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Page 1
BALANCING GROWTH:
Strategic Adaptations in a
Dynamic Market




                             a n nua l r ep ort


                             2024
Page 2
iv 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 3
     Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
      Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                      and Analysis                Responsibility




Balancing Growth:
Strategic Adaptations in
a Dynamic Market
Adira Finance’s balanced growth strategy in 2024
amidst a dynamic market focuses on strengthening its
core automotive business while diversifying into non-
automotive financing. This dual approach mitigates
market risks and unlocks new growth avenues.
Developing innovative products like multipurpose
loans and heavy equipment financing reflects a
proactive response to evolving consumer needs, driving
sustainable growth and customer retention.


Operationally, Adira leverages synergies with Bank
Danamon and the MUFG ecosystem to enhance
competitiveness and stakeholder value. A commitment
to prudent risk management, business continuity, and
high asset quality reinforces stability. The Company’s
strategic pillars, spanning automotive penetration and
non-automotive expansion to digitalization and liquidity,
underscore this commitment to balanced growth
through strategic adaptation.




                                  2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK                        1
Page 4
       Table of
     CONTENTS

    Balancing Growth:
    Strategic Adaptations in
                                             1   CORPORATE PROFILE                                MANAGEMENT
    a Dynamic Market                                                                              DISCUSSION
    Continuity Theme Last 5 years
    The 2024 Strategy                       8
                                             6   Corporate Identity
                                                 Adira Finance at A Glance
                                                                                            59
                                                                                            60
                                                                                                  AND ANALYSIS
    Digital Development Initiative           9   Milestones                                 64
                                                                                                  Macroeconomic and Industry Outlook        142
    2024 Performance Highlights             10   Line of Business                           66
                                                                                                  Operational Review per Business           145
    Financial Highlights                    12   List of Membership in Association          67    Segment
    Key Financial Highlights                13   Organizational Structure ADIRA             68     Motorcycle Financing                     146
                                                 FINANCE
    Stock Highlights                        17                                                     Car Financing                            148
                                                 Vision and Mission                         70
    Overview of Adira Finance Bonds and     19                                                     Non-Automotive Financing                 154
    Sukuk Mudharabah                             Business Strategy in 2023                  72
                                                                                                  Operation Review per Region               157
    Sustainability Performance Highlights   23   Adira Finance in Number                    72
                                                                                                  Marketing                                 158
    Event Highlights                        24   Brand and Logo                             73
                                                                                                  Operations                                163
    Awards                                  28   Brand Personality                          73
                                                                                                  Human Resources                           167
                                                 Board of Commissioners Profile             74
                                                                                                  Information Technology                    181
                                                 Audit Committee Profile                    80
                                                                                                  Financial Review Analysis                 184
                                                 Risk Monitoring Committee Profile          83
                                                                                                  Other Material Information                198
                                                 Nomination and Remuneration                86
                                                 Committee Profile                                Solvency                                  198
                                                                                                  Receivables Collectability                200
    MANAGEMENT REPORT                            Corporate Governance Committee
                                                 Profile
                                                                                            89
                                                                                                  Capital Structure                         201
                                                 Board of Directors Profile                  91   Material Commitments to Capital           202
    Report of the Board of Commissioners    32   Sharia Supervisory Board Profile           99    Expenditure
    Report of the Board of Directors        42   Senior Officers Profile                    102   Realization of Capital Goods Investment   202
                                                                                                  for The Last Fiscal Year
                                                 Changes In The Composition                 122
                                                 of Members of The Board of                       Material Facts and Information            202
                                                 Commissioners And Board of Directors             Subsequent to Accountant’s Report
                                                                                                  Date
                                                 Total Number and Data on Employee          123
                                                 Competency Development                           Commitment and Contingency                202

                                                 Shareholders Composition                   125   Comparison of 2024 Target and             203
                                                                                                  Realization
                                                 Chronology of Stock Listing                127
                                                                                                  2025 Outlook                              203
                                                 Chronology of Other Securities Listing     130
                                                                                                  Dividend Policy                           204
                                                 Shareholder of Affiliates, Subsidiaries,   132
                                                 Associates and Joint Ventures                    Employee and/or Management Share          205
                                                                                                  Ownership Program
                                                 Group Structure                            133
                                                                                                  Realization of Proceeds from Public       205
                                                 Public Accounting Services and Public      134   Offering
                                                 Accounting Firm
                                                                                                  Material Transactions for Investments,    205
                                                 Name and Address of Supporting             135   Expansion, Divestments, Business
                                                 Institutions and/or Professionals                Mergers or Acquisitions, and Debt/
                                                 Corporate Website Information              136   Capital Restructurings

                                                 Management Education and Training          137   Transactions with Conflicts of Interest   206
                                                                                                  and Transactions with Affiliated or
                                                                                                  Related Parties
                                                                                                  Changes to Laws and Regulations with      208
                                                                                                  a Significant Impact on The Company
                                                                                                  Changes in Accounting Principles          209
                                                                                                  Compliance with Tax Payments              209
                                                                                                  Economic Performance                      210
                                                                                                  Business Prospect                         212




2   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 5
                                               Performance    Opening       Management     Corporate    Management      Corporate   Environmental    Supporting
                                                Highlights                    Report        Profile      Discussion    Governance     and Social        Data
                                                                                                        and Analysis                Responsibility




CORPORATE                                         Policy on the Rights of Creditors              345              FINANCIAL
GOVERNANCE                                        Customer/Consumer Protection Policy
                                                  Corporate Ethics
                                                                                                 346
                                                                                                 348
                                                                                                                  STATEMENTS
                                                  Conflict of Interest Management and            350
Corporate Governance Report              220      Relationships with Related Parties                              Annual Financial Statements                     450
Corporate Governance Structure of        222      Prevention of Insider Transactions              351
Adira Finance
                                                  Gratuity Control                                351             LIST OF DISCLOSURE BASED ON                     597
Corporate Governance Policy              222                                                                      POJK NO.51/POJK.03/2017 &
                                                  Anti-Corruption Policy                         352              GRI CONTENT INDEX WITH REFERENCE
General Meeting of Shareholders          223
                                                  Fraud Control                                  354              FEEDBACK FORM                                   600
Sustainability Management                243
                                                  Company Legal Issues                           358
Board of Commissioners                   246
                                                  Administrative Sanctions from                  364
Independent Commissioner                 251      Regulators
Meeting of The Board of Commissioners    254      Access to Company Information and              365
Joint Meetings of the Board of           256      Data
Commissioners and Board of Directors              Corporate Governance Assessment                365
Board of Directors                       258      Report of Sharia Governance                    370
Meeting of the Board of Directors        269
Management Contract                      273
Executive Committee                      273
Relationship between the Board of        276
Commissioners and the Board of
Directors                                        ENVIRONMENTAL AND
Diversity in the Composition of the
Board of Commissioners and Board of
                                         277     SOCIAL
Directors                                        RESPONSIBILITY
Performance Assessment of the            278
Board of Commissioners and Board of
Directors                                         Sustainability Strategy                       382
Remuneration for the Board of            281      About This Report                             389
Commissioners, Board of Directors
                                                  Social Responsibility in the Field of         392
and Committees Under the Board of
                                                  Community Development
Commissioners
                                                  Social Responsibility in the Fields of        398
Audit Committee Report                   285
                                                  Labour Practices and Occupational
Risk Monitoring Committee Report         292      Health and Safety
Nomination and Remuneration              297      Environmental Social Responsibility          406
Committee
                                                  Social Responsibility to Consumers             411
Corporate Governance Committee           302
                                                  IT: Business Development Strategy             417
Corporate Secretary                      306
                                                  Testimony                                     419
Internal Audit                           308
Compliance Function                      313
Internal Control System                  315     SUPPORTING DATA
Public Accountant                        319
Risk Management                          321      Operational Area                               424

Procurement of Goods and Services        343      The Company’s Business Networks                426

Dividend Policy                          344
Provision of Funds for Related Parties   344
Provision of Funds for Social and        344
Political Activities
Contribution to the Country              345




                                                                                  2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK                                3
Page 6
         SYNERGY AND
         COLLABORATION




              As a subsidiary of Bank Danamon and part
              of the global financial group MUFG, Adira
              Finance is committed to building healthy
              long-term relationships with consumers
              or customers for life, as well as strong
              synergies and collaboration with business
              partners, which are believed to be able to
              support the Company’s performance in a
              sustainable manner.



4   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 7
    Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
     Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                     and Analysis                Responsibility




We provide a variety of financial solutions
for the Indonesian people according
to their needs in their life cycle, which
includes motor vehicle financing products
such as motorcycles and cars, both new
and used, as well as non-automotive
financing products ranging from electronic
devices and gadgets to furniture and
cash loan facilities. Not only serving
conventional financing, we also provide
financing solutions using sharia principles
through the Adira Finance Sharia Business
Unit.




                                 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK                        5
Page 8
5
                                             2024                                                                                             2023
                                            Balancing Growth: Strategic                                                                             Leveraging Synergies
                                            Adaptations in a Dynamic                                                                                Synergies for Growth
                                            Market                                                                                             In 2023, Adira Finance managed
                                                                                                                                               to record strong asset growth and
                                            Adira Finance’s balanced growth                                                                    profitability against the backdrop
                                            strategy in 2024 amidst a dynamic                                                                  of a continuously improving
                                            market focuses on strengthening                                                                    automotive and financing industry
                                            its core automotive business while                                                                 landscape. Utilizing synergies
                                            diversifying into non-automotive                                                                   internally and with Bank Danamon
                                            financing. This dual approach                                                                      as the parent company and other
                                            mitigates market risks and unlocks                                                                 MUFG group entities, the Company
                                            new growth avenues. Developing                                                                     is able to expand product offerings
                                            innovative products like multipurpose                                                              and customer reach to drive
                                            loans and heavy equipment financing                                                                growth.
                                            reflects a proactive response to                                                                   This synergy also allows the
                                            evolving consumer needs, driving                                                                   Company to expand and




YEARS
                                            sustainable growth and customer                                                                    strengthen its ecosystem,
                                            retention.                                                                                         which ultimately increases
                                                                                                                                               customer engagement.
                                            Operationally, Adira leverages                                                                     Together with ongoing human
                                            synergies with Bank Danamon and                                                                    resource transformation and
                                            the MUFG ecosystem to enhance                                                                      digitalization, as well as prudent
                                            competitiveness and stakeholder                                                                    risk management to ensure
                                            value. A commitment to prudent risk                                                                business health and continuity, the
                                            management, business continuity, and                                                               Company’s increased synergy has
                                            high asset quality reinforces stability.                                                           strengthened its market share and
                                            The Company’s strategic pillars,                                                                   positioned Adira Finance for future
                                            spanning automotive penetration                                                                    growth.
                                            and non-automotive expansion to
                                            digitalization and liquidity, underscore
                                            this commitment to balanced growth
                                            through strategic adaptation.




                                                                                                                                                                                                                                           2023
                                                                                                                                                                                                                                           Performance
                                                   BALANCING GROWTH:                                                                                                                                                                       Highlights
                                                   Strategic Adaptations in a                                                                                                                                                                  New Financing
                                                                                                                                                                                                                                               (IDR Trillion)



                                                   Dynamic MarketLeveraging Synergies
                                                                                                                         for Growth
                                                                                                                                  Leveraging Synergies




                                                                                                                                                                                                                                                                                41.6

                                                                  for Growth                                                                                                                                                                   37.9

                                                                                                                                                                                                                                                                         31.7
                                                                                                                                                                                                                                                                25.9

                                                                                                                                                                                                                                                       18.6




                                                                                                                                                                                                                                               2019   2020 2021         2022    2023




                                                                                                                                                                                                                                               Managed Receivables
                                                                                                                                                                                                                                               by Source
                                                                                                                                                                                                                                               (IDR Trillion)

                                                                                                                                                                                                                                               Self-Financing          Joint Financing




                                                                                                                                                                                                                                               54.8                             55.7

                                                                                                                                                                                                                                                       44.0              44.6
                                                                                                                                                                                                                                                                40.4
                                                                                                                                                                                                                                               23.3

                                                                                                                                                                                                                                                                                 26.4
                                                                                                                                                                                                                                                       19.2              20.9
                                                                                                                                                                                                                                                                18.8



                                                                                                                                                                                                                                               31.5
                                                                                                                                                                                                                                                       24.8                      29.3
                                                                                                                                                                                                                                                                21.6     23.7



                                                                                                                                                                                                                                               2019   2020 2021         2022    2023




                                                                                                                                                         Leveraging Synergies
                                                                                                                                                                                                                                               Total Assets
                                                                                                                                                                                                                                               (IDR Trillion)




                                                                  PT Adira Dinamika Multi Finance Tbk                                                    for Growth
                                                                                                                                                                                                                                               35.1
                                                                  Gedung Millenium Centennial Center, Lantai 53, 56-61
                                                                                                                                                                                                                                                                                31.0




                                                                                                                                                                                2023
                                                                  Jl. Jend. Sudirman Kav. 25,                                                                                                                                                          29.2
                                                                  Jakarta Selatan 12920 Indonesia                                                                               Annual Report                                                                   23.7     24.9
                                                                  Phone      : (62-21) 3973-3322/3232,
                                                                  Facsimile : (62-21) 3973-4949
                                                                  E-mail     : af.corsec@adira.co.id
                                                                  Website : www.adira.co.id

                                                                                                     annual report


                                                                                                     2024
                                                                                                                                                                                PT A d i r a D i n a m i ka M u l t i Fi n a n c e T b k       2019   2020 2021         2022    2023




6   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 9
                                                                     Performance   Opening     Management                              Corporate   Management      Corporate   Environmental    Supporting
                                                                      Highlights                 Report                                 Profile     Discussion    Governance     and Social        Data
                                                                                                                                                   and Analysis                Responsibility




2022 2021                                                                                                                                               2020
Building Resilience for                                             Driving Customer-centric and                                                         Accelerating Digitalization
Accelerating Growth                                                 Digitalization for Business                                                          and Customer-centric
In line with the national economic                                  Transformation                                                                       Transformation
recovery, the automotive and                                        The performance of the financing                                                     The financing industry is faced with
financing industries recorded                                       industry is starting to recover                                                      extraordinary challenges, where
good performance in 2022. Taking                                    after previously being faced with                                                    the COVID-19 pandemic is forcing
advantage of this growth, Adira                                     extraordinary challenges as a                                                        the industry to adapt more quickly.
Finance continues to build the                                      result of the COVID-19 pandemic.                                                     Due to restrictions on the mobility
Company’s internal resilience                                       Adira Finance is taking advantage                                                    of people and businesses, the need
foundation to accelerate its                                        of this recovery as a platform to                                                    for digital transaction services,
business growth while maintaining                                   continue growing and developing                                                      including financing services,
its position in the financing market.                               faster. For this reason, Adira                                                       is increasingly in demand and
By focusing on customer centricity,                                 Finance is carrying out business                                                     continues to increase.
Adira Finance continues to strive                                   transformation that focuses on                                                       We took the initiative to
to strengthen and increase its                                      customer-centricity and continues                                                    accelerate the transformation
market share through innovation                                     to develop digitalization.                                                           of implementing digitalization
and diversification of its financing                                Through this transformation, Adira                                                   and customer-centricity through
products and services. In addition,                                 Finance is optimistic that it can                                                    optimizing the latest information
Adira Finance is also accelerating                                  improve performance, expand                                                          technology in order to provide
digitalization throughout the                                       market share, and strengthen                                                         the best financing services and
Company’s organization and                                          competitive advantages.                                                              increase customer comfort, as
ecosystem to provide simpler,                                       At the same time, Adira Finance                                                      well as minimizing operational
faster, and leaner processes so                                     continues to strive to provide the                                                   risks and increasing operational
as to provide a better customer                                     best service to improve customer                                                     efficiency. Through this accelerated
experience.                                                         experience, strengthen customer                                                      digitalization, the Company
                                                                    engagement, and increase                                                             continues to adapt to changes
                                                                    efficiency and effectiveness in the                                                  in the increasingly competitive
                                                                    Company’s business operations.                                                       financing industry while achieving
                                                                    With business transformation that                                                    sustainable business growth in the
                                                                    focuses on customer-centricity                                                       future.
                                                                    and digitalization, Adira Finance
                                                                    continues to present new services
                                                                    to meet consumer needs now and
                                                                    in the future.




                                                                            DRIVING CUSTOMER
                                                                            CENTRIC AND
                                                                            DIGITALIZATION
    BUILDING RESILIENCE                                                     FOR BUSINESS                       Laporan Tahunan



    for Accelerating Growth                                                 TRANSFORMATION                    2021
                                                                                                 PT Adira Dinamika Multi Finance Tbk




                                 Annual Report

                                2022
                              PT Adira Dinamika Multi Finance Tbk




                                                                                                              2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK                                         7
Page 10
                 Adira Finance will                    Adira Finance expands        Adira Finance focus
                 continue to strengthen                networks to non-             to increase customer
                 its penetration in the                automotive businesses        retention by offering
                 automotive business                   by continuing to diversify   loyalty and referral
                 through product                       the products offered to      programs, as well as
                 diversification, offering             support business growth      conducting cross-selling
                 various attractive sales              such as “Solusi Dana”        based on needs to
                 programs for customers,               (multipurpose) financing,    existing consumers.
                 strengthening good                    heavy equipment, and         Thus, providing a better
                 relations with dealers,               others.                      customer experience to
                 and enhancing                                                      support the growth of the
                 collaboration within the                                           Company’s financing.
                 MUFG Group to support
                 the growth of the
                 automotive ecosystem.




                               2024 STRATEGIES

                  Adira Finance accelerate             Adira Finance will           Adira Finance secure
                  digitalization within                continue to manage           sufficient liquidity to fund
                  the Company and its                  its asset quality in         business requirement
                  ecosystem to improve                 order to keep the NPF        and to meet all financial
                  business efficiency and              ratio under control by       obligations.
                  effectiveness, as well               applying prudent risk-
                  as investing in digital              management principles.
                  businesses (Adiraku,
                  Danadira, momobil.id,
                  momotor.id, moservice.id,
                  and dicicilaja.com).




8   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 11
                             Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                              Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                              and Analysis                Responsibility




        DIGITAL INITIATIVE

          In the midst of rapid digital
      transformation and the shift in
     people’s consumption behavior
   towards digital transactions, Adira
      Finance faces various business
   challenges that require innovation
                and rapid adaptation.

         Facing these challenges, Adira
         Finance continues to carry out
digital development initiatives in the
   company’s ecosystem with the aim
 of strengthening competitiveness in
the financing industry. Adira Finance
      also focuses on accelerating the
 digitization and automation process,
     and investing in digital platforms
 such as Adiraku, Danadira, momobil.
     id, momotor.id, moservice.id, and
     dicicilaja.co.id, which can make it
  easier for customers to finance with
                          Adira Finance.

     By leveraging digital innovation,
         Adira Finance is confident in
improving business performance and
    productivity, both from customer
 acquisition, interaction with dealers,
     and payment processes. Moving
forward, the company aims to further
  enhance its relationships with both
         existing and new customers.




                                                          2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK                        9
Page 12
          2024                       KEY
                                     PERFORMANCE




                                  (14.1%)                                                    1.5%
               New car industry sales growth
                                                                        New motorcycle industry sales
               (wholesales)
                                                                        growth (wholesales)




             IDR  36.6
              ADMF New Financing
                                         trillion




          ADMF New Financing         ADMF Car Financing             ADMF Motorcycle            ADMF Non Automotive
          Growth
         Pertumbuhan Pembiayaan      Growth
                                    Pertumbuhan  Pembiayaan         Financing Pembiayaan
                                                                   Pertumbuhan                 Financing Growth
                                                                                              Pertumbuhan  Pembiayaan

           (11.9%)                   (25.7%)                         (9.1%)                     9.9%
         Baru ADMF                  Baru Mobil ADMF                Baru Sepeda Motor ADMF     Baru Non Otomotif ADMF
                        (yoy)                        (yoy)                        (yoy)                      (yoy)




            Managed Receivables         Total Asset                    Total Liabilities          Total Equity


            IDR56.0 trillion          IDR32.6 trillion               IDR21.0 trillion           IDR11.6 trillion

           NPF (including joint       Net Interest Margin            Return on Asset (ROA)      Return on Equity (ROE)
           financing)


           2.2%                      23.5%                          5.3%                       12.7%



              Income                                  Net Profit for the Year


            IDR    10.0 trillion                  IDR     1.4 trillion


10 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 13
                                              Performance   Opening         Management    Corporate    Management      Corporate      Environmental    Supporting
                                               Highlights                     Report       Profile      Discussion    Governance        and Social        Data
                                                                                                       and Analysis                   Responsibility




Managed Financing Receivables by Funding Source




                                                                            24.8                          19.2
                                 Total

       2020                  44.0
                                                                      IDR
                                                                      Self-Financing
                                                                                          trillion     IDR
                                                                                                       Joint Financing
                                                                                                                          trillion



                                 Trillion




                                                                            21.6                          18.8
                                 Total

        2021                 40.4
                                                                      IDR
                                                                      Self-Financing
                                                                                         Trillion      IDR
                                                                                                       Joint Financing
                                                                                                                          Trillion



                                 Trillion




                                                                            23.7                          20.9
                                 Total

        2022                 44.6
                                                                      IDR
                                                                      Self-Financing
                                                                                         Trillion      IDR
                                                                                                       Joint Financing
                                                                                                                           Trillion



                                 Trillion




                                                                            29.3                          26.4
                                 Total

        2023                  55.7
                                                                      IDR
                                                                      Self-Financing
                                                                                         Trillion      IDR
                                                                                                       Joint Financing
                                                                                                                           Trillion



                                 Trillion




                                                                             29.5                             26.5
                                   Total

       2024                    56.0
                                                                       IDR
                                                                       Self-Financing
                                                                                            Trillion    IDR
                                                                                                        Joint Financing
                                                                                                                              Trillion



                                   Trillion




     2.0           million   17.1               thousand     508                         8.5                  %       4.0                    %

     Number of Active        Total Employee                  Total Business              New Motorcycle               New Car Market
     Contracts Throughout                                    Networks                    Market Share                 Share
     Indonesia




                                                                                 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK                             11
Page 14
        2024 PERFORMANCE HIGHLIGHTS




         Total New Financing                        New Financing by Segment                  Managed Receivables by
         (IDR Trillion)                             (IDR Trillion)                            Source of Funding
                                                                                              (IDR Trillion)



                                                    Motorcycle       Car     Non-Automotive   Self-Financing          Joint Financing




                                      41.6                                    41.6                                       55.7    56.0
                                             36.6                                     36.6
                                                                               8.9                             44.6
                            31.7                                      31.7                    44.0
                                                                                                       40.4              26.4     26.5
                                                                                      9.8
                   25.9                                      25.9     6.9
                                                                                              19.2             20.9
          18.6                                               5.0               17.2
                                                    18.6                                               18.8
                                                                                      12.7
                                                     3.8              13.6
                                                             10.0                                                        29.3     29.5
                                                     6.5
                                                                                              24.8     21.6    23.7
                                                     8.3     10.9     11.2     15.5   14.1

          2020     2021    2022      2023    2024   2020     2021    2022     2023    2024    2020     2021    2022      2023    2024




         Managed Receivables by Segment             Total Asset                               Equity - Net
         (IDR Trillion)                             (IDR Trillion)                            (IDR Trillion)




         Motorcycles      Cars     Non-Automotive



                                                                                                                                  11.6
                                     55.7    56.0                                     32.6                                11.1
                                                                              31.0
                                     8.2     10.0   29.2                                                       10.0
         44.0             44.6                                                                          8.9
                  40.4                                       23.7    24.9
          2.7              5.9                                                                 8.0
                   3.9
                          23.9      28.8     27.0
         23.5     21.7




         17.8     14.8     14.8      18.7    19.0

         2020     2021    2022      2023     2024   2020    2021     2022     2023    2024    2020     2021    2022      2023    2024




12 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                            Performance   Opening         Management       Corporate   Management      Corporate   Environmental      Supporting
                                             Highlights                     Report          Profile     Discussion    Governance     and Social          Data
                                                                                                       and Analysis                Responsibility




KEY FINANCIAL HIGHLIGHTS

STATEMENT OF FINANCIAL POSITION [SEOJK F.2]
                    Description
                                                          2020*)                2021*)                 2022               2023                 2024
                (In Billion Rupiah)

Asset

Cash and cash equivalents                                   4,227.4                    1,637.6           1,286.4              1,435.5                 1,553.9

Consumer financing receivables – net of                     20,155.2              16,906.9              17,204.7           20,680.6                  20,150.1
 allowance for impairment losses

Murabahah financing receivables – net of                     2,450.1               3,051.3              4,033.4               5,520.1                 5,551.9
 allowance for impairment losses

Finance leases receivables – net of allowance for             246.6                    280.6               918.0             1,444.3                 2,235.4
  impairment losses

Investment in shares, related party                                 0.7                   0.7                  0.7             386.4                   396.9

Fixed assets – net of accumulated depreciation                244.5                    209.4                  161.8            229.7                   287.2

Intangible assets– net of accumulated                          186.5                    169.3              128.7               120.7                   295.0
  amortization

Others                                                       1,698.4               1,453.3                1,163.5             1,189.9                 2,117.8

Total asset                                                29,209.4               23,709.1             24,897.2            31,007.2                 32,588.2

Liabilities

Borrowings                                                   9,139.9              4,954.7                5,073.1             9,313.0                10,665.5

Bonds Payable - Net                                          7,148.3               5,573.3              4,999.2              5,885.1                 6,377.8

Mudharabah Bonds                                              478.0                    402.0               441.0               859.0                   831.8

Others                                                      4,432.8                3,832.8               4,351.5             3,837.9                  3,157.3

Total Liabilities                                           21,199.0             14,762.8              14,864.8            19,895.0                 21,032.4

Equity

Share capital (Issued and fully paid) and                     106.8                     106.8              106.8               106.8                   106.8
 additional paid-in capital

Retained earnings and accumulated other                      7,903.6               8,839.6               9,925.6            11,005.4                11,449.0
 comprehensive income

Equity - Net                                                8,010.4               8,946.4              10,032.4              11,112.2               11,555.8

Total Liabilities and Equity                               29,209.4               23,709.1             24,897.2            31,007.2                 32,588.2




                                                                               2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK                              13
Page 16
         STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
                              Description
                                                                        2020*)             2021*)             2022              2023              2024
                          (In Billion Rupiah)

         Income

         Consumer financing                                                  7,077.1          5,795.0            5,373.7           6,041.7           6,190.9

         Murabahah margin                                                     695.2             862.1             1,195.2          1,482.9            1,561.5

         Finance lease                                                         36.7                 31.6             68.2            147.9             266.5

         Others                                                              1,625.7          1,964.4            1,703.3           1,835.4           1,950.9

         Share in net income of associate                                          -                   -                -                 -              20.1

         Total Income                                                      9,434.7            8,653.1           8,340.4           9,507.9            9,989.9

         Expenses

         Salaries and benefits                                            (2,020.8)         (2,098.2)          (2,304.4)          (2,419.7)        (2,485.6)

         Interest expense and financing charges                            (1,782.4)         (1,073.5)           (700.2)           (982.2)          (1,294.0)

         Provision for impairment losses                                   (2,173.5)         (1,790.6)          (1,255.7)         (1,647.7)         (2,225.7)

         General and administrative                                        (1,461.6)         (1,643.5)         (1,320.9)          (1,338.9)          (1,541.2)

         Revenue sharing for mudharabah bonds                                 (38.2)            (30.4)             (29.1)           (30.0)             (61.6)

         Marketing and others                                               (476.3)            (415.0)          (690.4)            (616.8)           (629.5)

         Total Expenses                                                   (7,952.8)          (7,051.2)        (6,300.7)          (7,035.3)         (8,237.6)

         Income before income tax expense                                    1,481.9           1,601.9          2,039.7            2,472.6            1,752.3

         Income tax expense                                                 (452.0)           (388.6)            (434.2)           (528.6)           (345.6)

         Net income for the year                                            1,029.9            1,213.3           1,605.5          1,944.0            1,406.7

         Other comprehensive income after tax                                 (15.8)            235.6                87.5            (61.2)               8.9

         Total comprehensive income for the year                             1,014.1          1,448.9            1,693.0           1,882.8            1,415.6

         Earnings per share - basic/delusion                                  1,030              1,213             1,606             1,944             1,407
          (in full Rupiah amount)

         Profit (loss) attributable:

         Owner of parent                                                    1,029.9            1,213.3           1,605.5           1,944.0           1,406.7

         Non-controlling interest                                                  -                   -                -                 -                    -

         Total                                                              1,029.9            1,213.3           1,605.5          1,944.0            1,406.7

         Comprehensive income for the year

         Owner of parent                                                     1,014.1          1,448.9            1,693.0           1,882.8            1,415.6

         Non-controling interest                                                   -                   -                -                 -                    -

         Total                                                               1,014.1          1,448.9            1,693.0           1,882.8            1,415.6
         Note:
         *) The comparative information has been restated as a result of the change in accounting policy in Audited Financial Statement for the years ending
            on December 31, 2022.




14 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                                    Performance    Opening         Management      Corporate   Management      Corporate     Environmental     Supporting
                                                     Highlights                      Report         Profile     Discussion    Governance       and Social         Data
                                                                                                               and Analysis                  Responsibility



DETAILS OF INCOME [SEOJK F.3]
                      Description
                                                                  2020                   2021                  2022               2023                   2024
                  (In Billion Rupiah)

Income

Consumer financing                                                    7,077.1               5,795.0              5,373.7             6,041.7                  6,190.9

Murabahah Margin                                                       695.2                     862.1            1,195.2            1,482.9                   1,561.5

Finance leases                                                           36.7                     31.6                68.2                 147.9                266.5

Others                                                                1,625.7               1,964.4              1,703.3             1,835.4                  1,950.9

Share in net income of associate                                               -                     -                   -                     -                 20.1

Total Income                                                         9,434.7                8,653.1             8,340.4             9,507.9                   9,989.9


RELEVANT FINANCIAL RATIOS & OTHER INFORMATION
                      Description                                 2020                   2021                  2022               2023                   2024

Financial Ratios

Return on asset (ROA)*)                                                 4.6%                     6.3%               8.6%                   8.6%                  5.3%

Return on equity (ROE)     *)
                                                                       13.3%                    14.7%              17.4%               18.7%                    12.7%

Net income (loss) to income ratio                                      10.9%                    14.0%              19.3%              20.4%                     14.1%

Non-performing financing/NPF (including joint                           2.0%                     2.3%                 1.7%                 1.9%                 2.2%
 financing)

Borrowing, bonds – net & mudharabah                                          0.6                   0.5                 0.4                  0.5                   0.5
 Bonds/total assets (x)

Gearing ratio (x)                                                            2.1                   1.2                 1.0                   1.5                   1.7

Financing to asset ratio                                               78.2%                    85.4%             89.0%               89.2%                    85.7%

Current ratio (x)                                                            1.5                   1.4                 1.3                   1.3                   1.4

Liability to equity ratio (x)                                                2.6                   1.7                 1.5                   1.8                   1.8

Liability to asset ratio (x)                                                 0.7                   0.6                 0.6                  0.6                   0.6

Other Information

Net working capital (IDR billion)                                    8,010.4               8,946.4              10,032.4              11,112.2                11,555.8

Outstanding shares (million shares)                                  1,000.0                1,000.0              1,000.0             1,000.0                  1,000.0

Cash dividend per share (full Rupiah amount) on                       1,054.5                    513.0             607.0               803.0                   972.0
 the previous year’s net income

Number of active customers (thousand)                                2,298.6                1,892.0              1,743.0              1,986.1                 2,000.1

Number of business networks                                               416                    440                  459                   466                  508
 (including sharia branches)

Number of employees**)                                                16,425                    17,093             17,301             17,243                   17,098
Note:
*) The ratio is in accordance with the provisions of the Financial Services Authority (OJK)
**) Including the Board of Directors




                                                                                        2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK                              15
Page 18
         2024                          KEY
                                       PERFORMANCE




                                                       17.1           thousand

                                                            Total Employee




                                                                                                    508
              2.0        million
              Active Contracts
                                                                                                Business Network
                                                                                                (including sharia
                                                                                                branches)
              Throughout
              Indonesia




                                                    2024



                                 8.5%                                            4.0%
                                                                                 New Car
                                   New Motorcycle
                                   Market Share                                  Market Share




16 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 19
                                               Performance     Opening       Management   Corporate     Management      Corporate   Environmental     Supporting
                                                Highlights                     Report      Profile       Discussion    Governance     and Social         Data
                                                                                                        and Analysis                Responsibility




STOCK HIGHLIGHTS


ADIRA FINANCE STOCK HIGHLIGHTS
PT Adira Dinamika Multi Finance Tbk listed its shares on the Indonesia Stock Exchange (BEI) (formerly known
as the Jakarta Stock Exchange and Surabaya Stock Exchange) with the stock code ADMF. In 2024, the number
of outstanding shares was recorded at 1,000,000,000 shares, with the lowest share price range being IDR9,775
per share and the highest being IDR14,300 per share.



The average transaction volume was recorded at 2.3 million transactions per month during 2024. The number
of transactions is relatively small compared to shares of other companies. This is because the number of ADMF
outstanding shares is only 79.2 million shares, and the remainder is mostly dominated by ADMF investors or
shareholders who are more oriented towards long-term investment.

In 2024, monthly ADMF share trading transactions are as follows:
                                  Price/Share (IDR)                         Outstanding Share in Regular Market
                                                                                                                        Total Listed           Market
                                                                            Transaction                                    Share           Capitalization
   Month
               Opening          Highest      Lowest          Closing           Volume        Value      Frequency       (Number of            Opening
                (IDR)            (IDR)        (IDR)           (IDR)          (Thousand    (IDR Million)     (x)           Shares)           (IDR Billion)
                                                                            Unit Share)

January              10,950        11,875      10,850          11,325            1,494         16,916        2,484     1,000,000,000                 11,325

February             11,325       14,100        11,200         13,525            5,148        64,748         5,558     1,000,000,000                 13,525

March                13,525       14,000       12,850          13,425            2,378         32,116        3,542     1,000,000,000                 13,425

April                13,425       14,300        11,300         12,075           6,940         92,277         7,963     1,000,000,000                 12,075

May                  12,075       13,500        11,700         12,300            2,067        25,488          3,813    1,000,000,000                 12,300

June                 12,300       12,325        11,750         11,975              871        10,383          1,610    1,000,000,000                 11,975

July                 11,975       12,250        11,100         11,300            1,529        17,950         2,859     1,000,000,000                 11,300

August               11,300       11,650       10,950          11,375            1,626        18,410         2,868     1,000,000,000                 11,375

September            11,375       12,200        11,075         11,300             1,183       13,348         2,446     1,000,000,000                 11,300

October              11,300       11,450       10,850          10,875             1,501        16,619        2,767     1,000,000,000                 10,875

November             10,875       10,950       10,000          10,275            1,769        18,334         2,883     1,000,000,000                 10,275

December             10,275       10,300         9,775         9,850             1,566        15,670         2,989     1,000,000,000                 9,850


SUMMARY OF QUARTERLY STOCK TRADING 2020-2024
                                                Price/Share (IDR)                                   Total
                                                                                                                                                Market
                                                                                                 Outstanding             Transaction
                                                                                                                                            Capitalization
   Year     Quarterly                                                                               Share                  Volume
                              Opening       Highest          Lowest             Closing                                                        Opening
                                                                                                 (number of              (Unit share)
                               (IDR)         (IDR)            (IDR)              (IDR)                                                       (IDR Billion)
                                                                                                   share)

2020            I                10,400         10,450           6,400                7,175       1,000,000,000            12,247,000                  7,175

               II                10,400         10,450              5,450            7,200        1,000,000,000           38,799,000                   7,200

               III               10,400         10,450              5,450            7,225        1,000,000,000           46,261,000                   7,225

               IV                10,400         10,450              5,450            8,975        1,000,000,000            53,711,000                  8,975

2021            I                 8,975          8,900            8,300              8,325        1,000,000,000            11,282,000                  8,325

               II                 8,975          9,150              7,875            8,175        1,000,000,000           16,679,000                   8,175

               III                8,975          9,150              7,500            7,700        1,000,000,000           25,520,000                   7,700

               IV                 8,975          9,150              7,500            7,700        1,000,000,000           34,618,000                   7,700

2022            I                 7,700          8,650              7,525            8,575        1,000,000,000           10,254,000                   8,575

               II                 7,700          8,875              7,525            8,025        1,000,000,000           24,952,000                   8,025

               III                7,700          8,875              7,525            8,300        1,000,000,000            31,235,000                 8,300

               IV                 7,700          9,850              7,525            9,000        1,000,000,000           37,795,000                  9,000




                                                                                  2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK                           17
Page 20
                                                                                              Price/Share (IDR)                                                                            Total
                                                                                                                                                                                                                                                               Market
                                                                                                                                                                                        Outstanding                          Transaction
                                                                                                                                                                                                                                                           Capitalization
            Year            Quarterly                                                                                                                                                      Share                               Volume
                                                        Opening                        Highest                          Lowest                       Closing                                                                                                  Opening
                                                                                                                                                                                        (number of                           (Unit share)
                                                         (IDR)                          (IDR)                            (IDR)                        (IDR)                                                                                                 (IDR Billion)
                                                                                                                                                                                          share)

         2023                     I                              9,000                       10,500                              8,700                       10,250                     1,000,000,000                           4,406,000                          10,250

                                 II                              10,250                      12,400                              8,700                        11,375                    1,000,000,000                                 8,212,000                      11,375

                                III                              11,375                        11,250                            8,700                       10,525                     1,000,000,000                          23,069,000                           10,525

                                IV                               10,525                         11,475                           10,175                      10,950                     1,000,000,000                         29,083,000                           10,950

         2024                     I                              10,950                       14,100                         10,850                          13,425                     1,000,000,000                            9,020,000                          13,425

                                 II                              13,425                      14,300                              11,300                       11,975                    1,000,000,000                            9,879,000                          11,975

                                III                              11,975                       12,250                         10,950                          11,300                     1,000,000,000                            4,338,000                          11,300

                                IV                               11,300                      14,300                              9,775                        9,850                     1,000,000,000                            4,835,000                           9,850




         ADMF STOCK TRADING CHARTS FOR 2023 AND 2024

                                                                                                                                                                                                                                                    Daily Total
             Price/Share                                                                                                                                                                                                                           Transaction
                (IDR)                                                                                                                                                                                                                           (Thousand Shares)
                                                                                                      Share Price (IDR)                                      Total Transaction (Thousand Shares)                                                   stock listed at IDX


                   16,000                                                                                                                                                                                                                                 1,400


                   14,000
                                                                                                                                                                                                                                                          1,200


                   12,000
                                                                                                                                                                                                                                                          1.000

                   10,000

                                                                                                                                                                                                                                                          800
                   8,000

                                                                                                                                                                                                                                                          600
                   6,000


                   4,000                                                                                                                                                                                                                                  400



                   2,000                                                                                                                                                                                                                                  200



                       0                                                                                                                                                                                                                                  0
                             Jan-23

                                      Feb-23

                                               Mar-23

                                                        Apr-23

                                                                  May-23

                                                                           Jun-23

                                                                                    Jul-23

                                                                                             Aug-23

                                                                                                      Sep-23

                                                                                                               Oct-23

                                                                                                                        Nov-23

                                                                                                                                  Dec-23

                                                                                                                                           Jan-24

                                                                                                                                                    Feb-24

                                                                                                                                                             Mar-24

                                                                                                                                                                      Apr-24

                                                                                                                                                                               May-24

                                                                                                                                                                                         Jun-24

                                                                                                                                                                                                  Jul-24

                                                                                                                                                                                                           Aug-24

                                                                                                                                                                                                                    Sep-24

                                                                                                                                                                                                                             Oct-24

                                                                                                                                                                                                                                       Nov-24

                                                                                                                                                                                                                                                 Dec-24




         CORPORATE ACTIONS
         In 2024 and 2023, the Company did not carry out corporate actions such as stock splits, reverse stock mergers,
         stock dividends, bonus shares, or changes to the nominal value of shares.

         SUSPENSION AND/OR DELISTING
         In 2024 and 2023, Adira Finance did not experience a temporary suspension of share trading (suspension)
         and/or delisting of shares on the Exchange.




18 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 21
                                                        Performance   Opening       Management    Corporate   Management      Corporate    Environmental          Supporting
                                                         Highlights                   Report       Profile     Discussion    Governance      and Social              Data
                                                                                                              and Analysis                 Responsibility




SUMMARY OF BONDS AND
MUDHARABAH BONDS


Adira Finance actively issues bonds and mudharabah bonds on the Indonesia Stock Exchange as one of the
Company’s funding sources. The following is a summary table of outstanding bonds and mudharabah bonds
at the end of 2022, 2023, and 2024.



OUTSTANDING BONDS AND MUDHARABAH BONDS AS OF DECEMBER 31, 2022

                                                                                                           Coupon/                              Bonds Rating
   Name of                  Principal     Interest                                        Principal                      Outstanding
                                                                                                            Profit
  Bonds and        Series   Amount       Rate/Profit                    Effective        Settlement                        Principal
                                                            Term                                           Sharing
 Mudharabah                   (IDR        Sharing                         Date            Maturity                       (IDR Billion)
                                                                                                           Payment                             2021              2022
    Bonds                    Billion)       Ratio                                           Date
                                                                                                         (IDR Billion)

Adira Finance        D        162           7.50%        60 months    December 4,      March 21, 2023         12             162           id
                                                                                                                                                AAA          id
                                                                                                                                                                  AAA
Continuing                                                               2017
Bonds IV Phase
II

Adira Finance        E        461           9.25%        60 months    December 4,        August 16,           43             461           id
                                                                                                                                                AAA          id
                                                                                                                                                                  AAA
Continuing                                                               2017              2023
Bonds IV Phase
III

Adira Finance        C        328           9.50%        60 months    December 4,        January 23,          31             328           id
                                                                                                                                                AAA          id
                                                                                                                                                                  AAA
Continuing                                                               2017               2024
Bonds IV Phase
IV

Adira Finance        C        608           9.15%        60 months    December 4,       April 16, 2024        56             608           id
                                                                                                                                                AAA          id
                                                                                                                                                                  AAA
Continuing                                                               2017
Bonds IV Phase
V

Adira Finance        C        190           8.10%        60 months    December 4,        October 4,           15             190           id
                                                                                                                                                AAA          id
                                                                                                                                                                  AAA
Continuing                                                               2017              2024
Bonds IV Phase
VI

Adira Finance        B        816           7.90%        36 months    June 30, 2020      July 7, 2023         64             816           id
                                                                                                                                                AAA          id
                                                                                                                                                                  AAA
Continuing
Bonds V Phase I

Adira Finance        B        741           5.50%        36 months    June 30, 2020     July 23, 2024         41             741           id
                                                                                                                                               AAA           id
                                                                                                                                                                  AAA
Continuing
Bonds V Phase II

Adira Finance        A        620           3.50%         370 days    June 30, 2020     April 2, 2023         16             620                -            id
                                                                                                                                                                  AAA
Continuing
Bonds V Phase        B        830           5.60%        36 months    June 30, 2020 March 22, 2025            35             830                -            id
                                                                                                                                                                  AAA
III
                     C        250           6.25%        60 months    June 30, 2020 March 22, 2025            12             250                -            id
                                                                                                                                                                 AAA

Adira Finance        C         29           62.50%      60 months     December 4,      March 21, 2023         2               29          id
                                                                                                                                            AAA(sy)         id
                                                                                                                                                              AAA(sy)
Continuing                               (equivalent to                  2017
Mudharabah                              7.50% per year)
Bonds III Phase
II

Adira Finance        C         32           79.17%       60 months    December 4,        January 23,          3               32           AAA(sy)
                                                                                                                                          id
                                                                                                                                                             AAA(sy)
                                                                                                                                                            id
Continuing                                (equivalent                    2017               2024
Mudharabah                               to 9.50% per
Bonds III Phase                              year)
III

Adira Finance        C         14           76.25%      60 months     December 4,       April 16, 2024         1              14           AAA(sy)
                                                                                                                                          id
                                                                                                                                                             AAA(sy)
                                                                                                                                                            id
Continuing                              (equivalent to                   2017
Mudharabah                              9.15% per year)
Bonds III Phase
IV

Adira Finance        B         66           45.83%       36 months    June 30, 2020     July 23, 2024         4               66           AAA(sy)
                                                                                                                                          id
                                                                                                                                                             AAA(sy)
                                                                                                                                                            id
Continuing                                (equivalent
Mudharabah                               to 5.50% per
Bonds IV Phase                               year)
II




                                                                                         2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK                                19
Page 22
                                                                                                                Coupon/                              Bonds Rating
            Name of                  Principal     Interest                                   Principal                       Outstanding
                                                                                                                 Profit
           Bonds and        Series   Amount       Rate/Profit                  Effective     Settlement                         Principal
                                                                   Term                                         Sharing
          Mudharabah                   (IDR        Sharing                       Date         Maturity                        (IDR Billion)
                                                                                                                Payment                            2021           2022
             Bonds                    Billion)       Ratio                                      Date
                                                                                                              (IDR Billion)

         Adira Finance        A         153          29.17%      370 days    June 30, 2020   April 2, 2023         4               153               -       id
                                                                                                                                                                  AAA(sy)
         Continuing                                (equivalent
         Mudharabah                               to 3.50% per
         Bonds IV Phase                               year)
         III
                              B         49           46.67%      36 months   June 30, 2020 March 22, 2027          2               49                -       id
                                                                                                                                                                  AAA(sy)
                                                   (equivalent
                                                  to 5.60% per
                                                      year)

                              C         98           52.08%      60 months   June 30, 2020 March 22, 2027          5               98                -       id
                                                                                                                                                                  AAA(sy)
                                                 (equivalent to
                                                 6.25% per year)

         Total Debt Securities & Mudharabah Bonds as of December 31, 2022                                                         5,447



         OUTSTANDING BONDS AND MUDHARABAH BONDS AS OF DECEMBER 31, 2023

                                                                                                                Coupon/                              Bonds Rating
            Name of                  Principal     Interest                                   Principal                       Outstanding
                                                                                                                 Profit
           Bonds and        Series   Amount       Rate/Profit                  Effective     Settlement                         Principal
                                                                   Term                                         Sharing
          Mudharabah                   (IDR        Sharing                       Date         Maturity                        (IDR Billion)
                                                                                                                Payment                            2021           2022
             Bonds                    Billion)       Ratio                                      Date
                                                                                                              (IDR Billion)

         Adira Finance        C        328           9.50%       60 months   December 4,     January 23,           31             328          id
                                                                                                                                                    AAA       id
                                                                                                                                                                   AAA
         Continuing                                                             2017            2024
         Bonds IV Phase
         IV

         Adira Finance        C        608           9.15%       60 months   December 4,     April 16, 2024        56             608          id
                                                                                                                                                    AAA       id
                                                                                                                                                                   AAA
         Continuing                                                             2017
         Bonds IV Phase
         V

         Adira Finance        C        190           8.10%       60 months   December 4,      October 4,           15             190          id
                                                                                                                                                    AAA       id
                                                                                                                                                                   AAA
         Continuing                                                             2017            2024
         Bonds IV Phase
         VI

         Adira Finance        B        741           5.50%       36 months   June 30, 2020   July 23, 2024         41             741          id
                                                                                                                                                    AAA       id
                                                                                                                                                                   AAA
         Continuing
         Bonds V Phase II

         Adira Finance        B        830           5.60%       36 months   June 30, 2020 March 22, 2025          35             830          id
                                                                                                                                                    AAA       id
                                                                                                                                                                   AAA
         Continuing
         Bonds V Phase        C        250           6.25%       60 months   June 30, 2020 March 22, 2027          12             250          id
                                                                                                                                                  AAA         id
                                                                                                                                                                   AAA
         III

         Adira Finance        A        405           5.50%       370 days    June 27, 2023   July 17, 2024         6              405                -        id
                                                                                                                                                                   AAA
         Continuing
         Bonds VI Phase I     B        410           6.00%       36 months   June 27, 2023   July 7, 2026          6              410                -        id
                                                                                                                                                                   AAA

                              C        885           6.25%       60 months   June 27, 2023   July 7, 2028          14             885                -        id
                                                                                                                                                                   AAA

         Adira Finance        A        835           6.15%       370 days    June 27, 2023   November 19,           -             835                -        id
                                                                                                                                                                   AAA
         Continuing                                                                             2024
         Bonds VI Phase
         II                   B        385           6.50%       36 months   June 27, 2023   November 9,            -             385                -        id
                                                                                                                                                                   AAA
                                                                                                2026

                              C         30           6.55%       60 months   June 27, 2023   November 9,            -              30                -        id
                                                                                                                                                                   AAA
                                                                                                2028

         Adira Finance        C         32           79.17%      60 months   December 4,     January 23,           3               32         id
                                                                                                                                                   AAA(sy)   id
                                                                                                                                                                  AAA(sy)
         Continuing                               (equivalent to                2017            2024
         Mudharabah                              9.50% per year)
         Bonds III Phase
         III

         Adira Finance        C         14           76.25%      60 months   December 4,     April 16, 2024         1              14         id
                                                                                                                                                   AAA(sy)   id
                                                                                                                                                                  AAA(sy)
         Continuing                              (equivalent to                 2017
         Mudharabah                              9.15% per year)
         Bonds III Phase
         IV




20 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                                          Performance   Opening       Management    Corporate   Management       Corporate    Environmental          Supporting
                                                           Highlights                   Report       Profile     Discussion     Governance      and Social              Data
                                                                                                                and Analysis                  Responsibility




                                                                                                             Coupon/                                Bonds Rating
   Name of                  Principal     Interest                                          Principal                      Outstanding
                                                                                                              Profit
  Bonds and        Series   Amount       Rate/Profit                      Effective        Settlement                        Principal
                                                              Term                                           Sharing
 Mudharabah                   (IDR        Sharing                           Date            Maturity                       (IDR Billion)
                                                                                                             Payment                              2021              2022
    Bonds                    Billion)       Ratio                                             Date
                                                                                                           (IDR Billion)

Adira Finance        B         66           45.83%      36 months       June 30, 2020     July 23, 2024         4               66           id
                                                                                                                                                  AAA(sy)      id
                                                                                                                                                                    AAA(sy)
Continuing                               (equivalent to
Mudharabah                              5.50% per year)
Bonds IV Phase
II

Adira Finance        B         49           46.67%      36 months       June 30, 2020 March 22, 2025            2               49           id
                                                                                                                                                  AAA(sy)      id
                                                                                                                                                                    AAA(sy)
Continuing                               (equivalent to
Mudharabah                              5.60% per year)
Bonds IV Phase
III                  C         98           52.08%      60 months       June 30, 2020 March 22, 2027            5               98           id
                                                                                                                                                  AAA(sy)      id
                                                                                                                                                                    AAA(sy)
                                        (equivalent to
                                        6.25% per year)

Adira Finance        A         64           45.83%          370 days    June 27, 2023     July 17, 2024          1              64                  -          id
                                                                                                                                                                    AAA(sy)
Continuing                               (equivalent to
Mudharabah                              5.50% per year)
Bonds V Phase I
                     B         141          50.00%      36 months       June 27, 2023      July 7, 2026         2               141                 -          id
                                                                                                                                                                    AAA(sy)
                                         (equivalent to
                                        6.00% per year)

                     C         95           52.08%      60 months       June 27, 2023      July 7, 2028          1              95                  -          id
                                                                                                                                                                    AAA(sy)
                                        (equivalent to
                                        6.25% per year)

Adira Finance        A         251          51.25%          370 days    June 27, 2023     November 19,           -              251                 -          id
                                                                                                                                                                    AAA(sy)
Continuing                              (equivalent to                                       2024
Mudharabah                              6.15% per year)
Bonds V Phase II

                     B         94           54.17%      36 months       June 27, 2023     November 9,            -              94                  -          id
                                                                                                                                                                    AAA(sy)
                                         (equivalent to                                      2026
                                        6.50% per year)

                     C        0.10          54.58%      60 months       June 27, 2023     November 9,            -             0,10                 -          id
                                                                                                                                                                    AAA(sy)
                                        (equivalent to                                       2028
                                        6.55% per year)

Total Debt Securities & Mudharabah Bonds as of December 31, 2023                                                               6,756




                                                                                           2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK                                 21
Page 24
         OUTSTANDING BONDS AND MUDHARABAH BONDS AS OF DECEMBER 31, 2024
                                                                                                      Coupon/                              Bonds Rating
                                  Principal    Interest                              Principal                      Outstanding
          Name of Bonds                                                                                Profit
                        Series    Amount      Rate/Profit              Effective    Settlement                        Principal
         and Mudharabah                                      Term                                     Sharing
                                    (IDR       Sharing                   Date        Maturity                       (IDR Billion)
              Bonds                                                                                   Payment                            2021           2022
                                   Billion)      Ratio                                 Date
                                                                                                    (IDR Billion)

          Adira Finance      B       830        5.60%         36       June 30,    March 22, 2025        46             830
                                                                                                                                          AAA           AAA
          Continuing                                        months       2020                                                        id             id

          Bonds V Phase
                             C       250        6.25%        60        June 30,    March 22, 2027        16             250
          III                                                                                                                             AAA           AAA
                                                            months       2020                                                        id             id


          Adira Finance      B       410        6.00%         36        June 27,    July 7, 2026         25              410
                                                                                                                                          AAA           AAA
          Continuing                                        months        2023                                                       id             id

          Bonds VI Phase I
                             C       885        6.25%        60         June 27,    July 7, 2028         55             885
                                                                                                                                          AAA           AAA
                                                            months        2023                                                       id             id


          Adira Finance      B       385        6.50%         36        June 27,   November 9,           25              385
                                                                                                                                          AAA           AAA
          Continuing                                        months        2023        2026                                           id             id

          Bonds VI Phase
                             C        30        6.55%        60         June 27,   November 9,           2               30
          II                                                                                                                              AAA           AAA
                                                            months        2023        2028                                           id             id


          Adira Finance      A      1,079       6.40%       370 days    June 27,    May 13, 2025         35             1,079
                                                                                                                                           -            AAA
          Continuing                                                      2023                                                                      id

          Bonds VI Phase
                             B       391        6.55%         36        June 27,    May 3, 2027          13              392
          III                                                                                                                              -            AAA
                                                            months        2023                                                                      id


                             C       129        6.65%        60         June 27,    May 3, 2029          4               129
                                                                                                                                           -            AAA
                                                            months        2023                                                                      id


          Adira Finance      A       785        6.45%       370 days    June 27,    October 20,           -              785
                                                                                                                                           -            AAA
          Continuing                                                      2023         2025                                                         id

          Mudharabah
                             B       815        6.70%         36        June 27,    October 10,           -              815
          Bonds VI Phase                                                                                                                   -            AAA
                                                            months        2023         2027                                                         id
          IV
                             C       400        6.80%        60         June 27,    October 10,           -             400
                                                                                                                                           -            AAA
                                                            months        2023         2029                                                         id


          Adira Finance      B        49         46.67%       36       June 30,    March 22, 2025        3               49
          Continuing                          (equivalent   months       2020
                                                                                                                                         AAA(sy)    AAA(sy)
          Bonds IV Phase                        to 5.60%                                                                            id             id

          III                                  per year)
                             C        98         52.08%      60        June 30,    March 22, 2027        6               98
                                              (equivalent   months       2020
                                                                                                                                         AAA(sy)    AAA(sy)
                                                to 6.25%                                                                            id             id

                                               per year)
          Adira Finance      B       141         50.00%       36        June 27,    July 7, 2026         8               141
          Continuing                          (equivalent   months        2023
                                                                                                                                         AAA(sy)    AAA(sy)
          Mudharabah                            to 6.00%                                                                            id             id

          Bonds V Phase I                      per year)
                             C        95         52.08%      60         June 27,    July 7, 2028         6               95
                                              (equivalent   months        2023
                                                                                                                                         AAA(sy)    AAA(sy)
                                                to 6.25%                                                                            id             id

                                               per year)
          Adira Finance      B        49         54.17%       36        June 27,   November 9,           3               49
          Continuing                          (equivalent   months        2023        2026
                                                                                                                                         AAA(sy)    AAA(sy)
          Mudharabah                            to 6.50%                                                                            id             id

          Bonds V Phase II                     per year)
                             C        0          54.58%      60         June 27,   November 9,           0                0
                                              (equivalent   months        2023        2028
                                                                                                                                         AAA(sy)    AAA(sy)
                                                to 6.55%                                                                            id             id

                                               per year)
          Adira Finance      A       339         53.33%     370 days    June 27,    May 13, 2025         11              339
          Continuing                          (equivalent                 2023
                                                                                                                                           -        AAA(sy)
          Mudharabah                            to 6.40%                                                                                           id

          Bonds V Phase                        per year)
          III
                             B        39         54.58%       36        June 27,    May 3, 2027           1              39
                                              (equivalent   months        2023
                                                                                                                                           -        AAA(sy)
                                                to 6.55%                                                                                           id

                                               per year)
                             C        22         55.42%      60         June 27,    May 3, 2029           1              22
                                              (equivalent   months        2023
                                                                                                                                           -        AAA(sy)
                                                to 6.65%                                                                                           id

                                               per year)
         Total Debt Securities & Mudharabah Bonds as of December 31, 2024                                               7,222


         CONVERTIBLE BOND HIGHLIGHTS
         Until the end of 2024 and 2023, Adira Finance did not issue convertible bonds; thus, the Company has no
         information regarding convertible bonds.




22 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                  Performance   Opening   Management     Corporate   Management       Corporate   Environmental    Supporting
                                   Highlights               Report        Profile     Discussion     Governance     and Social        Data
                                                                                     and Analysis                 Responsibility




SUSTAINABILITY ASPECTS
PERFORMANCE HIGHLIGHTS                                                 [SEOJK B.1] [SEOJK B.2] [SEOJK B.3]


SOCIAL ASPECT
  Number of Adira           New employees                  Number of training and   Training and
  Finance employees                                        development participants development investment




    17,098                      1,643                            153,949                                    IDR69.4
     people                     people                             people                                    Billion




          ECONOMIC ASPECT                                                 ENVIRONMENTAL ASPECT
                      Registered                                                                Number of trees
                      Consumers at AdiraKu                                                      planted

                                                                                            9,500 trees,
                      1.6 million                                                           including 4,000
                                                                                            secondary forest & 5,500
                                                                                            mangrove trees.




                      Weighted overall score                                                        CO2 Emissions
                      for Corporate Governance                                                      Produced by
                      implementation practices                                                      the Company



                      89.20                                                                  12,007,000
                                                                                                        Kg CO2 eq


                      New Motorcycle                                                                Reduction in
                      Market Share                                                                  Paper Use



                      8.5%                                                                  26,626 ream
                      New Car
                      Market Share



                      4.0%
                                                                                                Total Energy
                                                                                                Used


                                                                                              7,035,868
                                                                                              megajoule
                      Business Network
                      (including sharia branches)



                      508

                                                               2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 23
Page 26
                                                           2024
         EVENT
         HIGHLIGHT




         19 Jan                                                         15 Feb
         New Year’s Dinner with CFO
         Media
         • Media gathering discussing
                                        13 Feb
                                        FY23 Financial Performance
                                                                        Press Day IIMS 2024
                                                                        Automotive exhibition event
                                                                        where Adira Finance acts as
                                                                                                         1 Mar
                                                                                                         Sobat Expo & Media
           Adira Finance programs in                                    Official Multifinance Partner
           2024                         Media gathering discussing      and Official Trade-in Partner    Gathering Umrah Untuk
         • IIMS 2024 Teaser             Adira Finance’s Financial       at Jiexpo Kemayoran              Sahabat - Yogyakarta
         • 2024 Featured Program        Performance in 2023                                              Sobat Expo Yogyakarta
           (Umrah for Friends)                                                                           Media Gathering Discussing
                                                                                                         the Umrah Untuk Sahabat
                                                                                                         Program at the Sobat Expo in
                                                                                                         Yogyakarta




         27 Mar                                                         7 Apr
         The 2024 Annual General
         Meeting of Shareholders
         (“AGMS”)
                                        27 Mar
                                        Breaking Fast with Media
                                                                        KURMA Mudik
                                                                        Kembali Seru Bersama – Free
                                                                        Homecoming Trip with 500
                                                                                                         25 Apr
                                                                                                         Sobat Expo & Media
                                                                        Selected Participants by Adira
         An annual forum regularly      A media gathering               Finance in Collaboration with    Gathering Umrah Untuk
         held with shareholders for     discussing the results of the   Hot FM.                          Sahabat – Palu
         making key decisions.          Annual General Meeting of                                        Media Gathering Discussing
                                        Shareholders (AGMS).                                             the Umrah Untuk Sahabat
                                                                                                         Program at the Sobat Expo
                                                                                                         in Palu.




24 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                            Performance   Opening    Management   Corporate   Management      Corporate   Environmental    Supporting
                                             Highlights                Report      Profile     Discussion    Governance     and Social        Data
                                                                                              and Analysis                Responsibility




9 Mar                                                               21 Mar
Sobat Expo & Media
Gathering Umrah Untuk
Sahabat – Bandung
                               16 Mar
                               Sobat Expo & Media
                                                                    Sobat Expo & Media
                                                                    Gathering Umrah Untuk
                                                                    Sahabat – BNT
                                                                                                             22 Mar
                                                                                                             Sobat Expo & Media
Media Gathering Discussing                                          Media Gathering Discussing
the Umrah Untuk Sahabat        Gathering Umrah Untuk                the Umrah Untuk Sahabat                  Gathering Umrah Untuk
Program at the Sobat Expo in   Sahabat – Makassar                   Program at the Sobat Expo                Sahabat - Palembang
Bandung                        Media Gathering Discussing           in BNT                                   Media Gathering Discussing
                               the Umrah Untuk Sahabat                                                       the Umrah Untuk Sahabat
                               Program at the Sobat Expo in                                                  Program at the Sobat Expo in
                               Makassar                                                                      Palembang




7 May                                                               21 May
Sobat Expo & Media
Gathering Umrah Untuk
Sahabat – Jatim
                               17 May
                               Sobat Expo & Media
                                                                    Press Conference IIMS
                                                                    Surabaya
                                                                    An automotive exhibition
                                                                                                             21 Jun
                                                                                                             Jakarta Fair Kemayoran 2024
Media Gathering Discussing                                          where Adira Finance serves
the Umrah Untuk Sahabat        Gathering Umrah Untuk                as the Official Multifinance             A media gathering event to
Program at the Sobat Expo in   Sahabat - Banjarmasin                Partner and Official Trade-in            announce Adira Finance’s
East Java                      Media Gathering Discussing           Partner at IIMS Surabaya.                participation in Jakarta Fair
                               the Umrah Untuk Sahabat                                                       Kemayoran.
                               Program at the Sobat Expo in
                               Banjarmasin




                                                                          2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 25
Page 28
         18-21                                                            7-8 Sep
         Jul
         Danamon Expo (DXPO) 2024
                                         1 Aug
                                         Media Update on Adira
                                                                          Festival Pasar Rakyat - Pasar
                                                                          Rangkasbitung, Lebak,
                                                                          Banten
                                                                                                           27 Sep
                                                                                                           CSR - inaugurates Public
                                                                          Series of CSR-themed
         Series of events celebrating    Finance’s 1st Semester           events for Adira Finance’s       Electric Vehicle Charging
         Danamon’s 68th anniversary      Financial Performance            34th anniversary, held in five   Station (SPKLU) at Istiqlal
         with its group members          A media gathering discussing     markets across Indonesia.        Mosque
         (Danamon, Adira Finance,        Adira Finance’s financial                                         Adira Finance, in collaboration
         HCI, Zurich).                   performance for the first half                                    with Istiqlal Global Fund (IGF),
                                         of 2024.                                                          inaugurates Public Electric
                                                                                                           Vehicle Charging Station
                                                                                                           (SPKLU) at Istiqlal Mosque.




         16-17                                                            14-15
         Nov                             29 Nov
                                         Inauguration of Grha Adira in
                                                                          Dec
                                                                          Festival Pasar Rakyat -
         Festival Pasar Rakyat - Pasar   East Java                        Ngasem, Yogyakarta
         Kosambi, Bandung                An inauguration event            Series of CSR-themed
         Series of CSR-themed            coinciding with the 34th         activities celebrating Adira
         activities celebrating Adira    anniversary celebration,         Finance’s 34th anniversary,
         Finance’s 34th anniversary,     attended by representatives      conducted across five
         conducted across five           of the Board of Directors,       markets in Indonesia.
         markets in Indonesia.           management, employees,
                                         and business partners of
                                         Adira Finance




26 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                             Performance   Opening    Management   Corporate   Management      Corporate   Environmental    Supporting
                                              Highlights                Report      Profile     Discussion    Governance     and Social        Data
                                                                                               and Analysis                Responsibility




5-6 Oct                                                              18-19
Festival Pasar Rakyat - Pasar
Pahing, Kediri
Series of CSR-themed
                                 13 Oct
                                 Customer Gathering UMRAH
                                                                     Oct
                                                                     Festival Pasar Rakyat - Pasar
                                                                                                              31 Oct
                                                                                                              Media Update on Adira
events for Adira Finance’s
34th anniversary, held in five   Untuk Sahabat                       Legi, Solo                               Finance Q3 Financial
markets across Indonesia.        Appreciation and send-off           Series of CSR-themed                     Performance
                                 ceremony for customers              activities celebrating Adira             Media gathering discussing
                                 and media participating in          Finance’s 34th anniversary,              Adira Finance’s financial
                                 the “Umrah Untuk Sahabat”           conducted across five                    performance for Q3 2024.
                                 program from October 14-23,         markets in Indonesia.
                                 2024.




                                                                           2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 27
Page 30
         AWARDS


           25 Jan
                                           25 Jan
         Indonesia Public Relation
         Awards (IPRA) 2024 –             Indonesia Best CFO Awards          31 Jan
         Best Public Relations in         2024 – Best Performance
         Maintaining Partnership          Chief Financial Officer in       Living Legend Companies
         Synergy and Customer             Financing Diversification        Award 2024 – Category Silver
                                                                           Living Legend Company
                                                                                                            29 Feb
         Engagement Through               to Increasing the Growth of
         Corporate Programs               Business Segment (Category:      in Enhancing Product           Baznas Award 2024 - Sharia
         (Category: Multifinance)         Multifinance)                    and Service Excellence         Business Unit - category of
         Warta Ekonomi                    Warta Ekonomi                    to Expanding Financing         the best zakat payer company
                                                                           Distribution                   of Baznas RI 2024
                                                                           Warta Ekonomi                  Baznas




           30 Jul
         Warta Ekonomi Indonesia
         Top Green Leaders Award
                                           12 Aug                                                           3 Sep
         2024 - Indonesia Green Leader    Indonesia Finance Conference                                    Jawa Pos 7 Most Popular
         for Green Orientation in         & Award -VII-2024 (IFA-                                         Brand of the Year 2024 - 7
         Implementing Sustainability      VII-2024) - The Best Indonesia
         Initiatives to Support           Finance “Multifinance - Public    13 Aug                        Most Popular in the Finance
                                                                                                          (Multifinance) Category
         Warta Ekonomi                    Company” 2024 – Aset > IDR
                                                                           Rapindo Awards 2024 - “Asset   Jawa Pos
                                          25 T
                                          Economic Review                  Registry Top Searcher”
                                                                           Rapindo




           31 Oct                           7 Nov                            7 Nov                         15 Nov
         CSA Awards 2024                  Otomotive Choice Award 2024      Otomotif Choice Award 2024 –
                                                                                                          TOP CEO Indonesia Awards
         Asosiasi Analis Efek Indonesia   – The Best Car Leasing           The Best Motorcycle Leasing
                                                                                                          2024
         (AAEI) & CSA Community           Otomotif Group (Gridnetwork,     Otomotif Group (Gridnetwork,
                                                                                                          Tempo & IDN Financials
                                          KG Media)                        KG Media)




28 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 31
                                           Performance   Opening     Management   Corporate   Management       Corporate   Environmental    Supporting
                                            Highlights                 Report      Profile     Discussion     Governance     and Social        Data
                                                                                              and Analysis                 Responsibility




                                                                     16 May
                                                                   Indonesia Human Capital
                                                                   Awards 2024 -
                                                                                                                26 Jul
                                                                   The Best Human Capital for                Infobank Multifinance Award
                                                                   Adopting Human Capital                    2024 - The Best Performance
                                                                   Management Framework                      Multifinance Company
      1 Apr                        1 Apr                           in Aligning with Customer-                Asset Class & The Excellence
                                                                   Centric Culture, (Category:               Performance Multifinance
13 Infobank Digital Brand
 th
                             13 Infobank Digital Brand
                              th
                                                                   Multifinance)                             Company Asset Class
Recognition 2024 - Best      Recognition 2024 – The                Warta Ekonomi                             Infobank
Financing Company 2024       Highest Digital Index
Category - Assets >IDR 10T   Multifinance Company
Infobank                     Infobank




                              18 Sep
 18 Sep                      Bisnis Indonesia Financial
                                                                     22 Oct                                    22 Oct
                             Award (BIFA) 2024 - The Most          The Finance - Top 20 Financial
Bisnis Indonesia Financial   Efficient Multifinance                                                          The Best CFO Awards 2024
                                                                   Institution & The Finance
Award (BIFA) - Best CEO      for the Multifinance Go Public                                                  The Finance
                                                                   Awards 2024
Multifinance                 category                              The Finance
Bisnis Indonesia             Bisnis Indonesia




  28 Nov                                                              5 Dec
Indonesia Best CMO Awards      29 Nov                              Indonesia Customer
2024                                                               Experience (ICX) Award 2024
                             Top 100 Ceo & The 200 Future
Warta Ekonomi                                                      Majalah SWA
                             Leaders Forum 2024
                             INFOBANK




                                                                          2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 29
Page 32
30 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 33
                                                                             01
Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
 Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                 and Analysis                Responsibility




              M ANAGE M E N T

         REPORT




                             2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK                        31
Page 34
        REPORT OF
        PRESIDENT
        COMMISSIONER

            Dear Respected Shareholders and Stakeholders,

            The year 2024 has been a dynamic period for Adira
            Finance, amid various challenges in the global
            and domestic economic landscape. In addition,
            the Company also faced challenges from the
            weakening domestic automotive industry, influenced
            by adjustments in consumer purchasing power,
            commodity price fluctuations, and tight monetary
            policies.

            In fulfilling its supervisory role, the Board of
            Commissioners closely monitored the strategic
            direction and operational performance of the
            management team throughout the year. Our
            assessment emphasizes the importance of successful
            strategy execution, prudent risk management, and a
            strong commitment to good corporate governance
            in driving the Company's performance, as further
            elaborated in this report




 Loremiosum
Daisuke Ejima
President
President Director
          Director




32 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
 Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                 and Analysis                Responsibility




                             2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 33
Page 36
         T
         MACROECONOMIC CONDITIONS IN 2024                          Adira Finance's performance throughout 2024.
                                                                   According to data from the Indonesian Automotive
                      hroughout 2024, the global economy           Industry Association (Gaikindo), new car wholesale
                      remained overshadowed by high                sales experienced a significant decline of 14.1% (yoy),
                      uncertainties, with a slower growth          reaching only to 864.2 thousand units. Data from
                      compared to the previous year. The           the Indonesian Motorcycle Industry Association
                      International Monetary Fund (IMF)            (AISI) recorded a slight increase in new motorcycle
                      projected global economic growth for         wholesale sales of 1.5% (yoy), rising from 6.2 million
         2024 at 3.2%, slightly lower than 3.3% in 2023. The       units in 2023 to 6.3 million units.
         divergence in growth patterns among countries
         persisted, with the US economy expanding more             In the face of challenges in 2024, the Board of
         strongly, driven by fiscal stimulus that boosted          Commissioners recognized that the Board of
         domestic demand and investment. Meanwhile,                Directors made all efforts to navigate challenging
         Europe, China, and Japan experienced slower               business environment through effective strategies.
         growth. Prolonged geopolitical tensions intensified       Additionally, the management's efforts to diversify
         uncertainty, disrupted global trade, and increased        into non-automotive businesses have helped
         volatility in key commodity prices, particularly          sustain the Company's overall performance.
         energy and food.                                          Throughout 2024, Adira Finance booked new
                                                                   financing of IDR36.6 trillion, decreased by 11.9% (yoy)
         In Indonesia, economic growth in 2024 slowed              in line with the sluggish sales of the automotive
         slightly to 5.03%, compared to 5.05% in the previous      industry. However, the Company managed to record
         year and 5.3% in 2022. This slowdown was driven           10% (yoy) growth in non-automotive new financing,
         by several factors, including weakening consumer          reaching IDR9.8 trillion. Most of the Company's
         purchasing power, declining productivity in key           non-automotive financing was contributed by
         business sectors, and increasing global uncertainties.    multi-purpose financing through the "Solusi Dana"
         Throughout 2024, household consumption grew by            product.
         4.9% (yoy), still below pre-covid-19 levels. Meanwhile,
         exports grew by 6.5% (yoy), while imports increased       Adira Finance continued to synergize with Bank
         at a higher rate of 8.0% (yoy).                           Danamon and the MUFG ecosystem to enhance
                                                                   competitiveness and deliver greater value to
         On the other hand, inflationary pressures began           stakeholders. At the same time, Adira Finance
         to subside in the second half of 2024, enabling           also emphasizes the importance of sustainability
         Bank Indonesia to adopt a more accommodative              and business stability through prudent risk
         monetary policy by cutting interest rates by 25bps,       management, to maintain optimal asset quality and
         to 6.00% at September 2024. Rupiah continued to           liquidity.
         weaken against the U.S. dollar, depreciating from
         IDR15,439 per USD in 2023 to IDR16,157 per USD at         Furthermore, the Company recorded progress
         the end of 2024.                                          in sustainable financing and reinforced its
                                                                   commitment to Environmental, Social, and
         ASSESSMENT OF THE PERFORMANCE OF                          Governance (ESG) initiatives. One of the key
         THE BOARD OF DIRECTORS                                    achievements in this area was the increase in green
         In general, the automotive industry faced                 vehicle financing. As of December 2024, electric
         challenges in 2024, particularly in the four-wheeled      vehicle financing exhibited significant growth,
         vehicle sector. Several factors, including the decline    reaching IDR379.6 billion. This effort not only
         in consumer purchasing power, surging essential           encourages the transition to sustainable mobility
         goods prices, weakening commodity prices, reduced         but also strengthens the Company's position in
         job opportunities, and rising vehicle prices that         supporting the green economy in Indonesia.
         exceeded income growth, contributed to the decline
         in demand for new cars. This condition impacted




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To drive growth and strengthen customer retention,             This indicates that Adira Finance continues to be a
Adira Finance continues to expand its digital and              trusted name among investors, reflected by its solid
physical channels. Throughout 2024, the Company                and stable credit ratings issued by Pefindo, Moody’s,
continues to enhance its digital platforms, such as            and Fitch.
Adiraku, momobil.id, momotor.id, dan dicicilaja.
com, as well as launched the "Danadira" application,           In terms of managed receivables, the Company
an instant funding financing solution. Through                 reported total managed receivables of IDR56.0
these various digital platforms, Adira Finance                 trillion, relatively stable compared to the previous
provides convenient and easily accessible financial            year. However, amid challenging economic
solutions for customers at all levels of need, thereby         conditions, the Company experienced asset quality
contributing to increased customer acquisition and             dynamics and rising expenses, particularly higher
Company sales.                                                 funding costs due to increasing interest rates. As
                                                               a result, the Company's profitability was impacted,
As one of the strategies to accelerate growth and              with net profit recorded at IDR1.4 trillion.
business development inorganically, on March 13,
2024, Adira Finance completed the share purchase               SUPERVISION OF CORPORATE STRATEGY
transaction of PT Mandala Multifinance Tbk (MFIN),             The Board of Commissioners has consistently
in which Adira Finance holds 10% of MFIN's total               monitored, supervised and advised the Board of
issued shares. This acquisition step is in line with           Directors with regard to the achievement and
the Company's strategy to strengthen our market                realization of Adira Finance’s strategy and targets.
presence.                                                      Regular meetings, supplemented by additional
                                                               sessions as necessary, were held to review execution
Despite various challenges throughout 2024, we                 of the Company’s strategies. Throughout 2024, the
assess that the Company has tried hard to effectively          Board of Commissioners held 6 internal meetings,
manage asset quality. The NPF ratio stood at 2.2% at           as well as 6 joint meetings with Directors.
the end of 2024, lower than the industry average for
the year.                                                      The supervision by Board of Commissioners in
                                                               business aspect was based on six main pillars:
In addition, Management was also successfully                  (1) strengthen its penetration in the automotive
maintained appropriate liquidity levels throughout             business; (2) expands networks to non-automotive
2024, supported by management's efforts to                     businesses such as multipurpose financing and
actively secured diversified funding sources, both             heavy equipment financing; (3) focus to increase
through joint financing with its parent company,               customer retention; (4) accelerate digitalization
Bank Danamon, as well as external borrowing                    within the Company and its ecosystem; (5) manage
which includes bank loans (onshore and offshore)               asset quality; and (6) secure sufficient liquidity.
as well as bonds and sukuk issuance. Furthermore,
the Company's domestic and international credit                The Board of Commissioners also supervised the
ratings, which reflect strong shareholders support             implementation of Good Corporate Governance
and business synergy with Bank Danamon and                     (GCG) principles, including risk management, and
MUFG group as well as Adira Finance’s financial and            the development of the Company's sustainability
business performance, have positively impacted                 strategy as outlined in the Business Plan and
investor confidence toward in Adira Finance.                   Company’s Sustainable Finance Action Plan
Subsequently, Adira Finance successfully had two               (SFAP), all of which are essential to the Company’s
bonds issuance in 2024 with oversubscription.                  development.




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         The Board of Commissioners will continue to            automotive sector while creating opportunities for
         supervise the policies and strategies implemented by   sustainable growth.
         the Board of Directors, to ensure that management
         consistently applies disciplined risk management       Furthermore, the Company continues to invest in
         practices for sustainable growth.                      digitalization and digital platforms development
                                                                to adapt to shifting consumer preferences. These
         PERSPECTIVE ON THE BUSINESS                            efforts aim to enhance cost efficiency, improve
         PROSPECTS PROPOSED BY THE BOARD                        productivity, and strengthen competitiveness in an
         OF DIRECTORS                                           increasingly dynamic business environment.
         The Board of Commissioners agrees with
         management's      assessment     that   economic       In summary, the Board of Commissioners believes
         conditions in 2025 will remain challenging. The        that the Board of Directors has taken proactive
         slowdown in China's economic growth, geopolitical      initiatives to anticipate future challenges. This
         tensions, and uncertainties in the global climate      includes strategic market expansion with prudent
         are factors that need to be anticipated in global      risk management, supported by digitalization
         economic growth. However, easing inflationary          efforts and a strong commitment to compliance
         pressures enable central banks to adopt a more         and good governance.
         accommodative monetary stance, potentially
         supporting economic recovery. The IMF projects         EVALUATION OF CORPORATE
         global economic growth to reach 3.3% (yoy) in 2025,    GOVERNANCE
         slightly higher than the 3.2% (yoy) estimated for      The Board of Commissioners assessed that the
         2024.                                                  Company demonstrated a strong commitment
                                                                to Good Corporate Governance (GCG). This was
         Domestic economic growth is projected to remain        supported by comprehensive risk management
         stable at approximately 5% in 2025. With inflation     and internal control systems, as well as good
         expected to remain stable within the target range,     management by the Board of Directors with the
         Bank Indonesia may have opportunity to further         support of the Board of Commissioners and Sharia
         ease monetary policy through interest rate cuts.       Supervisory Board.
         Additionally, government initiatives to improve
         social welfare and accelerate industrial down-         Proactively, Adira Finance ensures that the processes
         streaming are expected to support economic             of risk identification, measurement, control, and
         growth.                                                monitoring are adequate. Additionally, Adira
                                                                Finance adheres to the risk management policies
         Gaikindo projects new car sales to reach 850           implemented by Bank Danamon as its parent
         thousand units in 2025, while AISI estimates new       entity. Adira Finance has also implemented the Anti
         motorcycle sales to range between 6.4 million and      Money Laundering, Counter Terrorist Financing
         6.7 million units. The financing industry is also      and Proliferation of Weapons of Mass Destruction
         expected to grow in line with the automotive sector,   (AML, CTF & Proliferation WMD policies), as well as
         with Asosiasi Perusahaan Pembiayaan Indonesia          risk management and governance policies related
         (APPI) forecasting a 7%–8% (yoy) increase in the       to the usage and role of information technology
         multifinance industry. However, APPI notes that the    (IT) in consideration of the Company’s digital
         rise in VAT and 'opsen' tax on the automotive sector   transformation and the growing role of IT in the
         may present challenges requiring close monitoring.     organization’s operations.

         We believe Adira Finance will enhance its              Based on the Financial Health Level of Financing
         performance in 2025 through various strategic          Companies following the direction of the Financial
         initiatives. Additionally, the Company continues       Services Authority (OJK), Adira Finance’s self-
         to leverage synergies within MUFG Group to             assessment of GCG resulted in a #1 rating. This
         strengthen its customer penetration and expand         rating shows exceptional implementation of GCG.
         its diversification into non-automotive segments.      Meanwhile, the Company’s ASEAN Corporate
         This strategy mitigates concentration risk in the      Governance Scorecard from the Indonesian Institute




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for Corporate Directorship (IICD), an independent              The Nomination and Remuneration Committee
third party, moreover categorized Adira’s GCG                  identified   and    nominated    new    member
practices as “Good”, with an overall weighted score            candidates for the Board of Commissioners,
of 89.20.                                                      Board of Directors and the Sharia Supervisory
                                                               Board, including determining the required criteria
Overall, Board of Commissioners is of the opinion              and competencies. Additionally, this committee
that the principles of good corporate governance               provided recommendations on remuneration
continue to be implemented at Adira Finance on                 packages for the Board of Commissioners and the
a satisfactory manner, in line with the Company’s              Board of Directors.
commitment to build business, anchored by
rigorous risk management and internal controls as              The Risk Monitoring Committee assessed potential
safeguards for sustainable growth.                             risks related to financing activities, operations,
                                                               credit and market developments. Furthermore, this
MANAGEMENT OF THE WHISTLEBLOWING                               committee was tasked with evaluating any new
SYSTEM                                                         regulatory policies and developments that may
As part of GCG enforcement, Adira Finance has                  impact the Company’s business activities.
established a Whistleblowing System (WBS) to
serve as a channel for complaints and reports of               The Governance Committee examined and
infringements. The implementation of the WBS is                evaluated the Company’s framework and policies
directly supervised by the Board of Commissioners              pertaining to Good Corporate Governance (GCG)
with the assistance of the Audit Committee, and                practices. This committee also ensured that the GCG
the Board of Commissioners provides advices to                 principles have been adequately implemented in
the Board of Directors as needed on improving the              the Company’s day-to-day operations and activities.
quality of WBS implementation. In 2024, a number
of reports and cases were communicated through                 SOCIAL AND ENVIRONMENTAL
the WBS, which were followed up in accordance                  RESPONSIBILITY
with the applicable rules and regulations.                     Adira Finance is consistently committed to
                                                               implementing Corporate Social Responsibility
ASSESSMENT OF THE COMMITTEES                                   (CSR). The Company consistently collaborates with
UNDER THE BOARD OF COMMISIONERS                                various stakeholders to ensure that the programs
In executing its supervisory duties, the Board                 implemented are targeted and measurable, aligning
of Commissioners is assisted by Committees,                    with community needs in the environmental, social,
namely the Audit Committee, the Nomination and                 and economic sectors.
Remuneration Committee, the Risk Monitoring
Committee, and the Governance Committee.                       In its implementation, Adira Finance consistently
                                                               engages customers, partners, and employees,
In 2024, all Committees fulfilled their duties and             guided by three main pillars: Sahabat Lokal, Adira
responsibilities and played an important role in               Peduli, and Mitra CSR Adira Finance.
supporting the Board of Commissioners to carry out
its supervisory function. This assessment is based             Sahabat     Lokal    represents     Adira    Finance's
on various criteria, which include the frequency of            contribution through CSR initiatives in enhancing
meetings, meeting conduct, the level of meeting                and empowering the economy while improving
attendance, the competence of the members,                     the quality of life for the community. Throughout
performance achievements and the quality of the                2024, this program carried out through the “Festival
recommendations.                                               Pasar Rakyat” (FPR), a CSR initiative in collaboration
                                                               with PT Bank Danamon Indonesia Tbk (Danamon)
The Audit Committee monitored and evaluated the                through its Sharia Business Unit and PT Zurich
planning and implementation of the Company’s                   General Takaful Indonesia (Zurich Syariah).
internal audits, and followed up on audit reports with
regard to mitigatory actions. The Audit Committee
also evaluated and assessed the Company’s
financial statements, forwarding any significant
findings to the Board of Commissioners for further
consideration.




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         Meanwhile, the Adira Peduli pillar is one of Adira        Furthermore, Adira Finance is strongly committed
         Finance’s CSR initiatives aimed at providing direct       to contributing to environmental sustainability, by
         supports to communities affected by various natural       minimizing the negative impact of its environment.
         disasters, as well as improving the quality of life for   The company continuously to take environmental
         those living around its operational areas.                issues into consideration by implementing best
                                                                   practices through various programs, initiatives,
         Lastly, under the Mitra CSR Adira Finance pillar,         and policies across its operational areas, including
         the Company focuses on raising public awareness           water consumption, paper usage, and energy
         and promoting health-related CSR initiatives. Adira       management.
         Finance provides healthcare assistance, particularly
         for underprivileged communities.                          CHANGES TO THE COMPOSITION OF THE
                                                                   BOARD OF COMMISSIONERS
         In addition, to increase financial inclusion among the    There were no changes to the composition of the
         community, in 2024, Adira Finance has implemented         Board of Commissioners of the Company. We thank
         various financial literacy programs, with a particular    the shareholders for their trust and endeavour to
         focus on women, housewives, MSMEs, university             continue to carry our supervisory role to the best of
         students, teachers, and lecturers. To deliver these       our abilities
         programs effectively, Adira Finance collaborates with
         partners who got Certified Financial Planners (CFP),      APPRECIATION & CLOSING REMARKS
         ensuring they have the expertise and capability to        The Board of Commissioners expresses its highest
         provide education on financial management and             appreciation and gratitude to the Board of Directors
         effective financial planning strategies.                  and all employees ("Sahabat Gardira") for their
                                                                   hard work and consistent dedication throughout
         Through this initiative, Adira Finance is committed       2024. We also convey our sincere gratitude to
         to sustainably empowering communities and                 shareholders, customers, business partners, and
         consumers while fostering long-term benefits for          all other stakeholders for their trust and continued
         all stakeholders. The Company aims to become              support.
         a leading financing institution that actively
         contributes to the achievement of the Sustainable         We are optimistic that Adira Finance will continue
         Development Goals (SDGs).                                 to advance and overcome challenges through hard
                                                                   work     and    focused     implementation      of
                                                                   customercentric strategies to deliver sustainable
                                                                   value and growth for our shareholders and society.




                                                   Jakarta, February 28, 2025




                                                        Mr. Daisuke Ejima
                                                     President Commissioner




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         DIRECTOR




                  Manggi Taruna Habir               Krisna Wijaya              Daisuke Ejima
                  Independent Commissioner          Independent Commissioner   President Commissioner



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Congsin Congcar                           Hafid Hadeli                                     Eng Heng Nee Philip
Commissioner                              Commissioner                                     Commissioner



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         REPORT OF
        BOARD OF
        DIRECTORS                                            [OJK D.1][GRI 2-22]




             Dear Respected Shareholders and Stakeholders,

             Global and domestic economic conditions in 2024 have
             presented a challenging year for the financing industry,
             including Adira Finance, especially amid the sluggish
             performance of the domestic automotive industry due
             to declining purchasing power, declining commodity
             prices, higher interest rates, and the weakening rupiah.

             Despite the economic and automotive industry
             dynamics in 2024, Adira Finance continues to show
             resilience by maintaining stable asset growth. To
             sustain its long-term growth, the Company has
             implemented various strategic initiatives. One of these
             initiatives is the expansion into the non-automotive
             sector, creating new opportunities for business
             growth amid challenges in the automotive industry.
             Additionally, the Company continues to strengthen
             synergies with Bank Danamon as the parent company
             and expand collaborations within the MUFG ecosystem
             to enhance competitiveness and deliver greater value
             to stakeholders.

I Dewa Made Susila
     President Director




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         MACROECONOMIC AND INDUSTRY                                 On the other hand, according to data from the
         ANALYSIS                                                   Indonesian    Motorcycle      Industry     Association




         T
                                                                    (AISI), wholesale sales of two-wheeler vehicle
         Global and Domestic Economies                              (2W) experienced a slight increased of 1.5% (yoy)
                        he global economy continues to              compared to 2023, rising to 6.3 million units from
                        face uncertainty in 2024. Prolonged         the previous 6.2 million units. The sales figures have
                        geopolitical conflicts in parts of the      not yet returned to pre-Covid-19 levels.
                        world remain a risk, alongside ongoing
                        global    climate    uncertainty.   The     In the financing industry, data from the Financial
                        continued decline in global inflation,      Services Authority (OJK) shows that financing
         particularly in advanced economies such as the             receivables grew by 6.9% (yoy) to IDR503.4 trillion
         United States, has prompted several central banks          from IDR470.9 trillion in 2023. Meanwhile, in terms
         to implement interest rate cuts. Nevertheless,             of asset quality, the Non-Performing Financing
         geopolitical tension and worsening global climate          (NPF) ratio in December 2024 stood at 2.7%, slightly
         condition continue to overshadow the global                increased from 2.4% in the previous year.
         economic outlook, given their potential to trigger
         price volatility in key commodities, particularly food     STRATEGY, CHALLENGES AND RESULTS
         and energy.                                                In recent years, Adira Finance has implemented
                                                                    strategies to strengthen its automotive business.
         Meanwhile, domestically, Indonesia’s economic              Additionally, the Company is also committed to
         growth reached 5.03% (yoy), slightly lower than            continuously enhancing customer retention by
         5.05% (yoy) in 2023. This slowdown was driven by           introducing product innovations through non-
         weak household consumption, which grew by 4.9%             automotive financing, such as multipurpose loan,
         (yoy) in 2024, still below pre-Covid-19 levels when it     heavy equipment financing, and more. The goal
         consistently grew above 5%. Meanwhile, investment          is to foster sustainable growth opportunities and
         growth reached 4.6% (yoy), higher than 3.8% (yoy) in       address consumer needs at every stage of their
         2023. However, its contribution remained stagnant          lifecycle.
         at 29.1%. Additionally, exports grew by 6.5% (yoy),
         while imports increased at a higher rate of 8.0%           The Company also continues to strengthen
         (yoy).                                                     synergies with Bank Danamon as the parent
                                                                    company and expand collaborations within the
         On the other hand, the Consumer Price Index (CPI)          MUFG ecosystem to enhance competitiveness and
         inflation in 2024 stood at 1.57% (yoy), lower than the     deliver greater value to stakeholders. At the same
         2.61% (yoy) recorded in 2023. In line with the decline     time, Adira Finance focuses on ensuring business
         in inflation, Bank Indonesia lowered its benchmark         continuity and stability through prudent risk
         interest rate by 25 basis points (bps) to 6.0% in          management practices to consistently maintain
         September.                                                 high asset quality and liquidity.

         Automotive and Financing Industry                          In 2024, Adira Finance continued its business journey
         Overall, the automotive industry faces challenges in       by implementing strategies across six key pillars:
         2024, particularly in the four-wheeler segment. Data       (1) strengthen its penetration in the automotive
         from the Association of Indonesian Automotive              business; (2) expands networks to non-automotive
         Industries (Gaikindo) shows that wholesale sales           businesses such as multipurpose financing and
         of four-wheel vehicles (4W) declined significantly         heavy equipment financing; (3) focus to increase
         by 14.1% (yoy) compared to 2023, reaching 864.2            customer retention; (4) accelerate digitalization
         thousand units. Several factors have contributed to        within the Company and its ecosystem; (5) manage
         the decline in the 4W segment, including weakening         asset quality; and (6) secure sufficient liquidity.
         consumer purchasing power due to rising interest
         rates, increasing prices of basic necessities, declining   Formulation and Execution of Strategy
         commodity prices, and shrinking job opportunities.         These strategies and policies were defined
         Additionally, the increase in vehicle prices outpacing     by the Board of Directors, with advice and
         income growth has also contributed to the decline          guidance from the Board of Commissioners. The
         in car sales.                                              Company’s corporate business goals, targets, and
                                                                    commitments are outlined in the Business Plan and
                                                                    Company’s Sustainable Finance Action Plan (SFAP),
                                                                    in alignment with the Sustainable Development
                                                                    Goals (SDGs).




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The Board of Directors is also responsible for                   New Financing Disbursement
implementing the strategies and policies that                    Amid challenging economic conditions and the
have been defined. To this end, the Board of                     automotive industry throughout 2024, Adira
Directors periodically and continuously monitored                Finance also recorded a decline in new financing,
and evaluated the Company’s progress in relation                 particularly in the four-wheeler (4W) financing
to targets and objectives at all organizational                  segment. The decline in consumer purchasing
levels, making adjustments as necessary with                     power, a prolonged period of high interest rates,
consideration of the business landscape and inputs               and declining commodity prices were among the
from stakeholders.                                               factors contributing to the weakening performance
                                                                 of the domestic automotive industry.
Funding Activities
Adira Finance ensures sufficient liquidity to provide            Amid weakening consumer purchasing power and
new financing to customers and fulfill all its financial         declining payment capacity, and as part of its efforts
obligations, both through customer installment                   to maintain asset quality, the Company adopted a
payments and by securing additional funding                      more selective financing strategy throughout 2024.
facilities from various sources. Adira Finance has               As a result, Adira Finance’s new financing in 2024
a diversified funding sources that included joint                declined by 12% (yoy) to IDR36.6 trillion. Meanwhile,
financing with its Parent Company, Bank Danamon,                 market share in the car and motorcycle financing
as well as external borrowing which includes bank                segments slightly decreased, reaching 4.0% and
loans (onshore and offshore) as well as bonds and                8.5%, respectively, compared to 5.0% and 9.7% in
sukuk. All the offshore borrowing facilities were fully          2023.
hedged to mitigate the risk of foreign exchange and
interest rate volatility.                                        On the other hand, Adira Finance continues to
                                                                 innovate by expanding into non-automotive
As of the end of 2024, this joint financing represented          segments, including multi-purpose financing,
48% of the Company’s managed receivables.                        heavy equipment, and others. In November
Meanwhile, the Company’s total borrowings in                     2024, Adira Finance launched a multi-purpose
December 2024 increased by 11.3% to IDR 17.9 trillion,           financing product, namely “Solusi Dana,” which is
consisting of bank loans (onshore & offshore) and                a multipurpose financing product with a guarantee
bonds & sukuk, each contributing 60%:40%. As a                   of a Motor Vehicle Ownership Certificate (BPKB)
result, the gearing ratio increased to 1.7 times in              that allow customers to meet various financial
2024 from 1.5 times in 2023, far below the regulation            needs, ranging from education, home renovation,
of 10 times.                                                     to business capital. Adira Finance recorded growth
                                                                 in non-automotive financing in 2024, increasing by
As part of external borrowing, Adira Finance issued              10% (yoy) to IDR9.8 trillion. Currently, most of the
the Bonds VI Phase III and Continuous Sukuk                      non-automotive financing is driven by multipurpose
Mudharabah V Phase III in May 2024, amounting                    financing through the “Solusi Dana” product.
to IDR2.0 trillion. In October 2024, the Company
issued another bond, Continuous Bonds VI Phase                   Conventional financing continued to dominate
IV for IDR2.0 trillion. Both bonds and sukuk were                new financing, contributing 79% of new financing
oversubscribed by 2.3x each, which demonstrates                  while sharia financing contributed 21% of total new
Adira Finance’s high credibility in the bond investor            financing. Various initiatives continue to be carried
community.                                                       out as part of efforts to build market awareness of
                                                                 the Company’s Sharia-based products.
Adira Finance successfully maintained the highest
national and international investment grade                      Based on segment, the distribution of total
ratings with an idAAA/stable assessment from the                 new financing across car, motorcycle, and non-
national rating agency (Pefindo), and a BBB rating               automotive segments stood at 35%, 38%, and
from the international rating agency Fitch Rating.               27%, respectively, in 2024. In terms of units, the
Additionally, Moody’s upheld its international rating            Company booked new financing for 1.1 million
of Baa1/stable at the end of 2024, which is higher               units throughout 2024. Motorcycle financing
than the national sovereign rating of Indonesia,                 accounted for 643 thousand units, consisting of 537
citing strong shareholders support and business                  thousand new motorcycles and 106 thousand used
synergy with Bank Danamon and MUFG group, as                     motorcycles. Meanwhile, car financing reached 66
well as Adira Finance’s solid capital structure and              thousand units, consisting of 35 thousand new cars
profitability, asset quality and liquidity.                      and 31 thousand used cars.




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         In terms of amount, motorcycle financing was               In alignment with Adira Finance’s efforts to support
         recorded at IDR14.1 trillion, consisting of IDR12.5        the growth of the automotive ecosystem, Adira
         trillion for new motorcycle and IDR1.6 trillion for used   Finance initiated various events in 2024. Adira
         motorcycle. Meanwhile, car financing amounted to           Finance has participated again in the IIMS 2024
         IDR12.8 trillion, divided into IDR8.4 trillion for new     event as the Official Multifinance Partner with MUFG
         car and IDR4.4 trillion for used car. In addition, non-    and Bank Danamon which was held in February
         automotive financing was recorded at IDR9.8 trillion       2024. For the first time momobil.id and momotor.
         in 2024.                                                   id, which are part of Adira Finance’s digital services,
                                                                    have become the Official Trade-in Partner at this
         Following rising public interest in electric vehicles      event. In addition, Adira Finance also participated at
         and to support the growth of the electric vehicle          the 2024 Jakarta Fair Kemayoran, Gaikindo Jakarta
         ecosystem in Indonesia, Adira Finance provides             Auto Week, and other exhibition events.
         financing for environmentally friendly vehicles such
         as electric motorcycles and electric cars from several     As one of the strategies to accelerate inorganic
         manufacturers of various brands. As at December            business growth, on March 13, 2024, Adira Finance
         2024, electric vehicle financing has shown an              completed the share purchase transaction of PT
         upward trend, reached IDR379.6 billion.                    Mandala Multifinance Tbk (MFIN), in which Adira
                                                                    Finance holds 10% of MFIN’s total issued shares. We
         In terms of geographical distribution, 50% of the          expect this transaction can help to enhance our
         total new financing was contributed by Java,               strategic collaboration, enabling us to reach a wider
         while the remaining 50% was from outside Java.             market as well as to strengthen our market presence
         Regionally, the Greater Jakarta area contributed           in the country. Ultimately, through stronger
         25%, Java (excluding Greater Jakarta) 25%, Sumatra         collaboration within MUFG ecosystem, we hope
         20%, Sulawesi 14%, Kalimantan 8%, Bali and Nusa            that we can provide better service to customers and
         Tenggara 6%, and others 2%.                                partners.

         To drive growth and retain customers, Adira Finance        Financing Receivables
         provides both digital and physical channels. In 2024,      In 2024, Company recorded managed receivables
         Adira Finance continues to enhance its digital             of IDR56.0 trillion, relatively stable compared to
         platforms, such as the Adiraku app and other digital       previous year. In terms of funding, 48% of the
         services including momobil.id, momotor.id, and             managed receivables of the Company was funded
         dicicilaja.com. Moreover, in 2024, the Company             by a joint financing scheme with Bank Danamon,
         launched the mobile application “Danadira” which           and the remaining 52% came from the Company’s
         is an application for instant funding financing from       external borrowing and equity.
         Adira Finance, all processes of which are carried out
         digitally and directly from mobile phones, starting        The automotive segment remained the majority
         from financing applications to cash disbursements,         contributor to managed receivables in 2024,
         as well as installment payments.                           accounting for 82%, with 34% attributed to
                                                                    motorcycle segment and 48% to car segment.
         Through these various digital platforms, Adira             Meanwhile, the contribution of non-automotive
         Finance offers financial solutions that are                segment was 18%, increased from 15% in 2023. This
         convenient and easily accessible at all levels of          upward trend reflects the success of the Company’s
         customer needs, thereby driving improvements               business diversification through expansion into
         in customer acquisition and sales. In terms of             non-automotive products, in collaboration with
         non-digital networks, Adira Finance continued              Bank Danamon and MUFG.
         to selectively expand the Company’s extensive
         network in areas with high potential and less              Sustainable Financing
         penetrate. As of December 31, 2024, Adira Finance          Adira Finance reaffirmed its dedication to
         operated 508 networks all over Indonesia (including        holistically advancing the Sustainable Development
         sharia branches), up from 466 at the end of 2023.          Goals (SDGs) and integrating sustainable finance
                                                                    principles into its operations, guided by the




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Sustainability  Accounting     Standards     Board              challenging economic conditions, the Company
(SASB) framework for the consumer finance                       faced asset quality dynamics and increasing costs,
industry. A robust Sustainable Finance Action                   particularly funding costs due to increasing interest
Plan was established and implemented, providing                 rates. As a result, the Company’s profitability was
a framework for embedding Environmental,                        adjusted, with net profit recorded at IDR1.4 trillion.
Social, and Governance (ESG) considerations and                 Consequently, Return on Assets (ROA) and Return
sustainable finance practices across all aspects of             on Equity (ROE) were recorded at 5.3% and 12.7%,
its business.                                                   respectively, in 2024.

As a reflection of this commitment, the Company                 In terms of funding, the Company’s borrowings
provides financing for electric vehicles (EVs), both            increased by 11.3% (yoy), leading to a 32% (yoy) rise
cars and motorcycles. To support adoption and                   in interest expenses, which reached IDR1.3 trillion.
strengthen its market position, Adira Finance has               Additionally, operating expenses also increased in
established partnerships with several EV brands in              line with the ongoing business expansion and the
Indonesia to anticipate future market growth.                   Company’s investments, such as digital investments
                                                                and others.
Financial Performance vs. Targets for 2024
In 2024, Adira Finance recorded managed                         In terms of asset, total assets also increased by 5%
receivables that remained relatively stable                     to IDR32.6 trillion. Meanwhile, the NPF ratio was
compared to the previous year. However, amid                    recorded at 2.2% at the end of 2024, lower than the




industry’s average NPF in 2024.


             Description                             Unit                          Target 2024                   Realization 2024

New Financing Disbursement         IDR trillion                                                    41.6                                  36.6

Managed Receivables                IDR trillion                                                    59.7                                  56.0

Net Profit After Tax               IDR trillion                                                        1.6                                 1.4

Non-Performing Financing Ratio     % of Managed Receivables                                      ±2.2%                                    2.2
(including Joint Financing)

New Car Market Share               % Domestic New Car Sales                                     ±4.0%                                   4.0%

New Motorcycle Market Share        % Domestic New Motorcycle Sales                              ±8.0%                                   8.5%



BUSINESS PROSPECT
According to the IMF projection, the global economy is to expand by 3.3% (yoy) in 2025, up from 3.2% (yoy) in
2024. Moderated inflation has enabled central banks to lower interest rates further in 2025, thereby supporting
economic expansion. Nevertheless, risks such as economic slowdown in China, geopolitical tensions and
uncertainties on global climate remain as challenges for the global economy in 2025.

Meanwhile, the Indonesian economy is projected to accelerate to 5.2% (yoy) in 2025 compared to the growth
of 5.0% (yoy) in 2024. With inflation expected to remain stable within the target range, BI has the option to
lower interest rates further. In addition, the Government’s pro-welfare policies and industrial downstream
efforts are also expected to support economic growth.

With the expectation that BI will cut interest rates again in 2025, this move is expected to boost the performance
of the automotive and financing industries. Additionally, a positive stimulus from the government, in the
form of tax incentives for electric and hybrid vehicles in 2025, is also expected to support the growth of the
automotive industry. Other positive catalysts aimed at increasing consumer purchasing power include a 6.5%
increase in the Provincial Minimum Wage (UMP) and a free nutritious meal program, both of which will be
implemented at the beginning of 2025.




                                                                    2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 47
Page 50
         Gaikindo projects new car sales to reach                  In addition, Adira Finance is also focused on
         850 thousand units in 2025, while AISI projects           technology and cultural transformation. This effort
         motorcycle sales to reach between 6.4 million             enables the Company to continuously adapt and
         and 6.7 million units. In line with the automotive        innovate in response to ongoing changes, fostering
         industry, the financing industry is also projected        new innovations amid challenging economic
         to increase in 2025. The Indonesian Financing             and industry conditions. The focus on technology
         Companies Association (APPI) projects the growth          transformation aims to address the rapid
         of the multifinance industry in 2025 to be 7%-            advancements in technology in the digitalization
         8% (yoy), supported by growth in investment               era. Through this transformation, the Company
         financing, multipurpose financing, and working            continues to develop digital-based infrastructure
         capital financing. However, APPI also noted that the      related to the Human Resource Information System
         increase in VAT and ”opsen” tax in the automotive         (HRIS).
         industry could be a challenge that must be
         anticipated to face 2025.                                 Meanwhile, the Company’s focus on cultural
                                                                   transformation is realized through various thematic
         In navigating a dynamic market, Adira Finance             corporate culture reinforcement activities each year.
         implements a comprehensive growth strategy. In            In 2024, the corporate culture reinforcement theme
         the automotive sector, the Company aims to expand         highlights the values of “ARO” (Advance, Reliable &
         its product portfolio, offer attractive sales programs,   Obsessed) and Integrity Culture. Additionally, the
         strengthen relationships with dealers, and leverage       Company is embracing a Sustainability Finance
         synergies within the MUFG group. On the other hand,       culture in alignment with POJK regulations and
         the Company is also diversified its product into non-     has begun implementing Health, Safety, and
         automotive financing and focusing on customer             Environment (HSE) initiatives.
         retention through loyalty programs, referrals, and
         cross-selling initiatives. This will be supported by      In terms of training and competency development,
         continuous investment in digitalization and the           HR programs are continuously conducted through
         development of the digital platform, in line with         online, offline, and hybrid formats. Competency
         shifting consumer preferences, to support cost            development programs are designed to enhance
         efficiencies and increase productivity.                   current skills to meet both present and future
                                                                   needs. Leadership development through the talent
         Finally, the Company will continue to manage its          pool program remains a key focus for Adira Finance,
         funding diversification, liquidity, and asset quality,    including preparing future leaders. Training
         as it strives to expand into new markets going            programs are also implemented as part of change
         forward.                                                  management to equip employees with the necessary
                                                                   capabilities for executing transformation projects,
         ORGANIZATIONAL CHANGE AND HUMAN                           such as business process re-engineering, customer
         RESOURCES MANAGEMENT                                      relationship management, and strengthening the
         In 2024, the strategy and human resource                  multipurpose portfolio.
         management at Adira Finance are focused on the
         current and future business needs and challenges.         LEVERAGING INFORMATION TECHNOLOGY
         Adira Finance ensures that the Company’s                  In line with the Company’s digital transformation,
         human resources possess the competence, skills,           Information Technology (IT) has an important role.
         commitment, and a positive response to change,            In 2024, Adira Finance’s IT strategy, focus, and
         while maintaining behavior aligned with the               policies are designed to support comprehensive
         Company’s culture.                                        digital transformation, with the goal of enhancing
                                                                   operational efficiency, customer experience, and
         To achieve this goal, the Company has implemented         data security.
         several Human Resources (HR) strategic initiatives,
         including organizational strengthening, productivity      Adira Finance integrates IT development into its
         improvement, enhancement of the learning                  business strategy to strengthen competitiveness
         ecosystem, employee relationship development,             and maximize growth. Key initiatives include
         corporate culture development, digital capability         enhancing digitalization and the digital ecosystem,
         enhancement, and strengthening the role of                as well as emphasizing a customer-centric approach.
         change management.




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In 2024, Adira Finance continues to develop its digital         EVALUATION OF COMMITTEES UNDER THE
platforms, such as the Adiraku app, as well as other            BOARD OF DIRECTORS
digital services including momobil.id, momotor.id,              To support the implementation of GCG, the
and dicicilaja.com to enhance customer experience               Company continuously socializes the importance
and expand business reach. Additionally, Adira offers           of GCG and regularly monitors the effectiveness of
customer loyalty programs, such as “Adira Poin”,                the risk management and internal control systems.
along with other exciting initiatives to maintain               The results of the evaluations were distributed
customer satisfaction and strengthen retention.                 to several committees that assist the Board of
                                                                Directors in overseeing corporate governance and
Furthermore, cybersecurity, connectivity, data                  risk management of the Company, namely the Risk
recovery, and other critical aspects of risk                    Management Committee, the Credit Committee,
management and business continuity remain a top                 the Assets and Liabilities Committee (ALCO), and
priority. These initiatives are crucial for enhancing           the Information Technology Steering Committee.
IT resilience and driving sustainable digital
transformation.                                                 In 2024, all of the committees performed their duties
                                                                satisfactorily, as follows:
IMPLEMENTATION OF CORPORATE
GOVERNANCE                                                      Risk Management Committee
Adira Finance believes that Good Corporate                      In 2024, the Risk Management Committee conducted
Governance (GCG) is one of the key factors                      a comprehensive review of all operational policies and
supporting sustainable growth. The Company                      the Company’s performance, thoroughly considering
remains committed to implementing GCG principles                potential risks. This proactive assessment identified
across all operational aspects. This includes a strict          areas for improvement, ensuring alignment with
and comprehensive risk management framework                     the evolving business needs and risk landscape. The
designed to proactively identify, assess, and mitigate          Company’s overall risk profile, as measured by NPL
all potential business risks while simultaneously               ratios and other key indicators, remained within
ensuring that all business activities are conducted             acceptable parameters.
with prudence and responsibility.
                                                                Credit Committee
In addition, Adira Finance also adheres to a risk               The Credit Committee is responsible for evaluating
management mechanism that has been adapted                      and improving processes related to financing
from the risk management practices of Bank                      provision. This includes simplifying and digitalizing
Danamon as the Company’s parent company,                        the credit approval process while simultaneously
pursuant to Bank Indonesia Regulation No. 8/6/                  implementing necessary measures to mitigate
PBI/2006 dated January 30, 2006 concerning the                  fraud risk and ensuring loan quality across all
Implementation of Consolidated Risk Management                  financing segments.
for Banks that Conduct Control over Subsidiaries
and is guided by the Financial Services Authority               ALCO Committee
Regulation No. 44/ POJK.05/2020 and the                         The main responsibility of the Asset-Liability
Financial Services Authority Circular Letter No. 7/             Committee (ALCO) is to proactively manage the
SEOJK.05/2021.                                                  Company’s exposure to asset and liability risks
                                                                within defined tolerances. Throughout 2024, the
Based on a self-assessment of Good Corporate                    ALCO conducted regular meetings to assess and
Governance, which was conducted concerning                      deliberate on the Company’s Assets and Liabilities.
Financial Services Authority Regulation No. 28/                 During these sessions, the committee made various
POJK.05/2020 and Financial Services Authority                   decisions to ensure adequate liquidity management
Circular Letter No. 11/ SEOJK.05/2020, in 2024 the              and implement a robust funding diversification
Company implemented the principles of GCG well,                 strategy. Additionally, the committee offered
with a rating of 1 (one). An independent assessment             insights on financing interest rates.
by the Indonesian Institute for Corporate
Directorship (IICD) classified the Company’s GCG                Information Technology Steering
implementation as “Good,” with an overall weighted              Committee
score of 89.2.




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Page 52
         The Information Technology Steering Committee            PEDULI program. In addition, Adira Finance carried
         has a critical role in guiding and overseeing the        out various initiatives, not only in the education
         Company’s     information    technology   strategy.      sector but also in the health and social sectors.
         The Committee›s responsibilities encompass the
         development and implementation of effective IT           Lastly, under the Mitra CSR Adira Finance pillar,
         policies and procedures, as well as the ongoing          the Company focuses on raising public awareness
         monitoring and evaluation of IT performance.             and promoting health-related CSR initiatives. Adira
         In 2024, the Committee actively participated in          Finance provides healthcare assistance, particularly
         regular meetings, providing valuable insights and        for underprivileged communities. The support
         recommendations to enhance the effectiveness             includes covering medical expenses such as
         of IT operations and ensure the Company’s IT             surgery costs, medical check-ups, free medication
         infrastructure remains resilient and adaptable to        distribution, and more. The Mitra CSR program also
         evolving business needs.                                 collaborates with “Increso”, a social organization
                                                                  consisting of all Adira Finance employees. Increso
         SOCIAL AND ENVIRONMENTAL                                 operates across all Adira Finance branch offices,
         SUSTAINABILITY                                           serving as a platform for employees to actively
         Adira Finance is committed to continuously               participate and contribute positively beyond the
         improving the social well-being of the community         Company’s business activities.
         by implementing Corporate Social Responsibility
         (CSR) initiatives. Adira Finance consistently            In addition, as a Company operating in the financing
         collaborates with various stakeholders to ensure         industry, Adira Finance recognizes the importance
         that the programs implemented are targeted and           of educating the public on financial management.
         measurable, aligning with community needs in the         In 2024, Adira Finance once again implemented
         environmental, social, and economic sectors.             various financial literacy programs, with a particular
                                                                  focus on women, housewives, MSMEs, university
         In implementing CSR programs in the field                students, teachers, and lecturers. To deliver these
         of community development, Adira Finance                  programs effectively, Adira Finance collaborates with
         consistently engages customers, partners, and            partners who got Certified Financial Planners (CFP),
         employees, guided by three main pillars: Sahabat         ensuring they have the expertise and capability to
         Lokal, Adira Peduli, and Mitra CSR Adira Finance.        provide education on financial management and
                                                                  effective financial planning strategies.
         Sahabat      Lokal    represents     Adira   Finance›s
         contribution through CSR initiatives in enhancing        Additionally, Adira Finance is strongly committed
         and empowering the economy while improving               to contributing to environmental sustainability,
         the quality of life for the community. Throughout        both directly and indirectly, by minimizing the
         2024, activities carried out under the Sahabat           negative impact of its operational activities on the
         Lokal pillar included the “Festival Pasar Rakyat”        environment. Although the Company’s operational
         (FPR), a CSR initiative in collaboration with PT Bank    and business activities do not have a direct impact on
         Danamon Indonesia Tbk (Danamon) through its              the environment, it continues to take environmental
         Sharia Business Unit and PT Zurich General Takaful       issues into consideration by implementing best
         Indonesia (Zurich Syariah). This program was             practices through various programs, initiatives,
         conducted from September to December 2024 and            and policies across its operational areas, including
         was held in five traditional markets across Indonesia:   water consumption, paper usage, and energy
         Pasar Rangkasbitung (Lebak, Banten), Pasar Pahing        management.
         (Kediri), Pasar Legi (Solo), Pasar Kosambi (Bandung),
         and Pasar Ngasem (Yogyakarta).                           AWARDS
                                                                  Adira Finance’s performance and achievements
         Meanwhile, the Adira Peduli pillar is one of Adira       were recognized by a number of awards in 2024, in
         Finance’s CSR initiatives aimed at providing direct      various categories.
         supports to communities affected by various
         natural disasters, as well as improving the quality      Among the awards won by the Company were:
         of life for those living around its operational areas.   Best Public Relations in Maintaining Partnership
         Adira Finance participated in the Corporate Social       Synergy and Customer Engagement through
         Responsibility (CSR) Jakarta Fair Kemayoran 2024         Corporate Programs in the multifinance category




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from Indonesia Public Relation Awards (IPRA)                     Yoshida, who was not reappointed because he has
2024; Best Performance Chief Financial Officer                   received a new assignment as Director of PT Bank
in Financing Diversification to Increase the                     Danamon Indonesia Tbk. We would like to thank
Growth of Business Segment in the multifinance                   Mr. Jin Yoshida for his dedication and contribution
category from Indonesia Best CFO Awards 2024;                    to the Company. We wish him continuous success
Living Legend Company in Enhancing Product                       in his future endeavor.
and Service Excellence to Expanding Financing
Distribution from Living Legend Companies Award                  Furthermore, the AGMS also approved the
2024; The Best Human Capital for Adopting Human                  appointment of Mr. Sigit Hendra Gunawan, Mr.
Capital Management Framework in Aligning with                    Sylvanus Gani Kukuh Mendrofa, and Mr. Takanori
Customer-Centric Culture in the multifinance                     Mizuno as the Company’s Directors. We welcome
category from Indonesia Human Capital Awards                     Mr. Sigit Hendra Gunawan, Mr. Sylvanus Gani
2024; The Best Multifinance Company 2024 –                       Kukuh Mendrofa, and Mr. Takanori Mizuno as
Asset>IDR10T in the category 1 at the 13th Infobank              the Company’s Directors. We believe with their
Digital Brand Recognition 2024; The Highest Digital              expertise, experiences, and capabilities, they will be
Index Multifinance Company in the category 1 at                  able to deliver great contributions to the Company
the 13th Infobank Digital Brand Recognition 2024;                as well as to the financing industry.
“Perusahaan Pembayar Zakat Terbaik Baznas RI
2024” in the Unit Usaha Syariah category at the                  As such, the composition of the Company’s Board of
Baznas Award 2024; and The Best Performance                      Directors is as follows:
Multifinance Company Asset Class & Excellence
Performance Multifinance Company Asset Class at                  President Director         : I Dewa Made Susila
the Infobank Multifinance Award 2024.                            Director                   : Swandajani Gunadi
                                                                 Director                   : Niko Kurniawan Bonggowarsito
In addition, the Company has also won the                        Director                   : Harry Latif
following awards: Indonesia Green Leader for                     Director                   : Denny Riza Farib
Green Orientation in Implementing Sustainability                 Director                   : Sigit Hendra Gunawan
Initiatives to Support at the Warta Ekonomi                      Director                   : Sylvanus Gani Kukuh Mendrofa
Indonesia’s Top Green Leaders Award 2024; The Best               Director                   : Takanori Mizuno
Indonesia Finance “Multifinance – Public Company”
2024 – Assets>IDR25T at the Indonesia Finance                    APPRECIATION & CLOSING REMARKS
Conference & Award VII 2024; “Asset Registry Top                 In closing, the Board of Directors wishes to express
Searcher” award at the Rapindo Awards 2024; Top 20               our utmost gratitude and highest appreciation to
Financial Institution Award at the Finance Awards                our customers, business partners, shareholders
2024; The Best CFO Awards 2024 from the Finance;                 and regulators for their supports, trust, and
and The Best CEO and Most Efficient Multifinance in              cooperation. We would also like to convey the same
the category of Multifinance Go Public at the Bisnis             appreciation to the Board of Commissioners for
Indonesia Financial Award (BIFA) 2024.                           their recommendations, guidance, and suggestions
                                                                 throughout 2024.
CHANGES TO THE COMPOSITION OF THE
BOARD OF DIRECTORS                                               To all employees of Adira Finance, we express
During 2024, Adira Finance has held an Annual                    our highest appreciation and gratitude for their
General Meeting of Shareholders (AGMS) of which                  unreserved dedication in carrying out their duties
one of the agendas approved was the changes to
the composition of the Board of Directors. The AGMS
held on March 27, 2024, approved the reappointment
of all members the Board of Directors except Mr. Jin




                                          Jakarta, February 28, 2025




                                                   I Dewa Made Susila
                                                    President Director




                                                                     2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK                        51
Page 54
         DIRECTOR




                 Harry Latif         Sylvanus Gani Kukuh Mendrofa   Takanori Mizuno   I Dewa Made Susila
                 Director            Director                       Director          Director




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Swandajani Gunadi   Niko Kurniawan Bonggowarsito             Denny Riza Farib                            Sigit Hendra Gunawan
Director            Director                                 Director                                    Director




                                                         2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 53
Page 56
         STATEMENT OF THE BOARD
         OF COMMISSIONERS                                                                 [SEOJK E.1][GRI 2-14]




         We, the undersigned, testify that all information contained in the 2024 Annual Report of PT Adira Dinamika
         Multi Finance Tbk has been presented completely. We assume full responsibility for the content accuracy of
         the Company’s 2024 Annual Report.

         This statement is hereby made in all truthfulness.

         Jakarta, February 28, 2025




                                                      THE BOARD OF
                                                     COMMISSIONERS




                                                        Daisuke Ejima
                                                   President Commissioner




                          Krisna Wijaya                                        Manggi Taruna Habir
                    Independent Commissioner                                Independent Commissioner




                Eng Heng Nee Philip                   Congsin Congcar                      Hafid Hadeli
                   Commissioner                        Commissioner                       Commissioner




54 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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STATEMENT OF THE
BOARD OF DIRECTORS                                                                                                   [SEOJK E.1][GRI 2-14]




We, the undersigned, testify that all information contained in the 2024 Annual Report of PT Adira Dinamika
Multi Finance Tbk has been presented completely. We assume full responsibility for the content accuracy of
the Company’s 2024 Annual Report.

This statement is hereby made in all truthfulness.

Jakarta, February 28, 2025




                                                   THE BOARD OF
                                                    DIRECTORS




                                                   I Dewa Made Susila
                                                    President Director




        Swandajani Gunadi             Niko Kurniawan Bonggowarsito                                       Harry Latif
            Director                             Director                                                 Director




Denny Riza Farib        Sylvanus Gani Kukuh Mendrofa                    Takanori Mizuno                  Sigit Hendra Gunawan
   Director                        Director                                 Director                             Director




                                                                     2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 55
Page 58
56 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                                                             02
Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
 Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                 and Analysis                Responsibility




              CORPORAT E
         PROFILE




                             2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 57
Page 60
      Table of Contents
      Corporate Identity                              59    Sharia Supervisory Board Profile                      99
      Adira Finance at A Glance                       60    Senior Officers Profile                               102
      Milestones                                      64    Changes In The Composition of Members of The          122
                                                            Board of Commissioners And Board of Directors
      Line of Business                                66
                                                            Total Number and Data on Employee Competency          123
      List of Membership in Association               67
                                                            Development
      Organizational Structure ADIRA FINANCE          68
                                                            Shareholders Composition                              125
      Vision and Mission                              70
                                                            Chronology of Stock Listing                           127
      Business Strategy in 2023                       72
                                                            Chronology of Other Securities Listing                130
      Adira Finance in Number                         72
                                                            Shareholder of Affiliates, Subsidiaries, Associates   132
      Brand and Logo                                  73    and Joint Ventures
      Brand Personality                               73    Group Structure                                       133
      Board of Commissioners Profile                  74    Public Accounting Services and Public Accounting      134
                                                            Firm
      Audit Committee Profile                         80
                                                            Name and Address of Supporting Institutions and/      135
      Risk Monitoring Committee Profile               83
                                                            or Professionals
      Nomination and Remuneration Committee Profile   86
                                                            Corporate Website Information                         136
      Corporate Governance Committee Profile          89
                                                            Management Education and Training                     137
      Board of Directors Profile                      91




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CORPORATE IDENTITY
General Information of the Company [GRI 102-1][GRI 102-2][GRI 102-3][GRI 102-5][GRI 102-6]
[C.2][C.3][C.4]


            Name of the Company                                                       Issued and Fully Paid
            PT Adira Dinamika Multi Finance Tbk
                                                                                      Capital
                                                                                      1,067,500,000 shares or equal to IDR106.75 billion

            Line of Business
            Consumer Financing and Sharia Financing as                                Stock Exchange
            Sharia Business Unit                                                      Indonesia Stock Exchange


            Establishment Date
            November 13, 1990                                                         Stock Listing
                                                                                      March 31, 2004


            Change of Name
            There is no change in the name of the company                             Stock and Bond Code
                                                                                      ADMF


            Legal Basis of
                                                                                      ISIN Code
            Establishment                                                             IDA0000930D4
            Deed     of    Establishment      No.    131   dated
            November 13, 1990, made before Misahardi
            Wilamarta, S.H, Notary in Jakarta, and approved by
            the Minister of Justice of the Republic of Indonesia                      Composition of
            based on the Decree No. C2-19.HT.01.01.TH.91 dated
            January 8, 1991, and was registered at the Registrar’s                    Shareholders 2024
            Office at the South Jakarta District Court under                          • PT Bank Danamon Indonesia Tbk 92.07%
            No. 34/Not.1991/PN.JKT.SEL on January 14, 1991,                           • Public 7.93%
            and announced in the Supplement No. 421 State
            Gazette of the Republic of Indonesia No. 12 dated
            February 8, 1991.
                                                                                      Full Address [SEOJK C.2]
                                                                                      Millennium Centennial Center
                                                                                      53rd, 56th-61st Floor
            Authorized Capital                                                        Jalan Jenderal Sudirman Kav. 25
            4,000,000,000 shares or equal to IDR400 billion                           South Jakarta 12920
                                                                                      Indonesia
                                                                                      Phone : (62-21) 3973-3322/3232
                                                                                      Fax        : (62-21) 3973-4949
                                                                                      E-mail : af.corsec@adira.co.id
                                                                                      Website : www.adira.co.id

Corporate Bond and Sukuk Code
                                                                                                 Issuer
 No        Bond ID                               Bond Name                           Series                          Due Date               Rating
                                                                                                  Code
  1.    ADMF05BCN3       Adira Finance Continuing Bond V Phase III                      B        ADMF           March 22, 2025                   AAA
                                                                                                                                                id

  2.    ADMF05CCN3       Adira Finance Continuing Bond V Phase III                      C        ADMF           March 22, 2027                   AAA
                                                                                                                                                id

  3.    ADMF06BCN1       Adira Finance Continuing Bond VI Phase I                       B        ADMF           July 7, 2026                     AAA
                                                                                                                                                id

  4.    ADMF06CCN1       Adira Finance Continuing Bond VI Phase I                       C        ADMF           July 7, 2028                     AAA
                                                                                                                                                id

  5.    ADMF06BCN2       Adira Finance Continuing Bond VI Phase II                      B        ADMF           November 9, 2026                 AAA
                                                                                                                                                id

  6.    ADMF06CCN2       Adira Finance Continuing Bond VI Phase II                      C        ADMF           November 9, 2028                 AAA
                                                                                                                                                id

  7.    ADMF06ACN3       Adira Finance Continuing Bond VI Phase III                     A        ADMF           May 13, 2025                     AAA
                                                                                                                                                id

  8.    ADMF06BCN3       Adira Finance Continuing Bond VI Phase III                     B        ADMF           May 3, 2027                      AAA
                                                                                                                                                id

  9.    ADMF06CCN3       Adira Finance Continuing Bond VI Phase III                     C        ADMF           May 3, 2029                      AAA
                                                                                                                                                id

  10.   ADMF06ACN4       Adira Finance Continuing Bond VI Phase IV                      A        ADMF           October 20, 2025                 AAA
                                                                                                                                                id

  11.   ADMF06BCN4       Adira Finance Continuing Bond VI Phase IV                      B        ADMF           October 10, 2027                 AAA
                                                                                                                                                id

  12.   ADMF06CCN4       Adira Finance Continuing Bond VI Phase IV                      C        ADMF           October 10, 2029                 AAA
                                                                                                                                                id

  11.   SMADMF04BCN3     Adira Finance Continuing Mudharabah Bonds IV Phase III         B        ADMF           March 22, 2025              id
                                                                                                                                                AAA(sy)
  12.   SMADMF04CCN3     Adira Finance Continuing Mudharabah Bonds IV Phase III         C        ADMF           March 22, 2027              id
                                                                                                                                                AAA(sy)
  13.   SMADMF05BCN1     Adira Finance Continuing Mudharabah Bonds V Phase I            B        ADMF           July 7, 2026                id
                                                                                                                                                AAA(sy)
  14.   SMADMF05CCN1     Adira Finance Continuing Mudharabah Bonds V Phase I            C        ADMF           July 7, 2028                id
                                                                                                                                                AAA(sy)
  15.   SMADMF05ACN2     Adira Finance Continuing Mudharabah Bonds V Phase II           A        ADMF           November 18, 2024           id
                                                                                                                                                AAA(sy)
  16.   SMADMF05BCN2     Adira Finance Continuing Mudharabah Bonds V Phase II           B        ADMF           November 9, 2026            id
                                                                                                                                                AAA(sy)
  17.   SMADMF05CCN2     Adira Finance Continuing Mudharabah Bonds V Phase II           C        ADMF           November 9, 2028            id
                                                                                                                                                AAA(sy)
  18.   SMADMF05ACN3     Adira Finance Continuing Mudharabah Bonds V Phase III          A        ADMF           May 13, 2025                id
                                                                                                                                                AAA(sy)
  19.   SMADMF05BCN3     Adira Finance Continuing Mudharabah Bonds V Phase III          B        ADMF           May 3, 2027                 id
                                                                                                                                                AAA(sy)
 20.    SMADMF05CCN3     Adira Finance Continuing Mudharabah Bonds V Phase III          B        ADMF           May 3, 2029                 id
                                                                                                                                                AAA(sy)




                                                                               2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 59
Page 62
                 ADIRA FINANCE
                 at a Glance
              To seize opportunities and meet market
              demands, the Company continues its digital
              transformation across its organization and
              ecosystem by developing digitalization and
              automation processes in various business
              activities.




60 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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       Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
        Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                        and Analysis                Responsibility




As of December 31, 2024, Adira Finance
owns and operates 508 business networks
including sharia branches, supported by
around 17 thousand employees, to serve
around 2.0 million customers with total
receivables under management of Rp56.6
trillion.




                                    2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK                        61
Page 64
         In 2004, Adira Finance conducted a public offering        Adira Finance is also committed to carrying out a
         of shares, and PT Bank Danamon Indonesia Tbk.             mission that leads to improving the welfare of the
         (Bank Danamon) is the majority shareholder with           Indonesian people by providing various products
         75%. With this, Adira Finance is confident that it will   and services according to the consumer’s life cycle
         further expand its business and achieve business          as well as providing profitable experiences that
         opportunities in the country.                             benefit consumers from automotive financing
                                                                   (motorcycles, cars, and electric), Solusi Dana
         In connection with the Company’s Public Offering          financing, Umrah (Syariah) financing, heavy
         of Shares in 2004, the Company received an                equipment, and other financing.
         effective statement from the Chairman of Bapepam
         through Letter No. S-657/PM/2004 dated March 23,          To seize opportunities and meet market demands,
         2004, to conduct a Public Offering of 100,000,000         the Company continues digital transformation
         (one hundred million) shares with a nominal value         throughout its organization and ecosystem by
         of IDR100 (one hundred Rupiah) per share, which           developing digitalization and automation processes
         were shares owned by the Company’s shareholders           in various business activities. In addition, the
         at that time (divested shares). On March 31, 2004,        Company also continues to invest in the financing
         all of the Company’s shares were listed on the            business through various digital platforms, such
         Indonesia Stock Exchange (formerly the Jakarta            as Adiraku, momobil.id, momotor.id, moservice.
         Stock Exchange and the Surabaya Stock Exchange).          id, and dicicilaja.com. This step aims to simplify
                                                                   the financing process and provide alternatives for
         Furthermore, in the same year, Bank Danamon               acquiring new financing and reaching consumers,
         took over the Company through a direct placement          both existing and new.
         mechanism of 750,000,000 shares in the Company
         or equivalent to 75% of the total shares issued by        Previously, the Company had a mobile application,
         the Company based on the Conditional Sale and             namely Adiraku, which allows customers to apply
         Purchase Agreement (CSPA) between Theodore                for multipurpose loans online. Then in 2024,
         Permadi Rachmat and Stanley Setia Atmadja                 the Company launched the mobile application
         as the seller and Bank Danamon as the buyer               “Danadira” which is an application for instant
         on January 26, 2004. In 2009, Bank Danamon                funding financing from Adira Finance, all processes
         increased its ownership of the Company to 95%             of which are carried out digitally and directly from
         by exercising its purchase option right to acquire        mobile phones, starting from financing applications
         a 20% share ownership of Mega Value Profits               to cash disbursements, as well as installment
         Limited. Furthermore, at the beginning of 2016,           payments.
         Bank Danamon divested 29.2 million shares, or the
         equivalent of 2.92% share ownership. Currently,           From the rating aspect, throughout 2024, Adira
         Bank Danamon has share ownership of 92.07% in             Finance succeeded in maintaining its domestic
         Adira Finance.                                            rating with an idAAA/Stable assessment from the
                                                                   domestic Rating Agency (Pefindo). In addition, the
         Adira Finance is committed to becoming the best           Company also maintains a BBB international rating
         and leading financing company in Indonesia.               from the international rating agency Fitch Rating
         Adira Finance is always present in the community          and a Baa1/stable rating from the Moody’s Rating
         by providing a variety of products and services,          Agency. Maintaining this rating can have a positive
         which suit the consumer’s life cycle and provide a        impact on increasing investor confidence in Adira
         profitable experience for its Friends.                    Finance. In addition, this ranking is expected to
                                                                   provide the Company with better access to secure
         In 2012, the Company expanded the scope of its            competitive optimal funding, both domestically and
         activities by providing financing based on sharia         internationally.
         principles. Several years later, the Company
         diversified by providing multi-purpose financing
         through the “Solusi Dana” product, as well as other
         products to provide maximum financing service
         experience for consumers.




62 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                      Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                       Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                       and Analysis                Responsibility




As of December 31, 2024, Adira Finance owns and                Director General of General Legal Administration of
operates 508 business networks, including sharia               the Department of Law and Human Rights of the
branches, supported by around 17 thousand                      Republic of Indonesia and recorded on October 27,
employees, to serve around 2.0 million consumers               2021 in the Sisminbakum Database based on the
with total managed receivables of IDR56.6 trillion.            Letter of Acceptance of Notification of Amandments
                                                               to the Company’s Articles of Association No.AHU-
Information on Amendments to the Articles                      AH.01.03-0465665; and (iii) recorded in the Company
of Association                                                 Register No.AHU-0186926.01.11 of 2021 dated October
The Company’s Articles of Association have been                27, 2021 by the Minister of Law and Human Rights
completely amended as stated in the Deed of Decree             of the Republic of Indonesia based on which the
of All Shareholders of PT Adira Dinamika Multi                 Company’s Extraordinary GMS held on October 15,
Finance No.13 dated January 26, 2004, made in the              2021, has approved:
presence of Fathiah Helmi, S.H., Notary in Jakarta,            1. Amendments to Article 3, Article 11 paragraph 5
which has been approved by the Minister of Justice                 letter (a), Article 11 paragraph 5 letter (b), Article
and Human Rights of the Republic of Indonesia                      14 paragraph 6 letter (a), Article 14 paragraph 6
based on Decree No.C-02207 HT 01.04 TH 2004 dated                  letter (b), and Article 18 paragraph 7 letter (a) in
January 29, 2004 and has been reported to the same                 the Company’s Articles of Association, which are
Minister as stated in the Letter of Acceptance of the              adjustments to the Financial Services Authority
Report on the Deed of Amendment to the Articles of                 Regulations, and come into effect from the
Association of PT Adira Dinamika Multi Finance Tbk                 date of publication of the letter of receipt of
No.C-02208 HT 01.04 TH 2004 dated January 29 2004,                 notification of amendments to the Articles of
and registered on February 6 2004 in the Company                   Association from the Minister of Law and Human
Register at the South Jakarta Regional Office of                   Rights of the Republic of Indonesia as intended
Industry and Trade as the Level II Regional Company                in Article 23 paragraph (2) of the Law No. 40 of
Registration Office with No. Registration Agenda                   2007 concerning Limited Liability Companies;
112 RUB.09.03/II/2004 and No.TDP 09.03.1.66.10384,             2. Restate all articles of the Articles of Association
and announced in Supplement No.1990 to the State                   and paragraphs of the Articles of Association that
Gazette of the Republic of Indonesia No. 16 dated 24               have not been amended at this meeting, which
February 2004.                                                     have previously been in effect since the date of
                                                                   issuance of the letter of approval for changes
The Company’s Articles of Association have                         to the Articles of Association and the date of
undergone several amendments. The latest                           issuance of the letter of receipt of notification
amandments are contained in the Deed of                            of changes to the Articles of Association from
Statement of Meeting Resolution of PT Adira                        the Minister of Law and Human Rights of the
Dinamika Multi Finance Tbk No. 40 dated October                    Republic of Indonesia as intended in Article 23,
15, 202,1 which was made in the presence of Mala                   paragraph (1), and paragraph (2) of Law No. 40 of
Mukti, S.H., LL.M., Notary in Jakarta, and has (i)                 2007 concerning Limited Liability Companies.
received approval from the Minister of Law and
Human Rights of the Republic of Indonesia based
on Decree No.AHU-0186926. AH.01.11 of 2021 dated
October 27, 2021, (ii) notified to and received by the




                                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 63
Page 66
         MILESTONE


         1990
         The company was
         established in 1990 and


                                                                        2004
         commenced its operations
         in 1991.


                                                                        ial Public Offering on


         2002                            2003                                                       2008
                                                                        JSX and SSX (now IDX)
                                                                        Acquisition of PT Bank
                                                                        Danamon Indonesia Tbk
         Adira Finance obtained          •   Managed receivables        by 75%.                     Net profit reached Rp1
         the first corporate rating of       amounted to Rp3.9                                      trillion, the highest for
         idBBB+ from Pefindo.                trillion with 120                                      a finance company. The
                                             business networks.                                     business network doubled
                                         •   Issuance of initial                                    within 5 years to 300
                                             bonds worth Rp500                                      business networks.
                                             billion.




         2017                                                           2019
         •   Adira Finance                                              Adira Finance obtained
             launched the Momobil.                                      an international credit
             id Platform                                                rating of “Baa2 and BBB”
         •   Net income grew 40%                                        (Investment grade) from



                                         2018                                                       2020
             y/y.                                                       Moody’s and Fitch Rating.




                                         •   Adira Finance                                          •   Adira Finance
                                             launched the Momotor.                                      launched the Adiraku
                                             id Platform                                                Platform
                                         •   Managed receivables                                    •   Adira Finance obtained
                                             reached Rp51.3 trillion.                                   a syndicated loan of
                                                                                                        USD300 million.




64 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                          Performance   Opening       Management   Corporate   Management      Corporate   Environmental    Supporting
                                           Highlights                   Report      Profile     Discussion    Governance     and Social        Data
                                                                                               and Analysis                Responsibility




2009
                                                                                                              2013
PT Bank Danamon
Indonesia Tbk increased
its ownership percentage
in Adira Finance to 95%.                                                                                      •   Adira Finance increased
                                                                                                                  its first syndicated loan
                                                                                                                  by USD 200 million
                                                                                                              •   Managed receivables


2010                                                              2012
                                                                                                                  reached IDR45.79 trillion.



Total managed                                                     Total managed
receivables were Rp30.8                                           receivables were
trillion. Car segment
financing receivables
                                                                  IDR45.8 trillion. The
                                                                  asset composition of the                    2014
                             2011
reached Rp10 trillion,                                            motorcycle: car segment
                                                                                                              •   Issued bonds and
equivalent to 33% of total                                        is 56%:44%.
                                                                                                                  mudharabah bonds
assets.                                                                                                           worth IDR3.1 trillion
                             Processing the issuance of                                                       •   Pefindo raised ADMF’s
                             Sustainable Bond I worth                                                             rating to idAAA (stable
                             IDR6 trillion.                                                                       outlook).




2021                                                              2023
                                                                  •     Adira Finance is the
•   Adira Finance
                                                                        first multi-finance
    launched the Adiraku
                                                                        company to have
    platform version 2.0
                                                                        signed a Social Loan


                             2022
•   Moody’s raised the
                                                                        facility with MUFG
    credit rating from


                                                                                                                       2024
                                                                        Bank Ltd;
    baa2/stable to baa1/
                                                                  •     Adira Finance became
    stable.
                             •   Adira Finance                          a shareholder of PT
                                 maintained Moody’s                     Home Credit Indonesia
                                                                                                                   •   Adira Finance became a
                                 international rating                   amounting to 9.82%.
                                                                                                                       10% shareholder in
                                 of baa1/stable; Fitch
                                                                                                                       PT Mandala Multifinance
                                 Rating BBB; as well
                                                                                                                       Tbk.
                                 as the idAAA/stable
                                                                                                                   •   Adira Finance obtained
                                 domestic rating from
                                                                                                                       a syndicated loan of
                                 Pefindo;
                                                                                                                       USD300 million.
                             •   Adira Finance
                                 participated as
                                 Official Multifinance
                                 Partner at IIMS 2022
                                 with Danamon and is
                                 supported by MUFG as
                                 Official Bank Partner.




                                                                           2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 65
Page 68
         LINE OF BUSINESS                                          [SEOJK C.4][GRI2-6 ]




         BUSINESS ACTIVITIES ACCORDING TO THE                      PRODUCTS AND SERVICES
         LATEST ARTICLES OF ASSOCIATION                            Adira Finance offers a variety of diversified vehicle
         Based on the Company’s latest Articles of Association     financing products, such as motorcycles and cars,
         and contained in Deed No. 40 dated October 15, 2021,      both new and used, to electric vehicles from various
         made by Mala Mukti, S.H., LL.M., Notary in Jakarta, it    motor vehicle brands, as well as non-automotive
         has obtained approval from the Minister of Law and        financing such as Solusi Dana (multipurpose)
         Human Rights of the Republic of Indonesia based           ccc financing, Umrah (Syariah) financing, heavy
         on Decree No. AHU-0186926.AH.01.11 of 2021 dated          equipment, and other financing. Adira Finance
         October 27, 2021, reported to OJK on 29 October           always provides customer-centric services to reach
         2021. The aims and objectives of the Company are          customers in a sustainable manner by carrying out
         to operate in the field of (i) Financing Companies (ii)   several product and service innovations so that
         Sharia Financing, which is a Sharia Business Unit.        all consumer needs can be met at Adira Finance.
         To achieve these aims and objectives, the Company         Adira Finance also provides easy, fast, and concise
         can carry out business activities as follows:             credit requirements with the Ring Adira 1500 511
                                                                   information service. Apart from that, Adira Finance
         Financing Company                                         is supported by a service network of around 508
         1. Investment financing;                                  business networks spread across Indonesia and has
         2. Working capital financing;                             a secure BPKB storage system.
         3. Multipurpose financing;
         4. Other financing business activities based on           Furthermore, Adira Finance offers two types
            approval from the Financial Services Authority;        of financing that customers can choose from
            and                                                    (conventional and sharia). All of this makes Adira
         5. Operating leases and/or fee-based activities           Finance always present by providing various
            as long as they do not conflict with laws and          products and services according to market
            regulations in the financial services sector.          segments or target markets as well as consumer life
                                                                   cycles and providing profitable experiences for all its
         Sharia Business Unit                                      Friends.
         1. Sale and purchase financing;
         2. Investment financing; and                              Adira Finance offers products and services to meet
         3. Service financing.                                     customer needs including:
                                                                   1. Motorcycle financing (new, used and electric);
         BUSINESS ACTIVITIES CARRIED OUT                           2. Car financing (new, used and electric);
         Until the financial year period ending December           3. Solusi Dana Financing (multipurpose);
         31, 2024, Adira Finance has carried out business          4. Sharia financing using Murabahah contracts;
         activities based on the latest amendments to the             and
         Articles of Association mentioned above.                  5. Heavy equipment financing.




66 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                     Performance    Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                      Highlights                Report      Profile     Discussion    Governance     and Social        Data
                                                                                       and Analysis                Responsibility




MEMBERSHIP LIST IN
THE ASSOCIATION                                                [SEOJK C.5] [GRI 2-28]




                              Association                             Position                             Position Period

                    Association of Indonesian            Member                                  Renewed annually
                    Financing Companies (APPI)           (1057/JKT/92) Since 1992

                                                         I Dewa Made Susila                      2022-2027
                                                         Head of Compliance, Risk
                                                         Management and Sharia
                                                         Financing

                                                         Harry Latif                             2022-2027
PT Adira Dinamika                                        Deputy Chair of the 4-Wheel
Multi Finance Tbk                                        Committee

                                                         Denny Riza Farib                        2022-2027
                                                         Risk Management Committee

                    Indonesian Employers                 Member                                  Renewed annually
                    Association (Apindo)                 (0218.01.009.100.132.1105)
                                                         Since 2005

                    Indonesian Pawnshop and              Member                                  Renewed annually
                    Venture Financing Mediation          (1007/022017/BMPPVI)
                    Agency (BMPPVI)

                    Indonesian Issuer Association        Member                                  Renewed annually
                                                         (570/ADMF-AEI/18)




                                                                    2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 67
Page 70
           ADIRA FINANCE
           ORGANIZATIONAL STRUCTURE

                                                                                                                                                        GMS


                                                                                                                                               President Director
                                                                                              Sharia Supervisory Board
                                                                                                                                               I Dewa Made Susila




                                                                                                          Director-Sales,
        Director-                                      Director-
                                                                                                             Service &              Director-Finance             Director-Risk
    Business Alliance                                 Business &
                                                                                                           Distribution              Sylvanus Gani              Management
        Strategy                                       Portfolio
                                                                                                          Niko Kurniawan                  K.M.                  Sigit Hendra G.
    Takanori Mizuno                                   Harry Latif
                                                                                                                B.




                                         Head Of Retail             Head Of Non
                                                                                                                                                            Head Of Risk
                                         MCY Business                  Auto
                                                                                                                                                            Management
                                         Andy Sutanto                 Business
                                                                                                                                                          Pramono Pranoto
                                             (S/A)                  Andy Sutanto




         Head Of                                                                       Head Of                                         Head Of
                        Head Of NCAR 1   Head Of Honda          Head Business                              Head Of SSD                                      Head Of Risk
         Business                                                                  Business System                                    Corporate
                           Business      NMCY Business           Channeling                                Management                                      Analytics & MIS
    Alliance Strategy                                                                  Solution                                        Finance
                         Dwi Prasetiyo     Chandra H.             Indra M.H.                                Max Eka D.                                      Andi Tirta K.
       A.Melati C.C.                                                                  Danny W.                                       Wenbi Margo



                                                                                           Head of
       Head Of                             Head Of                    Head of                                 Head Of                                         Head Of
                        Head Of NCAR 2                                                     Business                                     Head Of
     National Fleet                      Yamaha NMCY                 Business                              Collaboration                                    Operation Risk
                           Business                                                     Portfolio MIS,                               Procurement
       Business                            Business                  Retention                              and Project                                         Mgt
                          Andy Teguh                                                   Pricing & Comp                               Didik Sukarmadi
       Reza H.T.                           Trianto S.                Dani R.H.                               Krisdianto                                    Achmad Komara
                                                                                       Herru Damarjati



                                                                                                              Head Of Biz
                          Head Of        Head Of Suzuki          Head of Non                                                                                   Head Of
                                                                                          Head of            Partnership            Head of Finance
                         Commercial       & MB NMCY             Auto Product &                                                                             Information Risk
                                                                                          Regional          Management                & Cash Mgt
                          Business         Business              Program Dev                                                                                     Mgt
                                                                                          Business         1. Rudy Widjaja           Maria Sari D.
                          Agus H.A.         Paul O.J.              Valen R.K.                                                                                  Guntur P.
                                                                                                           2. Kristian N. Y.

                                                                                   •    Ronny S.
                                                                                   •    Billy P.
                                                                                   •    Sandi S.                                        Head of
                        Head Of UCAR     Head Of Used                                                                                                      Head of Quality
                                                                                   •    Hendri S.         Head Of Syariah            Accounting &
                          Business       MCY Business                                                                                                         Assurance
                                                                                   •    Fathul A.             Yusron                      Tax
                        Ronald Donna       Yustina E.                                                                                                       Ingrid Sri K.D.
                                                                                   •    Taufik                                        R. Amirul.M
                                                                                   •    Nurmandi S.
                                                                                   •    Nurahmat B.A.
                                                                                   •    Rudy W.
                                                                                   •    Handry M.H.
                                                                                                           Head Of SSD
                                         Head Of E-Bike                            •    Sigit R.
                                                                                                          Branch Support            Head Of Funding
                                           Business                                •    Arie W.
                                                                                                             & Office                 Maria Sari D.
                                         Anton Chandra
                                                                                                          Andree Wibowo



                                                                                                                                         Head Of
                                                                                                            Head of SSD                 Corporate
                                                                                                           Data Quality &              Secretary &
                                                                                                             Assurance              Investor Relation
                                                                                                            Irmat Maha                Veronika D.P.
                                                                                                                                          (S/A)



                                                                                                           Head of SSD
                                                                                                            Operation
                                                                                                           Management
                                                                                                            Miranti H.



                                                                                                            Head SSD
                                                                                                             Business
                                                                                                          Requirement &
                                                                                                           Development
                                                                                                              Inge S.


                                                                                                                               • Yoppy Edyson T. • Surya Almada S.
                                                                                                                               • Adhika Baluh S. • Nanang Kurniawan
                                                                                                             Head Of           • Rudy S.         • Iwan Chandra
                                                                                                           Regional SSD        • I Gusti Ngurah • Irfan Budianto
                                                                                                                                 Agung B.        • Handi
                                                                                                                               • Weldya Putra C. • Agus Hartanto
                                                                                                                               • Suwanto




68 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 71
                                                               Performance       Opening         Management       Corporate   Management          Corporate   Environmental    Supporting
                                                                Highlights                         Report          Profile     Discussion        Governance     and Social        Data
                                                                                                                              and Analysis                    Responsibility




                                              Corporate Governanace                                     Dyah Sasanti
                                                                              Krisna Wijaya
                                                   Committee                                             Retnaning


                                                Nomination &                 Manggi Taruna              Eng Heng Nee
                                                                                                                               Daisuke Ejima             Hafid Hadeli          Tri Evita Aryani
                                            Remuneration Committee              Habir                       Philip
    Board of Commissioners
                                                 Risk Monitoring                                       Manggi Taruna
                                                                              Krisna Wijaya                                      Rio Erriad
                                                   Committee                                              Habir


                                                                             Manggi Taruna                                    Restiana Ie Tjoe
                                                Audit Committee                                         Jusuf Sukiman
                                                                                Habir                                          Linggadjaya




                             Director-                                                          Director-                     Director-Human              Director-
                            Collection &                                                      Information                     Capital & CREM             Marketing
                               Legal                                                          Technology                        Swandajani               Swandajani
                            Denny Riza F.                                                        Vacant                           Gunadi                   Gunadi




                                                    Head of Strategy                                   Head Of Digital
                                                                               Head Of IT
                                                    Transformation                                       Business
                                                                              Anis Radianis
                                                     Bohan Kesuma                                        Manuel D.I




                               Head of
    Head Of Credit           Collection                 Head of                Head Of IT                                        Head Of                 Head Of Mkt
                                                                                                       Head Of Digital                                                         Head Of Internal
    Policy Dev & Biz          Strategic,            Transformation              Business                                        Corporate                Strgy & Cust
                                                                                                           Lending                                                                 Audit
      Incubation               Analytic               Mgt Office                Partner                                         University                Experience
                                                                                                      Gita Amanda W.B                                                           Haryadwi S.K.
    Stephanus T.W.         and Monitoring           Angga Pratama                Budi P.                                        Dolly Arora             Tania Endah B.
                             Henrick K.S.


                                                        Head Of                                                                                                                   Head Of
                                                                                                       Head Of Digital
    Head Of Credit          Head Of Tele               Business                Head Of IT                                                               Head Of Brand           Compliance &
                                                                                                          Sales &             Head Of HCGA
     Fleet & SME             Collection                 Process               Development                                                               & Corp Comm                 AML
                                                                                                        Marketplace              Tri Evita
    Wahyu Basuki              Vacant                 Improvement             Rachmat A. (S/A)                                                             Gandhy I.                 Unit
                                                                                                         Wendi W.
                                                      Bien Costan                                                                                                               Veronika D.P.



                           Head Of Loan                                                                Head Of Digital                                    Head Of
       Head Of                                                                  Head Of IT
                             Recovery                                                                     Product             Head Of CREM                Business
    Regional Credit                                                             Operation
                            Operation                                                                   Engineering             Hanafi S.                 Analytics
    Perry B. Slangor                                                           Ricky Mas. B
                              Vacant                                                                     Iyan Waer                                       Andreas B.T.


•    Ivan A.
•    Edwin Y.
•    Heru S.               Head Of Asset                                                                Head of Digital
                                                                                Head Of IT
•    Henry W.                Recovery                                                                    Acquisition &
                                                                              Infrastructure
•    Kuswondo               Operation                                                                     Ecosystem
                                                                                Adithya H.
•    Andhika S.            Balebang D.I.                                                                   Edwin K.
•    Faizal
•    Heru S.
•    Komang N.K.W.
•    Anggoro L.
•    Dekky S.                                                                  Head Of IT
                           Head Of Legal
                                                                                 Office
                             Ingrid S.
                                                                              Teguh S. (S/A)




                              Head of                                           Head Of IT
                             Regional                                          Governance
                             Collection                                          Teguh S.


                       •    Ristua M.B.
                       •    Irwan S.
                       •    Hendarto N.
                                                                               Head Of IT
                       •    Alamsyah K.
                                                                                Security
                       •    Denny S.
                                                                               Rachmat A.
                       •    Tugino C.K.
                       •    Djoko W.
                       •    Eko C.
                       •    Tengku Z.A.
                       •    Binordi H.P.
                       •    A. Agung G.S.P.                                    Head Of IT
                       •    Henry W.P.                                        Architecture
                       •    Ahmad R.                                             Vacant
                       •    Sofyan A.




                                                                             Head Of IT Data
                                                                              Ricky Mas. B




                                                                                                        2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 69
Page 72
                                        To provide a variety of financial
                                        solutions according to the needs
                                        of each customer through synergy
                                        with the ecosystem.



                   MISSION
         VISION
                                        Creating shared value to
                                        improve prosperity.




         Overview of Vision and Mission
         [SEOJK C.1][GRI 2-6]

         Adira Finance has conducted a study and review regarding the suitability
         of the Company’s Vision and Mission to current conditions and the
         business challenges that will be faced in the future. Based on the review
         that has been carried out and attended by the Board of Directors, it can
         be concluded that Adira Finance’s Vision and Mission are still in line with
         current conditions and the challenges that the Company will face in the
         future.


70 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                  Performance   Opening   Management   Corporate     Management      Corporate   Environmental    Supporting
                                   Highlights               Report      Profile       Discussion    Governance     and Social        Data
                                                                                     and Analysis                Responsibility




Corporate Culture
and Values

..ADIRA TOP has become a consistent part of the personal
values ​​of each employee at Adira Finance, as well as the culture
that drives the Company’s business activities...




         ADVANCE                                                                   ACCOUNTABLE
         One step ahead and faster                                                 Informing matters based on
         than other people in general                                              factual data and being objective,
         or competitors; Have a clear                                              wise, and transparent.
         and focused conception of the
         future; and be capable of making
         quick and proper decisions in all
         circumstances.


         DISCIPLINE                                                                TEAMWORK
         Heading in a better direction                                             Synergy; Willingness to sacrifice
         through a process of planning,                                            for one another and never passing
         implementation, monitoring, and                                           the blame to another person.
         continuous improvement; A way
         of thinking and behaving that
         is as perfect as possible; and be
         disciplined in accordance with
         organizational norms.



         INTEGRITY                                                                 OBSESSED
         Commitment along with a                                                   Working with an appropriate
         consistent attitude; Trustworthy                                          process and being driven by
         (honest and sincere); Able to                                             generating the optimal results;
         maintain ethical business conduct;                                        High motivation in the form of
         Have a strong sense of belonging;                                         willingness to walk the extra miles
         and be a role model for other                                             and demonstrating proactivity,
         employees.                                                                skill sharpening, and taking care of
                                                                                   each other.


         RELIABLE                                                                  PROFESSIONAL
         Having a winner mentality, as                                             Consumer oriented; Reliable
         reflected with positive thinking                                          leadership skills, and possessing
         and intelligent behavior, and a                                           entrepreneurial abilities, capable
         strong sense of responsibility in all                                     of calculating risks and being both
         matters.                                                                  innovative and creative.




                                                               2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK                          71
Page 74
         BUSINESS STRATEGY                                              2024
         Adira Finance always pays attention to the dynamics of the financing industry and takes the
         initiative to implement various strategic policies to continue to grow sustainably. The strategies
         and policies implemented during 2024 are as follows:
         •   Adira Finance will continue to strengthen               consumers. Thus, providing a better
             its penetration in the automotive business              customer experience to support the
             through product diversification, offering               growth of the Company’s financing.
             various attractive sales programs for               •   Adira Finance accelerate digitalization
             customers, strengthening good relations                 within the Company and its ecosystem
             with dealers, and enhancing collaboration               to improve business efficiency and
             within the MUFG Group to support the                    effectiveness, as well as investing in digital
             growth of the automotive ecosystem.                     businesses (Adiraku, Danadira, momobil.
         •   Adira Finance expands networks to non-                  id, momotor.id, moservice.id, and
             automotive businesses by continuing                     dicicilaja.com).
             to diversify the products offered to                •   Adira Finance will continue to manage
             support business growth such as “Solusi                 its asset quality in order to keep the NPF
             Dana” (multipurpose) financing, heavy                   ratio under control by applying prudent
             equipment, and others.                                  risk-management principles.
         •   Adira Finance focus to increase customer            •   Adira Finance secure sufficient liquidity to
             retention by offering loyalty and referral              fund business requirement and to meet
             programs, as well as conducting cross-                  all financial obligations.
             selling based on needs to existing



         ADIRA FINANCE IN NUMBERS [SEOJK C.3]

        HUMAN                                  DEBT                                   TOTAL
        CAPITAL                                                                       INCOME


                  2022: 17,301 people                 2022: IDR10,513.3 billion                2022: IDR8,340.4 billion
                  2023: 17,243 people                 2023: IDR16,057.1 billion                2023: IDR9,507.9 billion

        2024: 17,098 people                   2024: IDR17,875 billion                 2024:IDR9,990 billion


        EQUITY                                 TOTAL ASSET                            TOTAL
                                                                                      LIABILITIES


                 2022: IDR10,032.4 billion            2022: IDR10,032.4 billion                2022:IDR22,885.7 billion
                 2023: IDR11,112.2 billion            2023: IDR11,112.2 billion                2023: IDR16,766.3 billion

        2024: IDR11,556 billion              2024: IDR32,588 billion                2024: IDR21,032 billion


                                             TOTAL BUSINESS NETWORKS

                                                  2022: 459
                                                  2023: 466
                                                                 2024: 508



72 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                    Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                     Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                     and Analysis                Responsibility




BRAND AND LOGO MEANING




Since 2015, PT Adira Dinamika Multi Finance Tbk has          performance. Through its identity, Adira Finance
introduced the company logo and brand promise,               wants to serve consumers in all aspects of their lives
namely “Sahabat Setia Selamanya.” This promise               in order to build a long-term relationship or create a
is meaningful as the Company’s commitment to                 customer for life. Adira Finance wants its consumers
building good long-term cooperative relationships            to feel the presence of Adira Finance as a Friend
with the entire ecosystem, both internal and                 who is able to provide financial solutions while also
external, such as employees, consumers, business             synergizing with the concept of “Sahabat Adira.”
partners, and all stakeholders.
                                                             “Sahabat” in the Company’s philosophy has a very
The brand identity and promise are a manifestation           deep meaning, namely the personality values ​​that
of the company’s long-term business strategy,                Adira Finance reflects to its customers: Flexible,
which is believed to be able to support sustainable          Open, Innovative and Synergistic.




BRAND PERSONALITY




FLEXIBLE                                                     INNOVATIVE
Adira Finance does not make easy things difficult            Adira Finance always provides appropriate and
and always provides convenience to its customers.            creative solutions both in work and in providing
                                                             products and services to customers.
TRANSPARENT
Adira Finance is always open and transparent in              SYNERGISTIC
providing information to its customers.                      Adira Finance always instills a spirit of collaboration
                                                             both internally and with customers and business
                                                             partners.




                                                                 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 73
Page 76
         BOARD OF COMMISSIONERS’ PROFILE




                                                                                                   Daisuke Ejima
                                                                                                   President Commissioner

          Nationality                        Japan

          Age/Gender                         56 years old/Male

          Educational Background             1.   Master of Business Administration – University of Michigan (1999)
                                             2.   Bachelor of Economy – University of Tokyo (1987)

          Position History

          Legal Basis of Appointment         Appointed as President Commissioner of the Company based on the resolution of the Annual GMS on April
                                             4, 2023, and served effectively on October 10, 2023. Reappointed as President Commissioner of the Company
                                             based on the resolution of the Annual GMS dated March 27, 2024. Appointed as a member of the Nomination
                                             and Remuneration Committee of the Company based on the Decision of the Board of Commissioners dated
                                             February 7, 2024.

          Work Experience                    1.  Member of the Company’s Nomination and Remuneration Committee (2024- present)
                                             2.  President Commissioner of the Company (2023-present)
                                             3.  President Director of PT Bank Danamon Indonesia Tbk (2023-present)
                                             4.  Regional Executive of MUFG Bank, Ltd, Singapore (2022-2023)
                                             5.  Vice Chairman, Non-Executive Director & Member of the Nomination Committee and Remuneration of
                                                 Bank of Ayudhya PCL (Krungsri), Thailand (2022-2023)
                                             6. Executive Country Head of MUFG Bank, Ltd. (formerly The Bank of Tokyo Mitsubishi UFJ, Ltd.), Jakarta
                                                 (2018-2022)
                                             7. Country Head of The Bank of Tokyo Mitsubishi UFJ, Ltd. Jakarta (2018-2018)
                                             8. Deputy General Manager of The Bank of Tokyo Mitsubishi UFJ, Ltd. Singapore (2017-2018)
                                             9. Manager of The Bank of Tokyo Mitsubishi UFJ, Ltd. Tokyo (2013-2017)
                                             10. Managing Director of The Bank of Tokyo Mitsubishi UFJ, Ltd. Tokyo (2012-2013)
                                             11. Director of The Bank of Tokyo Mitsubishi UFJ, Ltd. Tokyo (2009-2012)
                                             12. Secondment of The Bank of Tokyo Mitsubishi UFJ, Ltd. New York (2004-2009)
                                             13. Vice President of The Bank of Tokyo Mitsubishi UFJ, Ltd. New York ((2001-2004)
                                             14. Manager of The Bank of Tokyo Mitsubishi UFJ, Ltd. Tokyo (1996-1999)
                                             15. Head of Department of the Japanese Ministry of Finance (1994-1996)
                                             16. Started Career at Bank of Tokyo-Mitsubishi, Ltd as Corporate Banking (1991-1994)

          Concurrent Position                Adira Finance
                                             Member of Nomination and Remuneration Committee (2024-present)
                                             Other Public Companies
                                             President Director of PT Bank Danamon Indonesia Tbk (2023-present)
                                             Other Institutions
                                             Does not hold concurrent positions in other companies

          Education or Training to Improve   Education and training in 2024 are presented separately in the Management Education and Training section
          Competency 2024                    of this Annual Report.

          Certification                      1.   Basic Financing Certification (Indonesian Financing Company Certification Institute)
                                             2.   Risk Management Level 5 (Risk Management Certification Body)

          Affiliate Relationship             Does not have affiliation with members of the Board of Commissioners and members of the Board of
                                             Directors, however serves as President Director of PT Bank Danamon Indonesia Tbk, the controlling
                                             shareholder of the Company.

          Domicile                           Jakarta

          Number of ADMF Share Ownership     0 Shares

          Term of Office                     - October 10, 2023 until the closing of the Annual General Meeting of Shareholders for the 2023 financial year
                                             (First Term)
                                             - March 27, 2024 until the closing of the Annual General Meeting of Shareholders for the 2026 financial year
                                             (Second Term)




74 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                               Performance   Opening     Management    Corporate   Management      Corporate   Environmental    Supporting
                                                Highlights                 Report       Profile     Discussion    Governance     and Social        Data
                                                                                                   and Analysis                Responsibility




                                                                                          Krisna Wijaya
                                                                                          Independent Commissioner

Nationality                        Indonesia
Age/Gender                         69 years old/Male
Educational Background             1.   Inter-Field Studies Doctoral Program - Gadjah Mada University Graduate School (2009) (Graduated Cum
                                        Laude)
                                   2.   Master of Management Study Program, Department of Agribusiness – Gadjah Mada University (MM UGM)
                                   3.   Bachelor of Agriculture Majoring in Agribusiness - Bogor Agricultural Institute (IPB)
Position History
Legal Basis of Appointment         Appointed as Commissioner and Independent Commissioner of the Company for the first time at the Annual
                                   GMS on May 18, 2016. His latest appointment as Independent Commissioner of the Company is based on
                                   the resolution of the Annual GMS dated March 27, 2024.Appointed as Chairman of the Company’s Corporate
                                   Governance Committee based on the Decree of the Board of Commissioners dated July 29, 2021, and
                                   appointed as Chairman of the Company’s Risk Monitoring Committee based on the Decree of the Board of
                                   Commissioners dated March 30, 2021.
Work Experience                    1.  President Commissioner/Independent Commissioner of PT Jaminan Kredit Indonesia (2022-present)
                                   2.  Chairman of Risk Monitoring Committee and Chairman of Corporate Governance Committee (2021-
                                       present)
                                   3. Independent Commissioner of the Company (2016- present)
                                   4. Infobank Magazine Board of Experts (2020- present)
                                   5. President Commissioner of PT Perusahaan Pengelola Aset (2020-2022)
                                   6. President Commissioner/Independent Commissioner of PT Brilian Indah Gemilang (2019- present)
                                   7. President Commissioner/Independent Commissioner, Member of Audit Committee and Chairman of Risk
                                       Management Committee of PT Danareksa (2019)
                                   8. Member of Sharia Supervisory Board of PT Chub Syariah Insurance (2008- present)
                                   9. Independent Commissioner of PT Mahaka Radio Integra Tbk (2017-2019)
                                   10. Independent Commissioner and Chairman of Audit Committee of PT Adira Finance (2016-2021)
                                   11. Member of the Assessment Team for Clarification/Presentation of Fit and Proper Assessment of Banking,
                                       Financial Services Authority (2016- present)
                                   12. Director of Indonesian Banking Development Institute (2016-2022)
                                   13. President Commissioner/Independent Commissioner, Member of Audit Committee and Chairman of Risk
                                       Management Committee of PT BNI Life Insurance (2016-2018)
                                   14. Member of the Board of Trustees of Adaro Membangun Negeri Foundation (2010-2022)
                                   15. Independent Commissioner, Chairman of Risk Management Committee and Member of Audit Committee
                                       of PT Bank Mandiri Tbk (2010-2015)
                                   16. Member of Sharia Supervisory Board of PT Jaya Proteksi Takaful (2009-2016)
                                   17. Commissioner, Member of Audit Committee and Risk Management Committee of PT Bank Danamon
                                       Indonesia Tbk (2008-2010)
                                   18. Member of Audit Committee of PT Mahaka Group (2006-2016)
                                   19. Board of Commissioners/Chief Executive Officer of the Deposit Insurance Corporation (2005-2007)
                                   20. Independent Commissioner of PT Bank Rakyat Indonesia (2005)
                                   21. Assistance Team of the Minister of Finance of the Republic of Indonesia (2003)
                                   22. Director of Micro and Small Enterprises of PT Bank Rakyat Indonesia (2003-2005)
                                   23. Director of Operations of PT Bank Rakyat Indonesia (2000-2003)
                                   24. Head of Education and Training Division of PT Bank Rakyat Indonesia (1996-2000)
                                   25. Head of Semarang Branch of PT Bank Rakyat Indonesia (1994-1995)
                                   26. Head of Surakarta Sudirman Branch of PT Bank Rakyat Indonesia (1992-1994)
                                   27. Head of Commercial Business Regional Office BRI Surabaya PT Bank Rakyat Indonesia (1990-1991)
                                   28. Senior Leasing Officer of PT Sanwa BRI Leasing (1983-1987)
Concurrent Position                Adira Finance
                                   Chairman of Risk Monitoring Committee (2021- present) and Chairman of Corporate Governance Committee
                                   (2021- present)
                                   Other Public Companies
                                   Does not hold concurrent positions in other public companies
                                   Other Institutions
                                   1. President Commissioner/Independent Commissioner of PT Jaminan Kredit Indonesia (2022 - present)
                                   2. President/Independent Commissioner of PT Brilian Indah Gemilang (2019 – present)
                                   3. Member of the Sharia Supervisory Board of PT Chub Syariah Insurance (2008 - present)
                                   4. Infobank Magazine Expert Council (2020 – present)
Education or Training to Improve   Education and training in 2024 are presented separately in the Management Education and Training section
Competency 2024                    of this Annual Report.
Certification                      Basic Financing Certification (Indonesian Financing Professional Certification Institute)
Affiliate Relationship             Does not have affiliation with members of the Board of Commissioners, members of the Board of Directors,
                                   and controlling shareholders
Domicile                           Jakarta
Number of ADMF Share Ownership     0 shares
Term of Office                     -    April 20, 2018 until the closing of the Annual GMS for the 2020 financial year (First Term)
                                   -    June 30, 2021 until the closing of the Annual GMS for the 2023 financial year (Second Term)
                                   -    March 27, 2024 until the closing of the Annual GMS for the 2026 financial year (Third Term)
Statement of Independence of       The Independent Commissioner of PT Adira Dinamika Multi Finance Tbk stated that the Independent
Independent Commissioners          Commissioner has no affiliated relationship, either directly or indirectly, with controlling shareholders,
                                   members of the Board of Directors, or other parties that could affect independence in carrying out their duties
                                   and responsibilities. Independent Commissioners are committed to carrying out their supervisory and advisory
                                   functions objectively and professionally and prioritizing the interests of the Company and stakeholders in
                                   accordance with the principles of corporate governance.

                                                                               2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 75
Page 78
                                                                                                    Manggi Taruna Habir
                                                                                                    Independent Commissioner

          Nationality                        Indonesia

          Age/Gender                         71 years old/Male

          Educational Background             1.   Bachelor of Arts in Economics - McGrill University, Montreal, Canada (1977)
                                             2.   Master in Business Administration - University of Michigan, Michigan, USA (1979)
                                             3.   Master in Public Administration - Harvard University, Massachusetts, USA (2001)

          Position History

          Legal Basis of Appointment         Appointed as Independent Commissioner of the Company for the first time based on the resolution of
                                             the Annual GMS Resolution on June 30, 2021, and served effectively on August 31, 2021. Reappointed as
                                             Independent Commissioner based on the resolution of the Annual GMS dated March 27, 2024. Appointed
                                             as Chairman of the Company’s Audit Committee based on the Decree of the Board of Commissioners dated
                                             September 16, 2021, as Chairman of the Company’s Nomination and Remuneration Committee based on
                                             the Decree of the Board of Commissioners dated October 18, 2021, and as a member of the Risk Monitoring
                                             Committee based on the Decree of the Board of Commissioners dated June 6, 2022.

          Work Experience                    1.  Member of the Risk Monitoring Committee of the Company (2022 - present)
                                             2.  Independent Commissioner, Chairman of the Nomination and Remuneration Committee, Chairman of
                                                 Audit Committee of the Company (2021-present)
                                             3. Independent Commissioner and Chairman of Audit Committee of PT ABM-Investama Tbk (2021 - present)
                                             4. Independent Member of the Audit Committee and Risk Monitoring Committee of PT Bank Jago Tbk
                                                 (2021-present)
                                             5. President Commissioner of PT Berdayakan Usaha Indonesia (2021 - present)
                                             6. Visiting Fellow at the Institute of Southeast Asian Studies, Yusof Ishak Institute, Singapore (2020 - 2021)
                                             7. Independent Member of the Risk Monitoring Committee of PT Bank Danamon Indonesia Tbk (May 2020 -
                                                 December 2020)
                                             8. Independent Commissioner of PT Bank Danamon Indonesia Tbk (2005-2020)
                                             9. President Commissioner of PT Asuransi Adira Dinamika (2009 - 2019)
                                             10. Director of Financial Institution Ratings, Standard & Poor’s, Singapore (2002 - 2005)
                                             11. President Director of PT Pemeringkat Efek Indonesia (1998 - 2001)
                                             12. Executive Vice President of Research at PT Bahana Securities (1995 - 1998)
                                             13. Managing Partner at HBKonsultan (1991 - 1995)
                                             14. Vice President, Head of Financial Institution Unit of Citibank, Jakarta (1985-1990)
                                             15. Far Eastern Economic Review Economic and Business Journalist (1982-1985)
                                             16. Manager at, Citibank N.A (1981 - 1982)
                                             17. Assistant Manager at, PT Multinational Finance Corporation (Multicor) (1979-1981)

          Concurrent Position                Adira Finance
                                             Chairman of the Audit Committee (2021-present), Chairman of the Nomination and Remuneration Committee
                                             (2021-present), Member of the Risk Monitoring Committee of the Company (2022-present)
                                             Other Public Companies
                                             1. Independent Commissioner and Chairman of the Audit Committee of PT ABM-Investama Tbk (2021 -
                                                 present)
                                             2. Independent Member of the Audit Committee and Risk Monitoring Committee of PT Bank Jago Tbk (2021-
                                                 present)
                                             Other Institutions
                                             1. President Commissioner of PT Berdayakan Usaha Indonesia (2021 - present)

          Education or Training to Improve   Education and training in 2024 are presented separately in the Management Education and Training section
          Competency 2024                    of this Annual Report.

          Certification                      1.   Certification in Audit Committee Practices - Certification Board of Indonesian Institute of Audit
                                                  Committee
                                             2.   Basic Financing Certification, (Indonesian Financing Professional Certification Institute)

          Affiliate Relationship             Does not have affiliation with members of the Board of Commissioners, members of the Board of Directors,
                                             and controlling shareholders

          Domicile                           Jakarta

          Number of ADMF Share Ownership     0 shares

          Term of Office                     -    August 31, 2021 until the closing of the Annual GMS for the 2023 financial year (First Term)
                                             -    March 27, 2024 until the closing of the Annual GMS for the 2026 financial year (Second Term)

          Statement of Independence of       The Independent Commissioner of PT Adira Dinamika Multi Finance Tbk stated that the Independent
          Independent Commissioners          Commissioner has no affiliated relationship, either directly or indirectly, with major shareholders, members
                                             of the Board of Directors, or other parties that could affect independence in carrying out their duties and
                                             responsibilities. Independent Commissioners are committed to carrying out their supervisory and advisory
                                             functions objectively and professionally and prioritizing the interests of the Company and stakeholders in
                                             accordance with the principles of corporate governance.




76 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                               Performance   Opening     Management     Corporate   Management      Corporate   Environmental    Supporting
                                                Highlights                 Report        Profile     Discussion    Governance     and Social        Data
                                                                                                    and Analysis                Responsibility




                                                                                          Eng Heng Nee Philip
                                                                                          Commissioner

Nationality                        Singapura

Age/Gender                         78 years/Male

Educational Background             1.   Accounting - Institute of Chartered Accountants, Australia (1971)
                                   2.   Accounting - University of New South Wales (1969)

Position History

Legal Basis of Appointment         Appointed as Commissioner of the Company for the first time based on the resolution of the Annual GMS on
                                   June 5, 2007. Last appointment as Commissioner of the Company based on the resolution of the Annual GMS
                                   dated March 27, 2024. Appointed as a member of the Company’s Nomination and Remuneration Committee
                                   based on the Decree of the Board of Commissioners dated August 11, 2015.

Work Experience                    1. Director of Must Be Company Limited (2022- present)
                                   2. Chairman of Frasers Hospitality International Pte. Ltd (2018-2024)
                                   3. Chairman of ALPS Pte. Ltd (formerly known as Agency for Healthcare Supply Chain Pte. Ltd) (2018-2024)
                                   4. Chairman of TSI Tech Pte. Ltd. (formerly known as Transmex Systems International Pte. Ltd.) (2017- present)
                                   5. Commissioner of the Company (2016- present)
                                   6. Member of the Nomination and Remuneration Committee of the Company (2015- present)
                                   7. Director of Frasers Australand Pty. Ltd (2014-2022)
                                   8. Director of Vanda I Investments Pte. Ltd (2014-2019)
                                   9. Director Frasers Property Limited (formerly known as Frasers Centrepoint Limited) (2013-2022)
                                   10. Director of Ezra Holdings Ltd. Singapore (2012-2019)
                                   11. Director of KK Women’s and Children’s Hospital Pte. Ltd., Singapore (2012-2018)
                                   12. Director Heliconia Capital Management Pte. Ltd (2011-2019)
                                   13. Chairman of the Company’s Risk Management Committee (2011-2019)
                                   14. Commissioner and Independent Commissioner of the Company (2011-2016)
                                   15. Non Executive Director of Asia Pacifi c Breweries Ltd, Singapore (2011-2013)
                                   16. Non Executive Director of Hup Soon Global Corp. Ltd., Singapore (2010-2013)
                                   17. Director of Singapore Health Services Pte. Ltd., Singapore (2009-2018)
                                   18. Director of The Hour Glass Ltd., Singapore (2009-2018)
                                   19. Director of Hektar Asset Management Sdn. Bhd., Malaysia (2008-2023)
                                   20. Independent Non Executive Director and Chairman of the Audit Committee of NTUC Income, Singapore
                                        (2008-2017)
                                   21. Non Executive Director of OpenNet Pte. Ltd., Singapore (2008-2013)
                                   22. Member of the Company’s Audit Committee (2007-2016)
                                   23. Commissioner of the Company (2007-2011)
                                   24. Member of the Company’s Risk Management Committee (2007-2011)
                                   25. Non Executive Director at Sunrise MCL Land Sdn (2007-2011)
                                   26. Director at Frasers Centrepoint Asset Management Ltd. in Singapore (2006-2018)
                                   27. Chairman of mDR Limited, Singapore (2005-2017)
                                   28. Deputy Chairman of MCL Land Ltd. in Singapore (2005-2011)
                                   29. Non-Executive Director of Chinese Development Assistance Council, Singapore (2004-2014)
                                   30. Group Managing Director of Jardine Cycle & Carriage Ltd. in Singapore (1996-2005)

Concurrent Position                Adira Finance
                                   Member of Nomination and Remuneration Committee (2015- present)
                                   Other Public Companies
                                   Does not hold concurrent positions in other public companies
                                   Other Institutions
                                   1. Director Must Be Company Limited (2022-present)
                                   2. Chairman of TSI Tech Pte. Ltd. (formerly known as Transmex Systems International Pte. Ltd.) (2017-present)

Education or Training to Improve   Education and training in 2024 are presented separately in the Management Education and Training section
Competency 2024                    of this Annual Report.

Certification                      Basic Financing Certification (Indonesian Financing Professional Certification Institute)

Affiliate Relationship             Does not have affiliation with members of the Board of Commissioners, members of the Board of Directors,
                                   and controlling shareholders

Domicile                           Singapore

Number of ADMF Share Ownership     0 shares

Term of Office                     - June 5, 2007 until April 13, 2009 (First Term)
                                   - April 13, 2009 until the closing of the Annual GMS for the 2011 financial year (Second Term)
                                   - May 7, 2012 until the closing of the Annual GMS for the 2014 financial year (Third Term)
                                   - May 21, 2015 until the closing of the Annual GMS for the 2017 financial year (Fourth Term)
                                   - April 20, 2018 until the closing of the Annual GMS for the 2020 financial year (Fifth Term)
                                   - June 30, 2021 until the closing of the Annual GMS for the 2023 financial year (Sixth Term)
                                   - March 27, 2024 until the closing of the Annual GMS for the 2026 financial year (Seventh Term)




                                                                               2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 77
Page 80
                                                                                                     Congsin Congcar
                                                                                                     Commissioner

          Nationality                        Thailand

          Age/Gender                         54 years old/Male

          Educational Background             1.   SASIN Executive Program (SEP25 Alumni) - SASIN Graduate Institute of Business Administration,
                                                  Chulalongkorn University (2011)
                                             2.   Bachelor of Accounting and Finance - University of Alberta, Canada (1991)

          Position History

          Legal Basis of Appointment         Appointed as Commissioner for the first time based on the resolution of the Annual GMS Resolution on March
                                             31, 2020, and served effectively on December 28, 2020. Reappointed as Commissioner of the Company based
                                             on the resolution of the Annual GMS dated March 27, 2024.

          Work Experience                    1.  Company Commissioner (2020-present)
                                             2.  Head of Krungsri Auto Group Bank of Ayudhya PCL (2022-present)
                                             3.  Executive Vice President at Krungsri Auto Group Bank of Ayudhya PCL (2021)
                                             4.  Head of Krungsri Auto Finance and Strategy Division at Krungsri Auto Group Bank of Ayudhya PCL (2017-
                                                 2021)
                                             5. Executive Vice President, Head of Krungsri Auto Strategic Division at Krungsri Auto Group Bank of
                                                 Ayudhya PCL (2015-2016)
                                             6. Acting Head of Krungsri Auto Finance and Accounting Division at Krungsri Auto Group Bank of Ayudhya
                                                 PCL (2015)
                                             7. Head of Krungsri Auto Finance and Accounting Division at Krungsri Auto Group Bank of Ayudhya PCL
                                                 (2014-2015)
                                             8. Director of Ayudhya Capital Services Co., Ltd. (2017- present)
                                             9. Chief Financial Officer of Ayudhya Capital Auto Lease PCL (2008-2014)
                                             10. Chief Financial Officer of GE Capital Auto Lease PLC. (2006-2007)
                                             11. Senior Management Team at Siam Commercial Bank PCL (1996-2006)

          Concurrent Position                Adira Finance
                                             Does not hold concurrent positions at Adira Finance
                                             Other Public Companies
                                             Does not hold concurrent positions in other public companies
                                             Other Institutions
                                             1. Head of Krungsri Auto Group Bank of Ayudhya PCL (2022-present)
                                             2. Director of Ayudhya Capital Services Co., Ltd. (2017-present)

          Education or Training to Improve   Education and training in 2024 are presented separately in the Management Education and Training section
          Competency 2024                    of this Annual Report.

          Certification                      1.   Basic Financing Certification (Indonesian Financing Professional Certification Institute)
                                             2.   Executive Development Program (Cornell University)
                                             3.   Director Certification Program (Thai Institute of Directors Association)

          Affiliate Relationship             Does not have affiliation with members of the Board of Commissioners, members of the Board of Directors,
                                             and controlling shareholders

          Domicile                           Thailand

          Number of ADMF Share Ownership     0 shares

          Term of Office                     - December 28, 2020 until the closing of the Annual GMS for the 2023 financial year (First Term)
                                             - March 27, 2024 until the closing of the Annual GMS for the 2026 financial year (Second Term)




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                                               Performance   Opening     Management      Corporate   Management      Corporate   Environmental    Supporting
                                                Highlights                 Report         Profile     Discussion    Governance     and Social        Data
                                                                                                     and Analysis                Responsibility




                                                                                           Hafid Hadeli
                                                                                           Commissioner

Nationality                        Indonesia

Age/Gender                         61 years old/Male

Educational Background             Bachelor of Accounting - Trisakti University (1988)

Position History

Legal Basis of Appointment         Appointed as Commissioner of the Company for the first time based on the resolution of the Extraordinary
                                   GMS on October 3, 2022, and served effectively since December 19, 2002. Reappointed as Commissioner of the
                                   Company based on the resolution of the Annual GMS dated March 27, 2024.

Work Experience                    1. Member of Nomination and Remuneration Committee of the Company (2024- present)
                                   2. Commissioner of the Company (2022-present)
                                   3. Vice President Director of PT Bank Danamon Indonesia Tbk (2022-present)
                                   4. President Director and Compliance Director of the Company (2017-2022)
                                   5. Director of Corporate Financing Marketing (2012-2017)
                                   6. Marketing Director of Company Car Financing (2010-2012)
                                   7. Director of Finance and Corporate Secretary of the Company (2006-2010)
                                   8. Director of PT Broadband Multimedia Tbk (2002-2005)
                                   9. Deputy President Director at PT Bank Lippo Tbk (2001-2002)
                                   10. Various senior positions at Citibank, N.A., Jakarta (1988-2001)
                                   11. Auditor at Arthur Andersen & Co. (1985-1988)

Concurrent Position                Adira Finance
                                   Member of Nomination and Remuneration Committee (2024- present)
                                   Other Public Companies
                                   Vice President Director of PT Bank Danamon Indonesia Tbk (2022-present)
                                   Other Institutions
                                   Does not hold concurrent positions in other companies

Education or Training to Improve   Education and training in 2024 are presented separately in the Management Education and Training section
Competency 2024                    of this Annual Report.

Certification                      1.   Basic Certification of Commissioners (Indonesian Financing Professional Certification Institute)
                                   2.   Financing Expert Certification (Indonesian Financing Professional Certification Institute)

Affiliate Relationship             Does not have affiliation with members of the Board of Commissioners, members of the Board of Directors,
                                   however serves as Vice President Director of PT Bank Danamon Indonesia Tbk, a controlling shareholder of
                                   the Company

Domicile                           Jakarta

Number of ADMF Share Ownership     0 shares

Term of Office                     - December 19, 2022 until the closing of the Annual GMS of the financial year 2023 (First Term)
                                   - March 27, 2024 until the closing of the Annual GMS of the financial year 2026 (Second Term)




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         AUDIT COMMITTEE PROFILE




                                                                                             Manggi Taruna Habir
                                                                                             Chairman of the Audit Committee


          Profile                      The complete profile can be found in the discussion on the Profile of the Board of Commissioners

          Position History

          Legal Basis of Appointment   Appointed as Chairman of the Company’s Audit Committee based on the Decree of the Board of
                                       Commissioners dated September 16, 2021.

          Term of Office               - September 16, 2021 until the closing of the Annual GMS of the financial year 2023 (First Term)
                                       - April 2, 2024 until the closing of the Annual GMS of the financial year 2026 (Second Term)




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                                                Highlights                Report        Profile     Discussion    Governance     and Social        Data
                                                                                                   and Analysis                Responsibility




                                                                                         Jusuf Sukiman
                                                                                         Member of the Audit Committee


Nationality                        Indonesia

Age/Gender                         62 years old/Male

Educational Background             1.   Executive MBA Program-Asian Institute of Management (2014)
                                   2.   Master of Information Systems-Gunadarma University (1998)
                                   3.   Bachelor of Accounting-Trisakti University (1987)

Position History

Legal Basis of Appointment         Appointed as Member of the Audit Committee based on the Decree of the Company’s Board of
                                   Commissioners on September 16, 2021.

Work Experience                    1.   Member of Audit Committee of the Company (2021 - present)
                                   2.   Chief Internal Auditor of PT Bank Mega Tbk (2006-2020)
                                   3.   Vice President Internal Auditor of CT Corporation (2005-2006)
                                   4.   Head of Regional Audit Division of PT Bank Danamon Indonesia Tbk (1988-2005)
                                   5.   Senior Auditor of PT United City Bank (1986-1988)

Concurrent Position                Adira Finance
                                   Does not hold concurrent positions at Adira Finance
                                   Other Public Companies
                                   Does not hold concurrent positions in other public companies
                                   Other Institutions
                                   Does not hold concurrent positions in other companies

Education or Training to Improve   Training Certification in Audit Committee Practices - Indonesian Institute of Audit Committee
Competency 2024

Certification                      Certification in Audit Committee Practices - Certification Board of Indonesian Institute of Audit Committee
                                   (2024-2027)

Affiliate Relationship             Does not have affiliation with members of the Board of Commissioners, members of the Board of Directors,
                                   and controlling shareholders

Domicile                           Jakarta

Number of ADMF Share Ownership     0 shares

Term of Office                     - September 16, 2021 until the closing of the Annual GMS for the 2023 financial year (First Term)
                                   - April 2, 2024 until the closing of the Annual GMS for the 2026 financial year (Second Term)




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                                                                                                    Restiana Ie Tjoe Linggadjaya
                                                                                                    Member of the Audit Committee

          Nationality                        Indonesia

          Age/Gender                         58 years old/Female

          Educational Background             1.   Doctor of Management, Corporate Finance concentration - Pelita Harapan University (2025)
                                             2.   Master in Management (MM) - Asian Institute of Management, Philippines (2000) (Full Scholarship)
                                             3.   Bachelor of Economics - Trisakti University, Indonesia (1989)

          Position History

          Legal Basis of Appointment         Appointed as Member of the Audit Committee based on the Decree of the Company’s Board of
                                             Commissioners on July 1, 2022.

          Work Experience                    1.  Independent Commissioner, Chairman of Risk Monitoring Committee and Member of Audit Committee of
                                                 PT Sompo Insurance Indonesia (2024- present)
                                             2. Member of Audit Committee of PT Professional Telekomunikasi Indonesia (2024- present)
                                             3. Lecturer at the Faculty of Economics and Business Universitas Pelita Harapan (2024- present)
                                             4. 4. Member of Audit Committee of the Company (2022-present)
                                             5. Chief Audit Executive Indonesia Exim Bank (Indonesia Export Financing Agency)
                                             6. Chief Compliance Risk Audit Officer PT Smartfren Telecom Tbk (2018-2020)
                                             7. Chief Operating Officer PT Maybank Indonesia Tbk (2017-2018)
                                             8. Chief Audit Executive & SEVP PT Bank CIMB Niaga, Indonesia Tbk (2010-2017)
                                             9. Chief Internal Auditor & SEVP PT Bank Danamon Indonesia Tbk (2004-2010)
                                             10. Finance & Accounting Director PT Asuransi Allianz Life Indonesia (2002-2004)
                                             11. Vice President - Internal Audit ABN AMRO Bank N.V. Indonesia (2000-2002)
                                             12. Vice President - Treasury, Cash Management & Custody, PT ING Barings Indonesia (1996-1998)
                                             13. Manager Citibank N.A, Indonesia (1990-1996)
                                             14. Finance Supervisor PT. Cipta Piranti Tehnik (Astra Components Group) (1989-1990)

          Concurrent Position                Adira Finance
                                             Does not hold concurrent positions in Adira Finance
                                             Other Public Companies
                                             Does not hold concurrent positions in other public companies
                                             Other Institutions
                                             1. Independent Commissioner of PT Sompo Insurance Indonesia (2024-current)
                                             2. Member of Audit Committee of PT Professional Telekomunikasi Indonesia (2024-current)
                                             3. Lecturer at the Faculty of Economics and Business, Universitas Pelita Harapan (2024-current)
                                             4. Board of Trustees of the Internal Audit Education Foundation (2022-2027)

          Education or Training to Improve   1. National Seminar on Internal Audit (SNIA) 2024 with the theme of Cultural Transformation: Integrating
          Competency 2024                       ESG, Cybersecurity, and Innovative Risk Management - Internal Audit Education Foundation
                                             2. Audit Committee Practice Certification Training - Indonesian Audit Committee Association
                                             3. Audit Committee Practice Certification Training Batch XLVII - Indonesian Audit Committee Association
                                             4. ACIIA Regional Conference 2024 with the theme Purposeful Impact - Indonesian Institute of Internal
                                                Auditors
                                             5. Workshop for Policy Makers with the theme Decarbonizing Southeast Asia: The Policy-Tech Interplay-
                                                Institute for Environment and Sustainability, Lee Kuan Yew School of Public Policy, National University of
                                                Singapore

          Certification                      1.   Certification in Audit Committee Practices (CACP), Ikatan Komite Audit Indonesia (2024-2027).
                                             2.   Banking Risk Management Level 7 (2024-2027)
                                             3.   Certified Internal Auditor (CIA), The Institute of Internal Auditors (2006-2025)
                                             4.   Certified Risk Management Assurance (CRMA), The Institute of Internal Auditors (2013-2025)
                                             5.   Qualified Internal Auditor (QIA), Yayasan Pendidikan Internal Audit (2022-2025) - Indonesia Internal Audit
                                                  Practitioner (IIAP), The Institute of Internal Auditors (2022-2025)

          Affiliate Relationship             Does not have affiliation with members of the Board of Commissioners, members of the Board of Directors,
                                             and controlling shareholders

          Domicile                           Jakarta

          Number of ADMF Share Ownership     0 shares

          Term of Office                     - July 1, 2022 until the closing of the Annual GMS for the 2023 financial year (First Term)
                                             - April 2, 2024 until the closing of the Annual GMS for the 2026 financial year (Second Term)




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                                       Performance    Opening     Management     Corporate   Management      Corporate   Environmental    Supporting
                                        Highlights                  Report        Profile     Discussion    Governance     and Social        Data
                                                                                             and Analysis                Responsibility




RISK MONITORING COMMITTEE
PROFILE




                                                                                   Krisna Wijaya
                                                                                   Chairman of the Risk Monitoring Committee

Profile                      The complete profile can be found in the discussion on the Profile of the Board of Commissioners

Position History

Legal Basis of Appointment   Appointed as Chairman of the Company’s Risk Monitoring Committee based on the Decree of the Board of
                             Commissioners dated March 30, 2021

Term of Office               - March 30, 2021 until the closing of the Annual GMS for the 2023 financial year (First Term)
                             - April 2, 2024 until the closing of the Annual GMS for the 2026 financial year (Second Term)




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                                                                                             Manggi Taruna Habir
                                                                                             Member of the Risk Monitoring Committee

          Profile                      The complete profile can be found in the discussion on the Profile of the Board of Commissioners

          Position History

          Legal Basis of Appointment   Appointed as Member of the Company’s Risk Monitoring Committee based on the Decree of the Board of
                                       Commissioners dated June 6, 2021

          Term of Office               - June 6, 2021 until the closing of the Annual GMS for the 2023 financial year (First Term)
                                       - April 2, 2024 until the closing of the Annual GMS for the 2026 financial year6 (Second Term)




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                                               Performance   Opening     Management    Corporate    Management      Corporate   Environmental    Supporting
                                                Highlights                 Report       Profile      Discussion    Governance     and Social        Data
                                                                                                    and Analysis                Responsibility




                                                                                          Rio Erriad
                                                                                          Member of the Risk Monitoring Committee

Nationality                        Indonesia

Age/Gender                         58 years old/Gender

Educational Background             1.   Advanced Leadership Management-INSEAD Business School, Singapore (2010)
                                   2.   Master of Business Administration-Queensland University of Technology, Australia (1994)

Position History

Legal Basis of Appointment         Appointed as Member of the Company’s Risk Monitoring Committee based on the Decree of the Company’s
                                   Board of Commissioners on March 30, 2021.

Work Experience                    1. Member of Risk Monitoring Committee PT Mandala Multifinance Tbk (2025-current)
                                   2. Risk Management Consultant Colliers International Indonesia (2023- present)
                                   3. Risk Management Senior Consultant ORP2b Singapore (2023- present)
                                   4. Credit Risk Advisor PT Bank Aceh Syariah (2022-2023)
                                   5. Risk Management Advisor PT Bank Pembangunan Daerah Banten Tbk (2022)
                                   6. Advisor GDOC Law Firm (2021- present)
                                   7. Member of the Company Risk Monitoring Committee (2021-present)
                                   8. Credit Risk Head, Executive Vice President PT Bank Danamon Indonesia Tbk (2012-2021)
                                   9. Senior Vice President of PT Bank Danamon Indonesia Tbk (2009-2012)
                                   10. Vice President of PT Bank Danamon Indonesia Tbk. (2006-2009)
                                   11. Member of various Key Projects and Committees of PT Bank Danamon Indonesia Tbk (2006-2020)
                                   12. Vice President of PT Bank ICB Bumiputera Tbk (2005-2006)
                                   13. Country Head of Dow Jones Telerate Pte Ltd, Singapore (2003-2005)
                                   14. Assistant Vice President of RMG Lippobank (2000-2003)
                                   15. Assistant Vice President of Bank PDFCI (1998-2000)
                                   16. Senior Manager at PDFCI Bank (1996-1998)
                                   17. Assistant Manager at ABN Amro Bank N.V (1994-1996)

Concurrent Position                Adira Finance
                                   Does not hold concurrent positions at Adira Finance
                                   Other Public Companies
                                   Member of Risk Monitoring Committee PT Mandala Multifinance Tbk (2025- present)
                                   Other Institutions
                                   1. Risk Management Consultant Colliers International Indonesia (2023- present)
                                   2. Risk Management Senior Consultant ORP2b Singapore (2023-current)
                                   3. Advisor GDOC Law Firm (2021- present)

Education or Training to Improve   1.   Trainer of Credit Analysis and Financial Reporting for Mortgage Risk Team of Bank Danamon
Competency 2024                    2.   Trainer of Intermediate Credit Boothcamp for SME Risk Bank Danamon
                                   3.   Trainer of Mobile Collateral Settlement and Execution for Bank BTN Recovery Team

Certification                      1.   GRC Professional (Open Compliance & Ethics Group)
                                   2.   Islamic Finance Qualification (The Chartered Institute for Securities Investment)

Affiliate Relationship             Does not have affiliation with members of the Board of Commissioners, members of the Board of Directors,
                                   and controlling shareholders

Domicile                           Jakarta

Number of ADMF Share Ownership     0 shares

Term of Office                     - March 30, 2021 until the closing of the Annual GMS of the financial year 2023 (First Term)
                                   - April 2, 2024 until the closing of the Annual GMS of the financial year 2026 (Second Term)




                                                                               2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 85
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         NOMINATION AND REMUNERATION
         COMMITTEE PROFILE




                                                                                           Manggi Taruna Habir
                                                                                           Chairman of the Nomination and Remuneration
                                                                                           Committee

          Profile                      The complete profile can be found in the discussion on the Profile of the Board of Commissioners

          Position History

          Legal Basis of Appointment   Appointed as Chairman of the Company’s Nomination and Remuneration Committee based on the Decree
                                       of the Board of Commissioners dated October 18, 2021 and reappointed to the same position based on the
                                       Resolution of the Board of Commissioners dated February 7, 2024.

          Term of Office               October 18, 2021-present




                                                                                           Daisuke Ejima
                                                                                           Member of the Nomination and Remuneration
                                                                                           Committee

          Profile                      The complete profile can be found in the discussion on the Profile of the Board of Commissioners

          Position History

          Legal Basis of Appointment   Appointed as Member of the Company’s Nomination and Remuneration Committee based on the Decree of
                                       the Board of Commissioners dated February 7, 2024

          Term of Office               February 7, 2024-present




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                                       Performance      Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                        Highlights                  Report      Profile     Discussion    Governance     and Social        Data
                                                                                           and Analysis                Responsibility




                                                                                 Eng Heng Nee Philip
                                                                                 Member of the Nomination and Remuneration
                                                                                 Committee

Profile                      The complete profile can be found in the discussion on the Profile of the Board of Commissioners

Position History

Legal Basis of Appointment   Appointed as Member of the Company’s Nomination and Remuneration Committee based on the Decree of
                             the Board of Commissioners dated August 11, 2015 and lastly reappointed for the same position based on the
                             Resolution of the Board of Commissioners dated February 7, 2024.

Term of Office               August 11, 2015-present




                                                                                 Hafid Hadeli
                                                                                 Member of the Nomination and Remuneration
                                                                                 Committee

Profile                      The complete profile can be found in the discussion on the Profile of the Board of Commissioners

Position History

Legal Basis of Appointment   Appointed as Member of the Company’s Nomination and Remuneration Committee based on the Decree of
                             the Board of Commissioners dated February 7, 2024

Term of Office               February 7, 2024-present




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Page 90
                                                                                                    Tri Evita Aryani
                                                                                                    Member of the Nomination and
                                                                                                    Remuneration Committee

          Nationality                        Indonesia

          Age/Gender                         54 years old/Female

          Educational Background             Bachelor of Management-University of Indonesia (1994)

          Position History

          Legal Basis of Appointment         Appointed as Member of the Company’s Nomination and Remuneration Committee based on the Decree
                                             of the Board of Commissioners dated March 30, 2021 and reappointed to the same position based on the
                                             Resolution of the board of Commissioners dated February 7, 2024.

          Work Experience                    1.   Member of the Company’s Nomination and Remuneration Committee (2021-present)
                                             2.   Head of Human Capital & General Affairs of the Company (2010-present)
                                             3.   Director of Group Human Resource Division of Gunung Steel GROUP (2009-2010)
                                             4.   Director of Group Human Resource Division of PT Tunas Ridean Tbk (TUNAS GROUP) (2005-2009)
                                             5.   General Manager of Human Resources of PT Heinz ABC Indonesia (2003-2005)
                                             6.   Compensation, Benefits & Recruitment Manager of PT Mattel Indonesia (2002-2003)
                                             7.   Consultant at William M. Mencer (1998-2000)
                                             8.   Consulting Analyst Corporate Resources Group (1994-1998)

          Concurrent Position                Adira Finance
                                             Head of Human Capital & General Affairs (2010-present)
                                             Other Public Companies
                                             Does not hold concurrent positions in other public companies
                                             Other Institutions
                                             Does not hold concurrent positions in other companies

          Education or Training to Improve
          Competency 2024

          Certification                      Basic Financing Certification - Managerial (Indonesian Financing Professional Certification Institute)

          Affiliate Relationship             Does not have affiliation with members of the Board of Commissioners, members of the Board of Directors,
                                             and controlling shareholders

          Domicile                           Jakarta

          Number of ADMF Share Ownership     0 shares

          Term of Office                     March 30, 2021-present




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                                       Performance   Opening     Management    Corporate   Management      Corporate   Environmental    Supporting
                                        Highlights                 Report       Profile     Discussion    Governance     and Social        Data
                                                                                           and Analysis                Responsibility




CORPORATE GOVERNANCE
COMMITTEE PROFILE




                                                                                 Krisna Wijaya
                                                                                 Chairman of the Corporate
                                                                                 Governance Committee

Profile                      The complete profile can be found in the discussion on the Profile of the Board of Commissioners

Position History

Legal Basis of Appointment   Appointed as Chairman of the Corporate Governance Committee based on the Decree of the Board of
                             Commissioners dated July 29, 2021

Term of Office               July 29, 2021-present




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Page 92
                                                                                                     Diyah Sasanti
                                                                                                     Member of the Corporate
                                                                                                     Governance Committee

          Nationality                        Indonesia

          Age/Gender                         58 years old/Female

          Educational Background             1.   Master of Notary - Padjadjaran University, Bandung (2009)
                                             2.   Master of Business Law - Padjadjaran University Bandung (2006)
                                             3.   Master of Business Administration - Newport University, California (1998)
                                             4.   Bachelor of Laws - Jember University (1989)

          Position History

          Legal Basis of Appointment         Appointed as Member of the Corporate Governance Committee based on the Decree of the Board of
                                             Commissioners on July 29, 2021

          Work Experience                    1. Commissioner of PT Indesso Promatama (2021-present)
                                             2. Member of the Corporate Governance Committee (2015-present)
                                             3. Vice President for Women and Children Affairs of the Indonesian Advocates Congress (2014-present)
                                             4. Commissioner of PT DISA (2011-present)
                                             5. Member of the Company’s Audit Committee (2011-2016)
                                             6. Legal Counsel at Agritrade International Pte Ltd (2010-2020)
                                             7. Advisor at WSJ International SDN BHD (2010-2017)
                                             8. Advisor at PT Total Sinergy International (2010-2020)
                                             9. Member of the Company’s Audit and Risk Management Committee (2008-2011)
                                             10. Director of PT Darmex Agro (2008-2010)
                                             11. Advisor at PT Pembangunan Perumahan (2007-2008)
                                             12. Advisor at PT Lippo E-Net Tbk (2006-2007)
                                             13. Corporate Secretary of PT Lippo E-Net Tbk (formerly PT Lippo Life Tbk) (2000-2006)
                                             14. Director of PT Asuransi AIG Lippo (1998-1999)
                                             15. Corporate Secretary and Head of Legal Division of PT Lippo Life Tbk (1997-1998)
                                             16. Head of Legal Division of PT Lippo Life Tbk (1994-1996)
                                             17. Corporate Secretary Staff of PT Bank Lippo Tbk (1991-1994)
                                             18. Internal Audit of PT Bank Lippo Tbk (1990-1991)
                                             19. Account Officer of PT Bank Lippo Tbk (1989-1990)

          Concurrent Position                Adira Finance
                                             Does not hold concurrent positions at Adira Finance
                                             Other Public Companies
                                             Does not hold concurrent positions in other public companies
                                             Other Institutions
                                             1. Vice President for Women and Children Affairs of the Indonesian Advocates Congress (2014-present)
                                             2. Commissioner of PT Indesso Promatama (2021-present)
                                             3. Commissioner of PT DISA (2011-present)

          Education or Training to Improve   1. Resource person for Legal Due Diligence Continuing Education - West Java Regional Leadership Council
          Competency 2024                    and Indonesian Advocates Congress
                                             2. Talkshow Speaker Together Against Violence - Women’s Advocacy-Congress of Advocates Indonesia

          Certification                      1.   Certificate Indonesian Lawyer
                                             2.   Certified Legal Auditor
                                             3.   Certified Liquidator Indonesia
                                             4.   Certified Risk Associate

          Affiliate Relationship             Does not have affiliation with members of the Board of Commissioners, members of the Board of Directors,
                                             and controlling shareholders

          Domicile                           Bogor

          Number of ADMF Share Ownership     0 shares

          Term of Office                     July 29, 2021-present




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                                               Performance   Opening    Management    Corporate    Management      Corporate    Environmental    Supporting
                                                Highlights                Report       Profile      Discussion    Governance      and Social        Data
                                                                                                   and Analysis                 Responsibility




BOARD OF DIRECTORS’ PROFILE




                                                                                         I Dewa Made Susila
                                                                                         President Director


Nationality                        Indonesia

Age/Gender                         54 years old/Male

Educational Background             1.   Chartered Financial Analyst (CFA)-Association Investment Management and Research (2003)
                                   2.   Faculty of Economics, Master of Management-PPM College of Management (1998)
                                   3.   Bachelor of Agribusiness-Bogor Agricultural Institute (1993)

Position History

Legal Basis of Appointment         Appointed as President Director for the first time based on the resolution of the Annual GMS on March 30,
                                   2022, and served effectively on July 1, 2022. Reappointed as President Director based on the resolution of the
                                   Annual GMS dated March 27, 2024.

Work Experience                    1.  Commissioner of PT Home Credit Indonesia (2023-present)
                                   2.  President Director of the Company (2022-present)
                                   3.  Executive Board of the Indonesian Finance Company Association (2022-2027)
                                   4.  Director of Business Strategy & Transformation of the Company (2017-2022)
                                   5.  Compliance Director and Corporate Secretary of the Company (2011-2017)
                                   6.  Finance Director of the Company (2010-2022)
                                   7.  Head of Investor Relations & Subsidiary Support Division of PT Bank Danamon Indonesia Tbk (2004-2010)
                                   8.  Deputy Head of Corporate Affairs Division of PT Bank Danamon Indonesia Tbk (2001-2003)
                                   9.  Senior Investment Officer at the Asset Management Investment Unit of the National Banking
                                       Restructuring Agency (IBRA) (1999-2001)
                                   10. Manager of Financial Institution Rating Division & Various Senior Positions of PT Pemeringkat Efek
                                       Indonesia (1995-1999)

Concurrent Position                Adira Finance
                                   Does not hold concurrent positions at Adira Finance
                                   Other Public Companies
                                   Does not hold concurrent positions in other public companies
                                   Other Institutions
                                   Commissioner of PT Home Credit Indonesia (2023-present)

Education or Training to Improve   Education and training in 2024 are presented separately in the Management Education and Training section
Competency 2024                    of this Annual Report.

Certification                      Financing Expert Certification (Indonesian Financing Professional Certification Institute)

Affiliate Relationship             Does not have affiliation with members of the Board of Commissioners, members of the Board of Directors,
                                   and controlling shareholders

Domicile                           Jakarta

Number of ADMF Share Ownership     0 shares

Term of Office                     - July 1, 2022 until the closing of the Annual GMS for the 2023 financial year (First Term)
                                   - March 27, 2024 until the closing of the Annual GMS for the 2026 financial year (Second Term)




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Page 94
                                                                                                    Swandajani Gunadi
                                                                                                    Director


          Nationality                        Indonesia

          Age/Gender                         52 years old/Female

          Educational Background             Bachelor of Agronomy-Bogor Agricultural Institute (1995)

          Position History

          Legal Basis of Appointment         Appointed as Director for the first time based on the resolution of the Annual GMS on May 17, 2013. Latest
                                             appointment as Director of the Company based on the resolution of the Annual GMS dated March 27, 2024.

          Work Experience                    1.  Director of Human Resources, CREM and Marketing of the Company (2017-present)
                                             2.  Director of Human Resources of the Company (2013-2017)
                                             3.  Deputy Director of Human Resources and General Affairs of the Company (2010-2013)
                                             4.  Head of Human Resources and General Affairs Division (2003-2010)
                                             5.  Head of Remuneration and Human Resources Development Department of the Company (2002-2003)
                                             6.  Remuneration Senior Analyst PT Sumalindo Lestari Jaya Tbk (Group of PT Astra International Tbk) (2000-
                                                 2002)
                                             7. HR Corporate Manager Orang Tua Group (2000)
                                             8. Remuneration Senior Analyst PT Astra International Tbk-Automotive Division (1997-2000)
                                             9. Personal Administration Section Head PT Astra International Tbk- Automotive Division (1996-1997)
                                             10. People Development & Management Officer PT Astra International Tbk- Automotive Division (1996)
                                             11. Management Trainee PT Astra International Tbk- Automotive Division (1995-1996)

          Concurrent Position                Adira Finance
                                             Does not hold concurrent positions at Adira Finance
                                             Other Public Companies
                                             Does not hold concurrent positions in other public companies
                                             Other Institutions
                                             Does not hold concurrent positions in other companies

          Education or Training to Improve   Education and training in 2024 are presented separately in the Management Education and Training section
          Competency 2024                    of this Annual Report.

          Certification                      Financing Expert Certification (Indonesian Financing Professional Certification Institute)

          Affiliate Relationship             Does not have affiliation with members of the Board of Commissioners, members of the Board of Directors,
                                             and controlling shareholders

          Domicile                           Jakarta

          Number of ADMF Share Ownership     0 shares

          Term of Office                     - March 13, 2013 until the closing of the Annual GMS for the 2014 financial year (First Term)
                                             - May 21, 2015 until the closing of the Annual GMS for the 2017 financial year (Second Term)
                                             - April 20, 2018 until the closing of the Annual GMS for the 2020 financial year (Third Term)
                                             - June 30, 2021 until the closing of the Annual GMS for the 2023 financial year (Fourth Term)
                                             - March 27, 2024 until the closing of the Annual GMS for the 2026 financial year (Fifth Term)




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                                               Performance   Opening     Management     Corporate   Management      Corporate   Environmental    Supporting
                                                Highlights                 Report        Profile     Discussion    Governance     and Social        Data
                                                                                                    and Analysis                Responsibility




                                                                                            Niko Kurniawan Bonggowarsito
                                                                                            Director


Nationality                        Indonesia

Age/Gender                         53 years old/Male

Educational Background             Bachelor of Business/Management-Indonesian Business Institute (1994)

Position History

Legal Basis of Appointment         Appointed as Director for the first time based on the resolution of the Annual GMS on April 20, 2018, and
                                   served effectively on June 5, 2018. Latest appointment as Director of the Company based on the resolution of
                                   the Annual GMS dated March 27, 2024.

Work Experience                    1. President Commissioner of PT Mandala Multifinance Tbk (2024-present)
                                   2. Director of Finance of the Company (2022-2024)
                                   3. Director of Sales, Service & Distribution of the Company (2018-present)
                                   4. Deputy Director of Sales, Service & Distribution of the Company (2017-2018)
                                   5. Deputy Director of Retail Car Financing of the Company (2010-2017)
                                   6. Head of Retail Car Financing of the Company (2008-2010)
                                   7. Regional Head of East Java of the Company (2004-2005)
                                   8. Head of Suzuki & Used Motorcycle Financingof the Company (2003-2008)
                                   9. President Director at PT Mandiri Pakar Sakti (2001-2002)
                                   10. Sales Manager at PT Sinar Galesong Pratama (1996-2001)
                                   11. Area Supervisor for Eastern Indonesia at PT Indomobil Suzuki International (1993-1996)
                                   12. Product Officer at PT Bank Umum Nasional (1992-1993)

Concurrent Position                Adira Finance
                                   Does not hold concurrent positions at Adira Finance
                                   Other Public Companies
                                   President Commissioner of PT Mandala Multifinance Tbk (2024-present)
                                   Other Institutions
                                   Does not hold concurrent positions in other companies

Education or Training to Improve   Education and training in 2024 are presented separately in the Management Education and Training section
Competency 2024                    of this Annual Report.

Certification                      1.   Financing Expert Certification (Indonesian Financing Professional Certification Institute)
                                   2.   US Certified Marketing Manager (CMM) (American Certification Institute)

Affiliate Relationship             Does not have affiliation with members of the Board of Commissioners, members of the Board of Directors,
                                   and controlling shareholders

Domicile                           Jakarta

Number of ADMF Share Ownership     0 shares

Term of Office                     - June 5, 2018 until the closing of the Annual GMS for the 2020 financial year (First Term)
                                   - June 30, 2021 until the closing of the Annual GMS for the 2023 financial year (Second Term)
                                   - March 27, 2024 until the closing of the Annual GMS for the 2026 financial year (Third Term)




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                                                                                                    Harry Latif
                                                                                                    Director


          Nationality                        Indonesia

          Age/Gender                         53 years old/Male

          Educational Background             Bachelor of Economics - Atma Jaya University (1995)

          Position History

          Legal Basis of Appointment         Appointed as Director of the Company for the firs time based on the resolution of the Annual GMS on March
                                             31, 2020, and served effectively on August 25, 2020. Latest appointment as Directors of the Company based on
                                             the resolution of the Annual GMS dated March 27, 2024.

          Work Experience                    1.   Director of Business & Portfolio of the Company (2020-present)
                                             2.   Deputy Director 2 W/4 W Sales Financing and Portfolio Sales of the Company (2015-2020)
                                             3.   President Director of Honda Car Dealer, PT Istana Mitra Sendani (2012-2015)
                                             4.   Deputy Director of PT Kirana Megatara Tbk (2011-2012)
                                             5.   General Manager of the Honda Motorcycle Division & Area Sales Manager of the Company’s Honda
                                                  Motorcycle Division (2006-2011)
                                             6.    General Manager Sales & Marketing of PT Viar Motor Indonesia (Atpm Viar) and PT Kencana Laju Mandiri
                                                  (Viar retail dealer) (2005-2006)
                                             7.   Part Sales Manager, Area Sales Supervisor and Marketing Research Supervisor of PT Astra Honda Motor
                                                  (1996-2005)

          Concurrent Position                Adira Finance
                                             Does not hold concurrent positions at Adira Finance
                                             Other Public Companies
                                             Does not hold concurrent positions in other public companies
                                             Other Institutions
                                             Does not hold concurrent positions in other companies

          Education or Training to Improve   Education and training in 2024 are presented separately in the Management Education and Training section
          Competency 2024                    of this Annual Report.

          Certification                      Financing Expert Certification, PT Indonesian Financing Professional Certification

          Affiliate Relationship             Does not have affiliation with members of the Board of Commissioners, members of the Board of Directors,
                                             and controlling shareholders

          Domicile                           Jakarta

          Number of ADMF Share Ownership     0 shares

          Term of Office                     - August 25, 2020 until the closing of the Annual GMS for the 2020 financial year (First Term)
                                             - June 30, 2021 until the closing of the Annual GMS for the 2023 financial year (Second Term)
                                             - March 27, 2024 until the closing of the Annual GMS for the 2026 financial year (Third Term)




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                                               Performance   Opening    Management    Corporate    Management      Corporate    Environmental    Supporting
                                                Highlights                Report       Profile      Discussion    Governance      and Social        Data
                                                                                                   and Analysis                 Responsibility




                                                                                          Denny Riza Farib
                                                                                          Director


Nationality                        Indonesia

Age/Gender                         52 years old/Male

Educational Background             Bachelor of Mathematics – Padjadjaran University (1996)

Position History

Legal Basis of Appointment         Appointed as Director for the first time based on the resolution of the Annual GMS on April 4, 2023, and
                                   served effectively since October 10, 2023. Reappointed as Director of the Company based on the resolution
                                   of the Annual GMS dated March 27, 2024.

Work Experience                    1. Director of Collection & Legal of the Company (2024-present)
                                   2. Director of Credit, Collection & Legal of the Company (2023-2024)
                                   3. Head of Credit, Collection & Legal of the Company (2022-2023)
                                   4. Head of Credit & Collection of the Company (2017-2022)
                                   5. Head of Credit Retail of the Company (2013-2017)
                                   6. Head of Credit 2W Division of the Company (2011-2013)
                                   7. Head of Credit Deputy Division of the Company (2009-2011)
                                   8. Head of Credit Operations MCY Department of the Company (2006-2009)
                                   9. Head of Fleet Commercial Finance Account Management at PT Astra Sedaya Finance (2005-2006)
                                   10. Head of Fleet Account Quality at PT Astra Sedaya Finance (2000-2005)
                                   11. Head of Account Acquisition at PT Astra Sedaya Finance (1998-2000)
                                   12. Management Trainee at PT Astra Sedaya Finance (1996-1998)

Concurrent Position                Adira Finance
                                   Does not hold concurrent positions at Adira Finance
                                   Other Public Companies
                                   Does not hold concurrent positions in other public companies
                                   Other Institutions
                                   Does not hold concurrent positions in other companies

Education or Training to Improve   Education and training in 2024 are presented separately in the Management Education and Training
Competency 2024                    section of this Annual Report.

Certification                      Financing Expert Certification (Indonesian Financing Professional Certification Institute)

Affiliate Relationship             Does not have affiliation with members of the Board of Commissioners, members of the Board of
                                   Directors, and controlling shareholders

Domicile                           Jakarta

Number of ADMF Share Ownership     0 shares

Term of Office                     - October 10, 2023 until the closing of the Annual GMS for the 2023 financial year (First Term)
                                   - March 27, 2024 until the closing of the Annual GMS for the 2026 financial year (Second Term)




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                                                                                                     Sigit Hendra Gunawan
                                                                                                     Director


          Nationality                        Indonesia

          Age/Gender                         56 years old/Male

          Educational Background             Bachelor of Industrial Engineering-Trisakti University (1993)

          Position History

          Legal Basis of Appointment         Appointed as Director of the Company based on the resolution of the Annual GMS dated March 27, 2024 and
                                             served effectively since July 3, 2024.

          Work Experience                    1.   Director of Risk Management of the Company (2024-present)
                                             2.   Deputy Director-Chief of Risk of the Company (2023-2024)
                                             3.   Director of PT BFI Finance Tbk (2015-2023)
                                             4.   Deputy Director Head of Credit & Collection of the Company (2011-2015)
                                             5.   Credit Division Head of the Company (2006-2011)
                                             6.   Deputy Credit Division Head of the Company (2005 – 2006)
                                             7.   Collection Department Head & Credit Fleet Department Head of Astra Credit Companies (2004 – 2005)
                                             8.   Collection Department Head at Astra Credit Companies (2002-2004)
                                             9.   Management Trainee up to Section Head Credit Analyst Commercial & HE at Astra Credit Companies
                                                  (1993-2002)

          Concurrent Position                Adira Finance
                                             Does not hold concurrent positions at Adira Finance
                                             Other Public Companies
                                             Does not hold concurrent positions in other public companies
                                             Other Institutions
                                             Does not hold concurrent positions in other companies

          Education or Training to Improve   Education and training in 2024 are presented separately in the Management Education and Training section
          Competency 2024                    of this Annual Report.

          Certification                      Financing Expert Certification (Indonesian Financing Professional Certification Institute)

          Affiliate Relationship             Does not have affiliation with members of the Board of Commissioners, members of the Board of Directors,
                                             and controlling shareholders

          Domicile                           South Tangerang

          Number of ADMF Share Ownership     0 shares

          Term of Office                     July 3, 2024 until the closing of the Annual GMS for the 2026 financial year.




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                                               Performance   Opening    Management     Corporate    Management      Corporate   Environmental    Supporting
                                                Highlights                Report        Profile      Discussion    Governance     and Social        Data
                                                                                                    and Analysis                Responsibility




                                                                                           Sylvanus Gani Kukuh Mendrofa
                                                                                           Director


Nationality                        Indonesia

Age/Gender                         48 years old/Male

Educational Background             1.   Master of Management - Australian National University (2015)
                                   2.   Bachelor of Economics in Accounting - University of Indonesia (1998)

Position History

Legal Basis of Appointment         Appointed as Director of the Company based on the resolution of the Annual GMS dated March 27, 2024 and
                                   served effectively since July 3, 2024.

Work Experience                    1. Director of Finance of the Company (2024-present)
                                   2. Deputy Director, Chief Financial Officer of the Company (2022-2024)
                                   3. Deputy Director Head of Corporate Planning & Procurement of the Company (2017-2022)
                                   4. Deputy Director Head of Strategy Transformationof the Company (2017-2022)
                                   5. Deputy Director, Head of Financial Planning & Projects of the Company (2015-2017)
                                   6. General Manager Head of Financial Planning & Projects of the Company (2013)
                                   7. General Manager Financial Planning & Project Division Head of the Company (2011-2013)
                                   8. General Manager Budget Division Head of the Company (2007-2011)
                                   9. Vice President Network Finance of PT Natrindo Telephone Selular (2005-2007)
                                   10. Senior Vice President (General Manager) Finance of PT First Media Tbk (2003-2005)
                                   11. Manager Financial Planning & Analysis of PT First Media Tbk (2001-2002)
                                   12. Assistant Manager Financial Planning Analysis of PT First Media Tbk (2000)
                                   13. Associate Consultant at PT Pricewaterhouse Financial Advisory Services (PwC FAS) (1998-2000)

Concurrent Position                Adira Finance
                                   Does not hold concurrent positions at Adira Finance
                                   Other Public Companies
                                   Does not hold concurrent positions in other public companies
                                   Other Institutions
                                   Does not hold concurrent positions in other companies

Education or Training to Improve   Education and training in 2024 are presented separately in the Management Education and Training section
Competency 2024                    of this Annual Report.

Certification                      Financing Expert Certification (Indonesian Financing Professional Certification Institute)

Affiliate Relationship             Does not have affiliation with members of the Board of Commissioners, members of the Board of Directors,
                                   and controlling shareholders

Domicile                           Jakarta

Number of ADMF Share Ownership     0 shares

Term of Office                     July 3, 2024 until the closing of the Annual GMS for 2026 financial year.




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                                                                                                     Takanori Mizuno
                                                                                                     Director


          Nationality                        Japan

          Age/Gender                         48 Years old/Male

          Educational Background             Bachelor of Laws-Kyoto University (2000)

          Position History

          Legal Basis of Appointment         Appointed as Director of the Company based on the resolution of the Annual GMS dated March 27, 2024 and
                                             served effectively since July 3, 2024.

          Work Experience                    1. Commissioner of PT Mandala Multifinance Tbk (2024-present)
                                             2. Director of Business Alliance Strategy of PT Adira Dinamika Multi Finance Tbk (2024-present)
                                             3. Managing Director MUFG Bank, Ltd - MUFG Global Commercial Banking Planning Division (2018-2024)
                                             4. Director MUFG Bank, Ltd - MUFG Corporate Banking Division 3 Osaka (2015-2018)
                                             5. Vice President MUFG Bank, Ltd - Jakarta Branch (2011-2014)
                                             6. Vice President MUFG Bank, Ltd - MUFG Corporate Banking Division 6 (2006-2011)
                                             7. Associate MUFG Bank, Ltd - Higashi-Osaka Branch (2002-2006
                                             8. Associate MUFG Bank, Ltd - Kyoto Branch (2000-2002)

          Concurrent Position                Adira Finance
                                             Does not hold concurrent positions at Adira Finance
                                             Other Public Companies
                                             Commissioner of PT Mandala Multifinance Tbk (2024-present)
                                             Other Institutions
                                             Does not hold concurrent positions in other companies

          Education or Training to Improve   Education and training in 2024 are presented separately in the Management Education and Training section
          Competency 2024                    of this Annual Report.

          Certification                      Financing Expert Certification (Indonesian Financing Professional Certification Institute)

          Affiliate Relationship             Does not have affiliation with members of the Board of Commissioners, members of the Board of Directors,
                                             and controlling shareholders

          Domicile                           Jakarta

          Number of ADMF Share Ownership     0 shares

          Term of Office                     July 3, 2024 until the closing of the Annual GMS for the 2026 financial year.




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                                               Performance   Opening     Management    Corporate    Management       Corporate   Environmental    Supporting
                                                Highlights                 Report       Profile      Discussion     Governance     and Social        Data
                                                                                                    and Analysis                 Responsibility




PROFIL DEWAN
PENGAWAS SYARIAH




                                                                                          Prof. Dr. H. Fathurrahman Djamil, MA
                                                                                          Chairman of the Sharia Supervisory Board


Nationality                        Indonesia

Age/Gender                         64 years old/Male

Educational Background             1.   Doctorate in Islamic Legal Theory-UIN Syarif Hidayatullah, Jakarta (1994)
                                   2.   Master in Sharia-UIN Syarif Hidayatullah, Jakarta (1987)
                                   3.   Bachelor in Sharia-UIN Syarif Hidayatullah, Jakarta (1982)

Position History

Legal Basis of Appointment         Appointed as Chairman of the Company’s Sharia Supervisory Board for the first time based on the resolution
                                   of the Extraordinary GMS on September4, 2012. Latest appointment as Chairman of the Company’s Sharia
                                   Supervisory Board is based on the resolution of the Annual GMS dated March 27, 2024.

Work Experience                    1. Deputy Chairman of the Daily Executive Board (BPH) of the National Sharia Council – Indonesian Ulema
                                      Council (DSN-MUI) period (2015-2020)
                                   2. Chairman of the Sharia Supervisory Board of the Company (2012-present)
                                   3. Chairman of the Sharia Supervisory Board BCA Syariah (2010-present)
                                   4. Chairman of the Sharia Supervisory Board of PT Sun Life Financial Indonesia (2010-present)
                                   5. Chairman of the Sharia Supervisory Board of PT AIA Financial Syariah (2009-present)
                                   6. Member of the Sharia Supervisory Board of PT Bank CIMB Niaga Tbk (2008-present)
                                   7. Professor at Syarif Hidayatullah State Islamic University Jakarta (1999-present)
                                   8. Lecturer at Muhammadiyah University Jakarta (1985-present)
                                   9. Lecturer at Syarif Hidayatullah State Islamic University Jakarta (1982-present)

Concurrent Position                Adira Finance
                                   Does not hold concurrent positions at Adira Finance
                                   Other Public Companies
                                   Member of the Sharia Supervisory Board of PT Bank CIMB Niaga Tbk (2008-present)
                                   Other Institutions
                                   1. Chairman of the Sharia Supervisory Board BCA Syariah (2010-present)
                                   2. Chairman of the Sharia Supervisory Board of PT Sun Life Financial Indonesia (2010-present)
                                   3. Chairman of the Sharia Supervisory Board of PT AIA Financial Syariah (2009-present)
                                   4. Professor at Syarif Hidayatullah State Islamic University Jakarta (1999-present)
                                   5. Lecturer at Muhammadiyah University Jakarta (1985-present)
                                   6. Lecturer at Syarif Hidayatullah State Islamic University, Jakarta (1982-present)

Education or Training to Improve   1. Workshop on Pre Ijtima’ Sanawi (AnnualMeeting) DPS in 2024 - DSN-MUI
Competency 2024                    2. Deepening of SNI ISO 37001: 2016 (ISO SMAP) - Deloitte

Certification                      Licensed as a Capital Market Sharia Expert through Decree of the Board of Commissioners of the Financial
                                   Services Authority No.KEP-10/PM.223/PJ-ASPM/2021

Affiliate Relationship             Does not have affiliation with members of the Board of Commissioners, members of the Board of Directors,
                                   and controlling shareholders

Domicile                           Jakarta

Number of ADMF Share Ownership     0 shares

Term of Office                     - September 4, 2012 until the closing of the Annual GMS for the 2014 financial year (First Term)
                                   - May 21, 2015 until the closing of the Annual GMS for the 2017 financial year (Second Term)
                                   - April 20, 2018 until the closing of the Annual GMS for the 2020 financial year (Third Term)
                                   - June 30, 2021 until the closing of the Annual GMS for the 2023 financial year (Fourth Term)
                                   - March 27, 2024 until the closing of the Annual GMS for the 2026 financial year (Fifth Term).




                                                                               2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 99
Page 102
                                                                                                          Prof. Dr. KH. Noor Achmad, MA
                                                                                                          Member of the Sharia Supervisory Board


          Nationality                        Indonesia

          Age/Gender                         67 years old/Male

          Educational Background             1.   Professor in the Field of Islamic Law – Wahid Hasyim University, Semarang
                                             2.   Doctorate in Philosophical Aqidah – Sunan Kalijaga State Islamic University, Yogyakarta (2006)
                                             3.   Master of Religion – Sunan Kalijaga State Islamic Institute, Yogyakarta (1998)
                                             4.   Bachelor of Sharia – Walisongo State Islamic Institute, Semarang (1989)

          Position History

          Legal Basis of Appointment         Appointed as Member of the Company’s Sharia Supervisory Board for the first time based on the resolution of the
                                             Extraordinary GMS on September 4, 2012. Latest appointment as member of Sharia Supervisory Board of the Company
                                             based on the resolution of the Annual GMS dated March 27, 2024.

          Work Experience                    1.  General Chairman of the Nadzir Bondo Foundation, Semarang Grand Mosque (2015 - present)
                                             2.  General Secretary of the Advisory Council of the Central Indonesian Ulema Council (2015-present)
                                             3.  Member of the Daily Executive Supervisory Body (BPH) for Capital Markets, National Sharia Council - Indonesian
                                                 Ulema Council (DSN-MUI) (2015-2020)
                                             4. Chairman of the Central Java Qur’an Tilawatil Development Institute (2015-2023)
                                             5. General Chairperson of the Central Java Grand Mosque Management Board (2014-present)
                                             6. Member of the House of Representatives of the Republic of Indonesia Commission X (2014-2019)
                                             7. Member of the Sharia Supervisory Board of the Company (2012-present)
                                             8. General Chairman of the Wahid Hasyim Foundation Semarang (2010-present)
                                             9. Lecturer in Postgraduate and Doctoral Programs at Wahid Hasyim University Semarang (2010-present)
                                             10. Chairman of the Indonesian Waqf Board, Central Java (2010-present)
                                             11. Chairman of the Central Asmaul Husna Khidmah Council (2010-present)
                                             12. General Chairman of the Indonesian Nahdlatul Ulama Higher Education Association (2010-2015)
                                             13. Deputy Secretary General of the Central Indonesian Ulema Council (2010-2015)
                                             14. Deputy Chairman of the Association of Indonesian Private Universities, Central Java (2010-2015)
                                             15. Chairman of the Association of Chancellors and Nahdlatul Ulama Universities throughout Indonesia (2008-2013)
                                             16. General Chairman of the NUPBNU Higher Education Development Institute (2008-2015)
                                             17. Deputy Chairman of the Association of Indonesian Private Universities, Central Java (2005-2014)
                                             18. Chancellor of Wahid Hasyim University, Semarang (2000-2015)
                                             19. Lecturer at Walisongo State Islamic Institute, Semarang (1983-2001)
                                             20. Member of the Central Java Regional People’s Representative Council (1997-1999, 1999-2004, and 2004-2009)

          Concurrent Position                Adira Finance
                                             Does not hold concurrent positions at Adira Finance
                                             Other Public Companies
                                             Does not hold concurrent positions in other public companies
                                             Institusi Lainnya
                                             1. General Chairman of the Nadzir Bondo Foundation, Semarang Grand Mosque (2015 - present)
                                             2. General Secretary of the Advisory Council of the Central Indonesian Ulema Council (2015-present)
                                             3. General Chairman of the Central Java Grand Mosque Management Board (2014-present)
                                             4. Member of the Company’s Sharia Supervisory Board (2012-present)
                                             5. General Chair of the Wahid Hasyim Foundation Semarang (2010-present)
                                             6. Lecturer in Postgraduate and Doctoral Programs at Wahid Hasyim University Semarang (2010-present)
                                             7. Chairman of the Indonesian Waqf Board, Central Java (2010-present)
                                             8. Chairman of the Central Asmaul Husna Khidmah Council (2010-present)

          Education or Training to Improve   1.   15th Borneo Islamic International Conference (KAIB XV), POTENTIAL OF BORNEO ZAKAT COOPERATION (Triangular
          Competency 2024                         Co-Operation: Indonesia, Brunei Darussalam and Malaysia)
                                             2.   WZWF Annual Meeting and Conference, with the theme “The Pivotal Role of BAZNAS and LAZ in Fostering
                                                  Community Welfare in Indonesia”: WZWF
                                             3.   The Zakat, Tax, and Customs Authority (ZATCA) Conference 2024 with the theme “Zakat Across Border: Comparative
                                                  Perspective on Practices_ZATCA”: Riyadh
                                             4.   Seminar of the Islamic Students Association of Cairo, with the theme “Prospects for Egyptian graduates in the
                                                  Golden Indonesia Year”: Cairo
                                             5.   Annual Meeting of MUZAKARAH ZAKAT NUSANTARA (MZN) 2024 with the theme “Asnaf Fii Sabilillah in Meeting the
                                                  Needs of the Ummah Today: Its Limitation and Flexibility”: Malaysia
                                             6.   Annual Meeting of YAPEIM Regional Forum 2024 with the theme “Strengthening Civil Economy Through Regional
                                                  Synergy”: Malaysia

          Certification                      Licensed as a Capital Market Sharia Expert through Decree of the Board of Commissioners of the Financial Services
                                             Authority KEP-02/PM.223/PJ-ASPM/2022.

          Affiliate Relationship             Does not have affiliation with members of the Board of Commissioners, members of the Board of Directors, and
                                             controlling shareholders

          Domicile                           Semarang

          Number of ADMF Share Ownership     0 shares

          Term of Office                     - September 4, 2012 until the closing of the Annual GMS for the 2014 financial year (First Term)
                                             - May 21, 2015 until the closing of the Annual GMS for the 2017 financial year (Second Term)
                                             - April 20, 2018 until the closing of the Annual GMS for the 2020 financial year (Third Term)
                                             - June 30, 2021 until the closing of the Annual GMS for the 2023 financial year (Fourth Term)
                                             - March 27, 2024 until the closing of the Annual GMS for the 2026 financial year (Fifth Term).


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                                               Performance    Opening     Management     Corporate    Management      Corporate   Environmental    Supporting
                                                Highlights                  Report        Profile      Discussion    Governance     and Social        Data
                                                                                                      and Analysis                Responsibility




                                                                                             Dr. Rini Fatma Kartika, M.H.
                                                                                             Member of the Sharia Supervisory Board

Nationality                        Indonesia

Age/Gender                         53 years old/Female

Educational Background             1.   Doctorate – Syarif Hidayatullah State Islamic University, Jakarta (2021)
                                   2.   Master of Islamic Law – Muhammadiyah University, Jakarta (2004)
                                   3.   Bachelor of Sharia – Syarif Hidayatullah State Islamic Institute, Jakarta (1994)

Position History

Legal Basis of Appointment         Appointed as Member of the Company’s Sharia Supervisory Board for the first time based on the resolution
                                   of the Annual GMS on October 15, 2021, and served effectively on September 14, 2021. Latest appointment
                                   as member of Sharia Supervisory Board of the Company based on the resolution of the Annual GMS dated
                                   March 27, 2024.

Work Experience                    1. Deputy Chancellor 3 Muhammadiyah University, Jakarta (2021-present)
                                   2. Member of the Sharia Supervisory Board of the Company (2021-present)
                                   3. Daily Implementation Body of the National Sharia Council, Indonesian Ulema Council (DSN-MUI)
                                      (2020-present)
                                   4. Dean of the Faculty of Islamic Religion, Muhammadiyah University, Jakarta (2012-2020)
                                   5. Member of the Sharia Supervisory Board of PT Sun Life Financial Indonesia (2017-present)
                                   6. Lecturer at the Faculty of Islamic Religion, Muhammadiyah University, Jakarta (1995-present)

Concurrent Position                Adira Finance
                                   Does not hold concurrent positions at Adira Finance
                                   Perusahaan Terbuka lain
                                   Does not hold concurrent positions in other public companies
                                   Institusi Lainnya
                                   1. Deputy Chancellor 3 Muhammadiyah University, Jakarta (2021-present)
                                   2. Member of the Company’s Sharia Supervisory Board (2021-present)
                                   3. Daily Implementation Body of the National Sharia Council, Indonesian Ulema Council (DSN-MUI)
                                       (2020-present)
                                   4. Member of the Sharia Supervisory Board of PT Sun Life Financial Indonesia (2017-present)
                                   5. Lecturer at the Faculty of Islamic Religion, Muhammadiyah University, Jakarta (1995-present)

Education or Training to Improve   1. Pre Ijtima’ Sanawi and Ijtima’ Sanawi (Annual Meeting) - DSN-MUI and OJK
Competency 2024                    2. International Seminar on The Fed’s Interest and Enhancing Market Share through Technologies
                                   Transformation - Indonesian Finance Companies Association

Certification                      Certification from BNSP (National Professional Certification Agency) as a Sharia Supervisor

Affiliate Relationship             Does not have affiliation with members of the Board of Commissioners, members of the Board of Directors,
                                   and controlling shareholders

Domicile                           Jakarta

Number of ADMF Share Ownership     0 shares

Term of Office                     - September 14, 2021 until the closing of the Annual GMS for the 2023 financial year (First Term)
                                   - March 27, 2024 until the closing of the Annual GMS for the 2026 financial year (Second Term)




                                                                                 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 101
Page 104
         SENIOR OFFICERS PROFILE




                                                                                  Andy Sutanto
                                                                                  Deputy Director – Head of Retail MCY
                                                                                  Business & Head Of Non-Auto Business
                                                                                  Indonesian Citizen, 55 years old

            Appointed as Deputy Director – Head of Retail Motorcycle Financing in the Company since 2011 and Deputy Director
            – Head Of Non-Auto Business since 2024. Prior to starting his career in the Company as Area Marketing Manager in 1997, he
            worked as an Account Officer at PT Bank Bali Tbk.

            He earned his Bachelor of Economics degree from Atma Jaya University in 1995




                                                                                  Manuel D. Irwanputera
                                                                                  Deputy Director – Head of Digital Busines
                                                                                  Indonesian Citizen, 49 years old



            Appointed as Deputy Director – Head of Digital Center of Excellence in the Company since 2018. Prior to joining the Company,
            he served as Chief Executive Officer at PT KerjaKu Inti Sejahtera and as Chief Operating Officer at PT Kreatif Media Karya.

            He earned his Bachelor of Electrical Engineering degree from Atma Jaya University in 1997.




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                                          Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                          and Analysis                Responsibility




                                                                        Pramono Pranoto
                                                                        Deputy Director – Head of Risk Management
                                                                        Indonesian Citizen, 46 years old



Appointed as Deputy Director – Head of Risk Management in the Company since 2023. Prior to joining the Company, he served
as a senior consultant at SPSS Indonesia and Acorn Marketing Consultant.

He earned his Master of Industrial Management & Master of Advanced Statistics from Katholieke Universiteit Leuven, Belgium
in 2003.




                                                                        Bohan Kesuma
                                                                        Deputy Director – Head of Strategy
                                                                        Transformation
                                                                        Indonesian Citizen, 50 years old

Appointed as Deputy Director – Head of Strategy Transformation in the Company since 2023. Prior to joining the Company, he
served as Director at Deloitte, Transformation Division Head at PT Bank KB Bukopin Tbk, Associate Director in EY to PwC. He
started his career as Assistant Manager at Astra Credit Companies in 1997.

He earned his Master of Business Administration from Melbourne Business School in 2002.




                                                                        Anis Radianis
                                                                        Deputy Director – Head of IT
                                                                        Indonesian Citizen, 51 years old



Appointed as Deputy Director – Head of IT in the Company since 2023. Prior to joining the Company, he served as Director at
Pefindo Credit Bureau, Founder and Chief Executive Officer at Fineoz.

He earned his Doctor of Business Administration degree from Ecole des Ponts Business School in 2018.




                                                                      2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 103
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                       Dani Renhard Hutabarat                                               Taufik
                       Head of Business Retention                               Head of Regional Business



             Indonesian citizen, 46 years old. Prior to joining the   Indonesian citizen, 44 years old. Prior to joining the
             Company, he served as Head of Retention Strategy         Company, he worked as a Marketing Executive at Radio
             and Channel at PT BFI Finance Indonesia. Earned          Sonora. Earned his Master’s degree in Management
             his Bachelor’s degree in Economics from Universitas      from Islamic University of North Sumatera.
             Semarang and a Bachelor’s degree in Communications
             from Mercubuana University in 2020.




                        Adhika Baluh Sempana                                           Wenbi Margo
                          Head of Regional SSD                                  Head of Corporate Finance



             Indonesian citizen, 46 years old. Prior to joining the   Indonesian citizen, 39 years old. Prior to joining the
             Company, he served as Branch Manager for Loans at        Company, he served as Head of Finance Business
             HSBC, Hongkong and Shanghai Bank Corporation.            Partner Retail, SME and Network at Commonwealth
             Earned his Bachelor’s degree in Financial Management     Bank Indonesia. Earned his Bachelor’s degree in
             Economics from Trisakti University.                      Economics from Atma Jaya Catholic University of
                                                                      Indonesia.




                            Sigit Rezhatama                                            Fathul Abidin
                  Head of Regional Business – Pasima                            Head of Regional Business



             Indonesian citizen, 33 years old. Prior to joining the   Indonesian citizen, 49 years old. Prior to joining the
             Company, he served as Branch Manager at Olympindo        Company, he worked as a salesman at PT Sun Star
             Finance. Earned his Bachelor’s degree in Social and      Motor. Earned his Bachelor’s degree in Industrial
             Political Sciences, majoring in Public Administration    Engineering from National Institute of Technology
             from Padjajaran University..                             Malang.




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                                                                                         and Analysis                Responsibility




                  Ronny Susilo                                                      A Melati Cahaya Cinta
           Head of Regional Business                                         Head of Business Alliance Strategy



Indonesian citizen, 51 years old. Prior to joining the                Indonesian citizen, 42 years old. Prior to joining the
Company, he worked as an administrative staff at PT                   Company, she served as Director, Head of Corporate
Duta Niaga Khatulistiwa. Earned his Bachelor’s degree                 and Investment Banking Department at MUFG Bank
in Accounting from Indonesia Institute of Economic                    Ltd, Jakarta Branch. Earned her Bachelor’s degree
Science Jakarta                                                       in Accounting from Atma Jaya Catholic University of
                                                                      Indonesia.




                Anton Chandra                                                                Ivan Adlin
            Head of E-Bike Business                                                 Head of Regional Credit



Indonesian citizen, 51 years old. Prior to joining the                Indonesian citizen, 37 years old. Earned his Bachelor’s
Company, he served as Regional Business Head at PT                    degree in Political Science from Sriwijaya University
Adira Quantum Multifinance. Earned his Bachelor’s
degree in Accounting from Trisakti University.




                                                                                          Inge Sugianti
               Andhika Suwardi
                                                                         Head of SSD Business Requirement and
            Head of Regional Credit
                                                                                     Development


Indonesian citizen, 39 years old. Prior to joining the                Indonesian citizen, 50 years old. Prior to joining the
Company, he worked as an IT staff at the Provincial                   Company, she served as Operations Manager at Astra
Education Office of North Sumatra. Earned his                         Credit Companies. Earned her Bachelor’s degree
Bachelor’s degree in Economics from Muhammadiyah                      in Management Economics from Satya Wacana
University of North Sumatera.                                         Christian University.




                                                                     2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 105
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                  Komang Ngurah Kusuma Wijaya                                        Hendri Sunandar
                         Head of Regional Credit                                  Head Regional Business



             Indonesian citizen, 47 years old. Prior to joining the   Indonesian citizen, 48 years old. Earned his Bachelor’s
             Company, he worked as a Credit Team member with          degree in Metallurgical Engineering from University
             his last position as Credit Supervisor at PT Courts      General Ahmad Yani.
             Indonesia, Tbk. Earned his Bachelor’s degree in
             Agriculture from Bogor Agricultural Institute.




                             Rudy Wibisono                                          Edwin Yuniansyah
                       Head of Regional Business                                  Head of Regional Credit



             Indonesian citizen, 54 years old. Prior to joining the   Indonesian citizen, 44 years old. Prior to joining the
             Company, he worked as a Back-Office staff at Bank        Company, he worked as an Account Officer at Bank
             Artha Graha. Bachelor’s degree in Economics from         Bukopin. Earned his Associate degree in Accounting
             Udayana University.                                      from Faculty of Economic Sriwijaya University.




                                    Faizal                                             K. Primandoko
                         Head of Regional Credit                         Head of Credit Retail Opr Management



             Indonesian citizen, 48 years old. Prior to joining       Indonesian citizen, 58 years old. Prior to joining the
             the Company, he worked as a Contract Staff at the        Company, he worked as Sundries Operations staff at
             State Treasury Service Office in Bandar Lampung.         Bank Dagang Nasional Indonesia and Account Officer
             Earned his Bachelor’s degree in Social Sciences from     at Bank Papan Sejahtera. Earned his Bachelor’s degree
             Lampung University.                                      in Law from 17 Agustus 1945 University.




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                                                                                           and Analysis                Responsibility




               Dekky Situmorang                                                      Henry Willem Panjaitan
             Head of Regional Credit                                               Head of Regional Collection



Indonesian citizen, 42 years old. Prior to joining the                 Indonesian citizen, 48 years old. Prior to joining the
Company, he worked as a Field Assistant at Sinarmas                    Company, he worked as a Marketing Supervisor
Finnantara Intiga. Earned his Bachelor’s degree in                     at PT Gemilang Selaras Mandiri, Tbk. Earned his
Forestry from Tanjungpura University.                                  Master’s degree in Management from Tarumanagara
                                                                       University.




                Adhitya Hartowo                                                               Kuswondo
   Head of IT Infrastructure Management                                               Head of Regional Credit



Indonesian citizen, 46 years old. Prior to joining the                 Indonesian citizen, 46 years old. Prior to joining the
Company, he served as Program Director at Numisec.                     Company, he served as Head of Representative Office
Earned his Earned his Bachelor’s degree in Business                    at Federal International Finance. Earned his Bachelor’s
Management from London School of Public Relations.                     degree in Economics from Islamic University of North
                                                                       Sumatera.




                 Henry Winiarto                                                       Wendi Winduwasono
            Head of Regional Credit                                           Head of Digital Sales & Marketplace



Indonesian citizen, 53 years old. Earned his Bachelor’s                Indonesian citizen, 53 years old. Prior to joining the
degree in Law from Sebelas Maret University.                           Company, he served as Business System Manager at
                                                                       Wyeth Nutrition Indonesia. Earned his Master’s degree
                                                                       in Business Administration from Institute Technology
                                                                       of Bandung.




                                                                      2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 107
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                         Handry Murdy Herfan                                           Eko Chandra
                       Head Of Regional Business                               Head of Regional Collection



             Indonesian citizen, 43 years old. Earned his Associate   Indonesian citizen, 47 years old. Bachelor’s degree
             degree from Akademi Maritim Nusantara.                   from University General Ahmad Yani.




                         Andi Tirta Kurniawan                                         Arie Widianto
                      Head of Risk Analytics & MIS                               Head of Regional Credit



             Indonesian citizen, 47 years old. Prior to joining the   Indonesian citizen, 51 years old. Bachelor’s degree
             Company, he served as Group Head of Operations at        from Merdeka University Malang
             PT Bussan Auto Finance. Earned his Administration
             from Nexford University.




                          Yoppy Edyson Tulalo                                           Irmat Maha
                           Head Of Region SSD                               Head of Data Quality & Assurance



             Indonesian citizen, 48 years old. Prior to joining the   Indonesian citizen, 54 years old. Prior to joining
             Company, he served as Branch Head at PT Busan            the Company, he worked as the Board of Directors’
             Auto Finance. Earned his Bachelor’s degree in Marine     Shipping Staff at PT Samudera Indonesia. Earned his
             Science from Universitas Sam Ratulangi.                  Master’s degree in Management from Universitas
                                                                      Indonesia.




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                                                                                          and Analysis                Responsibility




            Alamsyah Kurniadhien                                                  Ristua Maria Butar Butar
           Head Regional Collection                                               Head of Regional Collection



Indonesian citizen, 49 years old. Earned his Bachelor’s                Indonesian citizen, 48 years old. Prior to joining the
degree from Tri Dharma Widya Institute of Economic                     Company, she worked as Administration staff at PT
Science Jakarta.                                                       Riza Mitra Group. Earned her Bachelor’s degree in
                                                                       Economics from North Sumatera University.




                Billy Parlagutan                                                 Rohmad Amirul Mukminin
          Head of Regional Business                                                Head of Accounting & Tax



Indonesian citizen, 49 years old. Prior to joining                     Indonesian citizen, 45 years old. Prior to joining the
the Company, he served as Area Manager at PT                           Company, he served as Vice President-Finance at PT
Sanggar Mas Jaya. Earned his Bachelor’s degree in                      Triputra Agro Persada. Earned his Bachelor’s degree
Management from YKPN University.                                       in Economics, majoring in Accounting from Airlangga
                                                                       University.




                    Krisdianto                                                      Kristian Nugraha Yosef
              Head Of Region SSD                                       Head of Business Partnership Management



Indonesian citizen, 52 years old. Prior to joining the                 Indonesian citizen, 39 years old.
Company, he served as salesman at PT Bumi Kalpataru.                   Prior to joining the Company, he served Earned his
Earned his Associate degree from Perbanas Institute.                   Bachelor’s as Area Representative at PT Toyota Astra
                                                                       Motor. Bachelor’s degree from Universitas Bina
                                                                       Nusantara University.




                                                                      2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 109
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                               Gita Amanda                                              Heru Susanto
                   Head Of Digital Lending Business                               Head of Regional Credit



             Indonesian citizen, 42 years old. Prior to joining the   Indonesian citizen, 44 years old. Earned his Associate
             Company, she served as Assistant Promotion Manager       degree from Sepuluh November Institute of
             at PT Swadaya Panduartha. Earned her Bachelor’s of       Technology Surabaya
             Arts from Curtin University, Perth.




                         Muhammad Fahromi                                              Wahyu Basuki
            Head of Credit Retail Operation Management                          Head of Credit Fleet & SME



            Indonesian citizen, 44 years old. Prior to joining the    Indonesian citizen, 44 years old. Prior to joining
            Company, he worked as Finance Supervisor at PT            the Company, he served as Credit Analyst Manager
            Asuransi AIG Indonesia. Earned his Bachelor’s degree      for Fleet & Non-Automotive at PT Clipan Finance
            from Padjajaran University.                               Indonesia. Earned his Bachelor’s degree in Geological
                                                                      Engineering from Universitas Gadjah Mada.




                            Herru Damarjati
                                                                                         Dolly Arora
               Head of Business Portfolio MIS, Pricing &
                                                                               Head of Corporate University
                            Compliance


            Indonesian citizen, 47 years old. Prior to joining the    Indonesian citizen, 45 years old. Prior to joining
            Company, he served as Head of UPT-E (Integrated           the Company, she served as eLearning Production
            Service Unit - Information Technology) at PT Astra        Manager at PT Mitra Integrasi Komputindo. Earned his
            International Tbk. Earned his Bachelor’s degree           Bachelor’s degree in English Literature from University
            in Communications from National Development               of Indonesia and Master’s degree in Management
            University ’’Veteran’’ and Master’s degree in             from Trisakti University.
            Information Technology from University of Indonesia.




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                                                                                           and Analysis                Responsibility




          Yustina ErnawatiHead                                                              Djoko Witono
      Head of Used Motorcycle Business                                           Head of Regional Collection



Indonesian citizen, 52 years old. Prior to joining                    Indonesian citizen, 53 years old. Prior to joining the
the Company, she served as Branch Head at WOM                         Company, he worked as a Regional Coordinator at
Finance. Earned her Bachelor’s degree in Economics                    Mashill Finance. Earned his Associate degree from
from Atma Jaya University, Yogyakarta.                                Akademi Keuangan dan Perbankan Indonesia.




                                                                             Veronika Dyah Puspitaningrum
           Tugino Candra Kartiko
                                                                      Head of Compliance & AML Unit dan Head of
          Head of Regional Collection
                                                                        Corporate Secretary & Investor Relations


Indonesian citizen, 53 years old. Prior to joining the                Indonesian citizen, 44 years old. Previous Experience:
Company, he worked as a Sales Officer at KIA Motor                    Prior to joining the Company, she served as Head
Indonesia. Earned his Bachelor’s degree in Engineering                of Risk and Fraud Management at PT Fintek Karya
from Muhammadiyah University of Malang.                               Nusantara. Earned her Bachelor’s degree in Political
                                                                      Science from Padjajaran University and Master’s in
                                                                      Law from Pelita Harapan University.




          Teguh Supriyatna Putera                                                        Ricky Mas Basuardi
Head of IT Governance dan Head of IT Office                            Head of IT Operations dan Head of IT Data



. Indonesian citizen, 48 years old. Prior to joining                  Indonesian citizen, 50 years old. Prior to joining the
the Company, he served as Director at PT NuVision                     Company, he worked as a Software Developer at PT
Consulting. Earned his Master’s degree in Business                    Collega Inti Pratama. Earned his Bachelor’s degree in
Administration from Vlerick Business School                           Computer Engineering from STIK Jakarta.




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                           Rachmat Adijayadi                                     Maria Sari Dewi Kusuma
                   Head of IT Security dan Head of IT                  Head of Finance & Cash Management dan
                             Development                                  Head of Funding & Capital Market


             Indonesian citizen, 40 years old. Prior to joining the   Indonesian citizen, 54 years old. Prior to joining the
             Company, he served as Head of Information Security       Company, she worked as an Account Officer at Bank
             & GRC at PT Bank Aladin Syariah Tbk. Earned his          Hastin Internasional. Earned her Bachelor’s degree in
             Bachelor’s degree in Computer Engineering from           Economics from Widya Mandala Catholic University.
             Gunadarma University.




                           Hendarto Nugroho                                            Sandi Sukandi
                      Head of Regional Collection                               Head of Regional Business



            Indonesian citizen, 52 years old. Prior to joining the    Indonesian citizen, 50 years old. Earned his Bachelor’s
            Company, he worked in Operations at PT Bank Bali          degree in Mathematic & Statistic from Gadjah Mada
            Tbk. Earned his Bachelor’s degree from Brawijaya          University.
            University Malang.




                                Irwan Sany                                                  Yusron
                        Head Regional Collection                                       Head of Syariah



            Indonesian citizen, 45 years old. Prior to joining the    Indonesian citizen, 48 years old. Prior to joining
            Company, he worked as Marketing Manager at PT             the Company, he served as Finance Manager at
            Nyonya Meneer. Earned his Associate degree from           PT Larasindo Jaya Agrotama. Earned his Master’s
            Budi Luhur University.                                    degree in Business Administration from Gadjah Mada
                                                                      University.




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                                                                                             and Analysis                Responsibility




            Weldya Putra Caniago                                                       Valen Riediv Kiernadi
              Head of Regional SSD                                            Head of MPL Development & Analysis



Indonesian citizen, 48 years old. Earned his Bachelor’s                Indonesian citizen, 43 years old. Prior to joining the
degree in Economics from National Development                          Company, he served as General Manager of Corporate
University «Veteran» Jakarta.                                          Culture and Change Management at PT Paramount
                                                                       Enterprise International. Earned his Bachelor’s degree
                                                                       in Economics from Indonesian Institute of Business
                                                                       and Informatics.




                Trianto Subekti                                                              Tri Evita Aryani
 Head of National Yamaha New Motorcycle                                  Head of Human Capital & General Affairs



Indonesian citizen, 55 years old. Prior to joining the                 Indonesian citizen, 56 years old. Prior to joining the
Company, he worked as Assistant Manager at PT                          Company, she served as Vice President of Human
Hobart Adi Hutama. Earned his Bachelor’s degree                        Capital Division at Gunung Steel Group. Earned her
in Naval Engineering from Adhi Tama Institute of                       Bachelor’s degree in Economics from University of
Technology Surabaya.                                                   Indonesia.




              Tania Endah Budhi
                                                                                                  Suwanto
  Head of Marketing Strategy & Customer
                                                                                           Head of Regional SSD
               Experience


Indonesian citizen, 44 years old. Prior to joining the                 Indonesian citizen, 53 years old. Earned his Associate
Company, she served as Head of Ground Operations                       degree from Akademi Akuntansi dan Keuangan Wika
and Customer Management at PT Indonesia AirAsia.                       Jasa Semarang.
Earned her Master’s degree in Business Administration
with Marketing Specialization from Nanyang
Technological University.




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                         Surya Almada Syahlani                                  Stephanus Taufan Wibowo
                           Head of Regional SSD                        Head of MPL Head of Risk Policy Development



             Indonesian citizen, 46 years old. Earned his Bachelor’s    Head of Risk Policy Development. Indonesian citizen,
             degree in Economics from STIESIA Surabaya.                 49 years old. Prior to joining the Company, he served
                                                                        as Credit Operation Head at PT BFI Finance Indonesia
                                                                        Tbk. Earned his Master’s degree in Management from
                                                                        Gadjah Mada University.




                               Rudy Widjaja                                             Ronald Donna
             Head of Business Partnership Management                              Head of National Used Car



            Indonesian citizen, 56 years old. Prior to joining the     Indonesian citizen, 43 years old. Prior to joining the
            Company, he served as Head of Retail Banking at PT         Company, he served as Branch Head at Astra Credit
            Bank Permata Tbk. Earned his Master’s degree from          Companies. Earned his Bachelor’s degree in Computer
            IPMI and Carneige Bosch Institute.                         Science from Dian Nuswantoro University.




                                                                                Paul Octavianus Jayaputra
                           Nanang Kurniawan
                                                                        Head of National Suzuki & Multibrand New
                          Head of Regional SSD
                                                                                       Motorcycle


            Indonesian citizen, 50 years old. Prior to joining         Indonesian citizen, 50 years old. Prior to joining the
            the Company, he served as Representative Head at           Company, he served as Account Officer at PT Orix
            PT. Federal International Finance. Earned his              Finance Indonesia. Earned his Master’s degree in
            Bachelor’s degree in Engineering from Merdeka              Management from Institute Technology of Bandung.
            University Malang.




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                                                                                             and Analysis                Responsibility




              Reza Hasyim Tamin                                                                  Iyan Waer
       Head of National Fleet Business                                       Head of Digital Product & Engineering



Indonesian citizen, 48 years old. Prior to joining the                Indonesian citizen, 45 years old. Prior to joining the
Company, he served as Marketing Director at PT                        Company, he served as Chief Operating Officer and Co-
Bestindo Cakra Utama. Earned his Bachelor’s degree                    Founder of Swipecrypto Pte. Ltd. Earned his Master’s
in Japan Literature from Dharma Persada University.                   degree in Management from Atma Jaya University.




                 Iwan Chandra                                                                Irfan Budianto
             Head of Regional SSD                                                          Head of Regional SSD



Indonesian citizen, 51 years old. Prior to joining                    Indonesian citizen, 52 years old. Prior to joining the
the Company, he served as Branch Manager at ITC                       Company, he served as Risk Management Department
Finance. Earned his Bachelor’s degree in Engineering                  Head at PT Astra Sedaya Finance. Earned his Bachelor’s
from ISTP Medan.                                                      degree in Animal Science from Brawijaya University.




              Ingrid Setiadharma                                                     Ingrid Sri Komala Dewi
                  Head of Legal                                                     Head of Quality Assurance



Indonesian citizen, 57 years old. Prior to joining the                Indonesian citizen, 53 years old. Prior to joining the
Company, she worked as Senior Manager of Legal/                       Company, she served as Senior Auditor at Ernst & Young
Compliance at PT U Finance Indonesia and Senior                       and Audit Supervisor at Deloitte Touche Tohmatsu.
Assistant Manager of Legal/Compliance at The Bank                     Earned her Bachelor’s degree in Accounting from
of Tokyo-Mitsubishi-UFJ, Ltd. Earned her Bachelor’s                   Tarumanagara University.
degree in Law from Tarumanagara University.
Additionally, she completed the Advocate Professional
Education from the Indonesian Advocates Association.




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                         Indra Meyman Harefa                                    Henrick Kusno Sujarwadi
                      Head of Business Channeling                        Head of Coll Str,Analytics & Monitoring



             Indonesian citizen, 53 years old. Prior to joining the   Indonesian citizen, 45 years old. Prior to joining the
             Company, he served as Production & Purchasing            Company, he served as Fleet Credit Administration
             Officer at PT Millenium Tiga Gemilang-Red Promo.         Head at PT Astra Sedaya Finance. Earned his Bachelor’s
             Earned his Bachelor’s degree in Accounting from STIE     degree in Engineering from Gadjah Mada University.
             Swadaya.




                   Haryadwi Saputra Kartawidjaja                                             Handi
                          Head of Internal Audit                                   Head of Regional SSD



            Indonesian citizen, 45 years old. Prior to joining the    Indonesian citizen, 52 years old. Earned his Bachelor’s
            Company, he served as Vice President at Citibank NA.      degree in Accounting from STIE Tridharma Bandung.
            Bachelor’s degree in Accounting and Finance from
            Wright State University.




                            Hanafi Suprapto                                           Guntur Pratomo
             Head of Corporate Real Estate Management                    Head of Information Risk Management



            Indonesian citizen, 54 years old. Prior to joining the    Indonesian citizen, 35 years old. Prior to joining the
            Company, he worked as a Structure Engineer at             Company, he served as AVP Cyber Defense at PT Bank
            PT Rematha Dacrea Optima. Earned his Bachelor’s           CIMB Niaga Tbk. Earned his Bachelor’s degree in
            degree in Engineering from Atma Jaya University.          Engineering from Budi Luhur University.




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                                                                                            and Analysis                Responsibility




              Gandhy Inderayana                                                           Edwin Kartawinata
Head of Brand & Corporate Communications                                  Head of Digital Acquistion & Ecosystem



Indonesian citizen, 45 years old. Prior to joining the                 Indonesian citizen, 41 years old. Prior to joining the
Company, he served as Brand Management Head and                        Company, he served as Vice President of Marketing at
Digital & Online Marketing Head at PT Bank Danamon                     Kapanlagi Youniverse. Earned his Bachelor’s degree
Indonesia Tbk. Earned his Bachelor’s degree in                         in Computer Engineering from Bina Nusantara
Computer Science from Bina Nusantara University.                       University.




                  Dwi Prasetiyo                                                            Didik Sukarmadi
          Head of New Car 1 Business                                                      Head of Procurement



Indonesian citizen, 49 years old. Prior to joining                     Indonesian citizen, 48 years old. Prior to joining
the Company, he served as Sales Head at Astra                          the Company, he served as Head of Service and
Credit Companies. Earned his Bachelor’s degree in                      Infrastructure Management at PT Netciti Persada.
Economics from STIE YKPN University.                                   Earned his Bachelor’s degree in Engineering from STT
                                                                       Telkom.




                 Danny William                                                            Chandra Hermanto
         Head of SND System Solution                                           Head of Honda NMCY Business



Indonesian citizen, 52 years old. Earned his Bachelor’s                Indonesian citizen, 51 years old. Prior to joining the
degree in Engineering from Trisakti University.                        Company, he served as Manager at Pratama Finance.
                                                                       Earned his Bachelor’s degree in Economics from
                                                                       Persada Indonesia YAI University.




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                               Budi Pranoto                                              Bien Costan
                       Head of IT Business Partner                      Head of Business Process Improvement



             Indonesian citizen, 45 years old. Prior to joining the   Indonesian citizen, 47 years old. Prior to joining the
             Company, he served as IT General Manager at Suzuki       Company, he worked as a Senior Associate at Ernst
             Finance Indonesia. Earned his Bachelor’s degree in       & Young Indonesia. Earned his Bachelor’s degree in
             Computer Science from Bina Nusantara University.         Accounting from Tarumanagara University.




                    Balebang Danardana Ichwan                                            Andy Teguh
                  Head of Asset Recovery Operation                              Head of New Car 2 Business



            Indonesian citizen, 48 years old. Earned his Bachelor’s   Indonesian citizen, 49 years old. Prior to joining the
            degree in Engineering from Telkom University and          Company, he served as Area Marketing Manager at
            Master in Business Administration from Institute          PT Federal International Finance. Earned his Bachelor’s
            Technology of Bandung.                                    degree in Economics from Trisakti University.




                            Andree Wibowo                                      Andreas Burhan Tasmaan
                 Head of SSD Branch Support & Office                            Head of Business Analytics



            Indonesian citizen, 51 years old. Prior to joining the    Indonesian citizen, 45 years old. Prior to joining the
            Company, he served as Finance Controller at PT            Company, he served as VP of Digital Banking Analytics
            Ungaran Sari Garmen. Earned his Bachelor’s degree         & Campaign Management at PT Bank DBS Indonesia.
            in Economics from Satya Wacana Christian University.      Earned his Bachelor’s degree from Universitas
                                                                      Parahyangan.




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                                                                                          and Analysis                Responsibility




                 Agus Hartanto                                                           Agus Hamid Arief
             Head of Regional SSD                                              Head of Business Commercial



Indonesian citizen, 52 years old. Prior to joining the                Indonesian citizen, 53 years old. Prior to joining the
Company, he served as Branch Manager at PT Federal                    Company, he served as Finance Officer at PT Citra
International Finance. Earned his Bachelor’s degree in                Jenesia Persada. Earned his Bachelor’s degree in
Engineering from Gadjah Mada University.                              Accounting from STIE YPKP.




             Max Eka Darmawan                                                            Achmad Komara
          Head of SSD Management                                         Head of Operational Risk Management.



Indonesian citizen, 56 years old. Prior to joining the                Indonesian citizen, 53 years old. Prior to joining the
Company, he worked as a Supervisor at PT Anugerah                     Company, he worked as Account Manager at KAP
Mitra Jaya. Earned his Bachelor’s degree in Economics                 Haryanto Sahari & Partners (PricewaterhouseCoopers).
from STIE Kucecwara.                                                  Master’s degree in Management from Bogor
                                                                      Agricultural Institute.




               Rudy Sumaryadi                                                Gusti Ngurah Agung Budiyana
             Head of Regional SSD                                              Head of Head of Regional SSD



Indonesian citizen, 53 years old. Prior to joining the                Indonesian citizen, 46 years old. Earned his Bachelor’s
Company, he worked as a Surveyor at PT Putra Surya                    degree in Economics from Universitas Warmadewa.
Multidana (PSM Group PSP). Earned his Bachelor’s
degree from Universitas Borobudur.




                                                                     2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 119
Page 122
                           Anggoro Listiawan                                          Angga Pratama
                           Head Regional Credit                       Head of Transformation Management Office



             Indonesian citizen, 51 years old. Prior to joining the   Indonesian citizen, 42 years old. Prior to joining the
             Company, he worked as a Project Supervisor at            Company, he worked in Agile Transformation at AIA
             Waskita Karya. Earned his Bachelor’s degree from         Financial Indonesia. Bachelor’s degree in Information
             YKPN Academy of Engineering.                             Systems from Gunadarma University.




                              Nurmandi Sip                                   Nurahmat Bagyo Andriyanto
                       Head of Regional Business                                Head of Regional Business



             Indonesian citizen, 55 years old. Prior to joining the   Indonesian citizen, 53 years old. Prior to joining the
             Company, he worked as a marketing surveyor at            Company, he served as Sales Executive at Tirtajaya
             PT BFI Finance. Earned his Bachelor’s degree from        Luamsindo Company. He earned his Bachelor of
             University of Riau.                                      Engineering degree from Widya Gama University
                                                                      Malang.
             .




                               Heru Sulistyo                                         Andi Setya Utomo
                         Head of Regional Credit                      Head of Credit Retail Operation Management



             Indonesian citizen, 49 years old. Earned his Associate   Indonesian citizen, 43 years old. Earned his Bachelor’s
             degree in Banking Finance from the Indonesian            degree from Muhammadiyah University Surakarta
             Academy of Finance & Banking Bandung.




120 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                         Performance   Opening   Management   Corporate     Management      Corporate   Environmental    Supporting
                                          Highlights               Report      Profile       Discussion    Governance     and Social        Data
                                                                                            and Analysis                Responsibility




    Anak Agung Gede Sasmatra Putra                                                        Tengku Zainal Arifin
          Head of Regional Collection                                             Head of Regional Collection



Indonesian citizen, 49 years old. Earned his Bachelor’s                Indonesian citizen, 49 years old. Prior to joining
degree in Civil Engineering from Udayana University.                   the Company, he had a career as Manager at CV
                                                                       Tira Chitrasih). Earned his Bachelor’s degree from
                                                                       Muhammadiyah University of North Sumatra




               Denny Supratman                                                               Sofyan Arifin
          Head of Regional Collection                                             Head of Regional Collection



Indonesian citizen, 47 years old. Earned his Bachelor’s                Indonesian citizen, 50 years old. Prior to joining the
degree in Political Science from STISIP Syamsul Ulum                   Company, he served as Finance Section Head at PT.
Private University.                                                    Behaestex. Earned his Bachelor’s degree in Economics
                                                                       from Airlangga University




           Binordi Harkel Purba SP                                                          Ahmad Rusydi
          Head of Regional Collection                                             Head of Regional Collection



Indonesian citizen, 49 years old. Earned his Bachelor’s                Indonesian citizen.
degree from University of North Sumatera.




                                                                      2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 121
Page 124
         CHANGES IN THE COMPOSITION
         OF MEMBERS OF THE BOARD OF
         COMMISSIONERS AND/OR BOARD
         OF DIRECTORS
         In order to further improve performance, Adira Finance made changes to the composition of the Board of
         Directors. On March 27, 2024, based on the resolution of the Annual General Meeting of Shareholders, Sigit
         Hendra Gunawan, Sylvanus Gani Kukuh Mendrofa, and Takanori Mizuno were appointed as members of
         the Board of Directors of Adira Finance. The current composition of members of the Company’s Board of
         Commissioners and Board of Directors is as follows:

         Board of Commissioners
         Daisuke Ejima                    : President Commissioner
         Krisna Wijaya                    : Independent Commissioner
         Manggi Taruna Habir              : Independent Commissioner
         Eng Heng Nee Philip              : Commissioner
         Congsin Congcar                  : Commissioner
         Hafid Hadeli                     : Commissioner

         Board of Directors
         I Dewa Made Susila           : President Director
         Swandajani Gunadi            : Director
         Niko Kurniawan Bonggowarsito : Director
         Harry Latif                  : Director
         Denny Riza Farib             : Director
         Sigit Hendra Gunawan         : Director
         Sylvanus Gani Kukuh Mendrofa : Director
         Takanori Mizuno              : Director

         There were no changes to the composition of the members of the Board of Directors and/or members of the
         Board of Commissioners after the financial year ended until the deadline for submitting the Annual Report.




122 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                             Performance   Opening     Management   Corporate    Management           Corporate     Environmental    Supporting
                                              Highlights                 Report      Profile      Discussion         Governance       and Social        Data
                                                                                                 and Analysis                       Responsibility




NUMBER AND DATA OF EMPLOYEE
COMPETENCY DEVELOPMENT                                                                                                     [SEOJK C.3] [GRI 2-7]




Number of Employees Based on Directorate
                        Directorate                                  2020           2021             2022                   2023                 2024

Compliance Directorate                                                        5              5                   5                     8                   9

Finance Directorate                                                         110            102                  97                  104                 102

HC Management & CREM Directorate                                            276            279             306                      333                 325

Technology Information & Digital Center of Excellence                       283            345             364                      410                428
Directorate

Operations Directorate                                                   764               739              697                        0                  0

Sales & Distribution Directorate                                        6,165          6,931             6,985                     7,741              7,912

Collection & Legal Directorate                                               0              0            8,454                    7,667               7,278

Portfolio Sales Directorate                                                 201            196              214                     199                 215

Marketing & Digital Center of Excellence Directorate                         62             61                  62                   69                  79

Business Alliance Strategy & Transformation Directorate                      6              9                   12                    61                 66

Risk Directorate                                                       8,490          8,364                     44                  594                 621

Directly under the President Director                                        62             62                  61                    57                 63



Number of Employees Based on Level of Organization/Position
               Organization/Position Level                           2020           2021             2022                   2023                 2024

Board of Directors                                                           7               7                   5                     6                  8

Deputy Director                                                              7               7                   7                     9                   6

Head of Division                                                             72            70                   69                    73                 74

Manager                                                                     711            719              734                     785                847

Supervisor                                                             3,966          3,884               3,912                   4,025              4,203

Staff                                                                  11,662        12,406             12,574                    12,345             11,960

Total                                                                 16,425         17,093              17,301                   17,243             17,098


Number of Employees Based on Education Level
                      Education Level                                2020           2021             2022                   2023                 2024

Postgraduate                                                                87             87                   90                  104                  111

Undergraduate                                                          11,044          11,571            11,770                   11,926             12,008

Diploma                                                                3,272           3,266              3,212                    3,125              3,063

High School                                                             2,019          2,166             2,226                    2,085                1,913

Junior High School                                                            3              3                   3                     3                   3

Elementary School                                                            0              0                    0                     0                  0

Total                                                                 16,425         17,093              17,301                   17,243             17,098


Number of Employees Based on Employment Status
                     Employment Status                               2020           2021             2022                   2023                 2024

Non-Permanent                                                          2,858            3,110            3,389                    2,524               2,129

Permanent                                                              13,567         13,983             13,912                   14,719             14,969

Total                                                                 16,425         17,093              17,301                   17,243             17,098




                                                                              2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 123
Page 126
         Number of Employees Based on Age
                                     Age                                2020             2021                2022           2023           2024

          <26 years old                                                        818              824              790                881         782

          26<-<36 years old                                                9,414           9,685               9,426              8,883        8,391

          36<-<46 years old                                                5,607           5,890                6,172             6,370       6,569

          46<-<51 years old                                                    503              586                 765            905         1,095

          51<-<55 years old                                                     76               101                142            200            255

          >55 years old                                                          6                 7                 6                4            6

          Total                                                           16,425          17,093               17,301         17,243         17,098



         Number of Employees Based on Term of Office
                                Term of Office                          2020             2021                2022           2023           2024

          <1 year                                                              872         2,345                1,728              1,512       1,446

          1<-<5 years                                                     6,442            5,759               5,820              5,780       5,046

          5<-<10 years                                                     4,822            3,510              3,257              3,337        3,915

          10<-<15 years                                                    2,216           3,579               4,333              4,067       3,900

          15<-<20 years                                                    1,953                1,711          1,884               2,111       1,957

          20<-<25 years                                                        108              174                 250            356          764

          25 years                                                               11               15                 29             80            70

          Total                                                           16,425          17,093               17,301         17,243         17,098




         Number of Employees by Gender
                                 Directorate                            2020             2021                2022           2023           2024

          Male                                                             13,551          14,143             14,205          13,963          13,694

          Female                                                           2,874           2,950               3,096              3,280       3,404

          Total                                                           16,425          17,093               17,301         17,243         17,098


         Employee Competency Development Data 2024 [SEOJK F,22][GRI 404-2]
                                                                                         Number of Participants and Position Level
             Training Type                       Training Objective                     Senior                  Middle              Junior and Non-
                                                                                      Management              Management             Management

          Leadership & Career     Develop leadership & managerial competeny                         109                   1,703               10,687
                                  and prepare the competency of a position
                                  holder according to a certain rank level

          Mandatory               Provide the required insights and knowledge                           27                 566               39,842
                                  for employees according to regulation,
                                  as well as ensuring business continuity
                                  through good corporate governance and risk
                                  mitigation

          Functional              Increase employee competency according to                             45                2,601                51,411
                                  position function,

          Transformation          Preparing employee competencies in                                    0                   125                7,567
                                  carrying out company transformation
                                  programs,

          Supplementary           Optimizing employee potential so that they                        252                   2,879              32,346
                                  become more effective individuals and
                                  employees,


         Employee Competency Development Costs [SEOJK F,22][GRI 404-2]
                              Employee Training                         2020             2021                2022           2023           2024

          Number of Training Participants                               289,644          202,686              172,951        175,264         153,949

          Training and Development Costs (IDR billion)                         15.1              11.1           64.7               80.2       69.37




124 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                           Performance     Opening   Management     Corporate     Management      Corporate    Environmental      Supporting
                                            Highlights                 Report        Profile       Discussion    Governance      and Social          Data
                                                                                                  and Analysis                 Responsibility




SHAREHOLDERS COMPOSITION
Major and Controlling Shareholders
PT Bank Danamon Indonesia Tbk has been the controlling shareholder in Adira Finance since January 2004.
Information regarding Adira Finance shareholders as of December 31, 2024, is as follows:


                                                                           Nominal Value (IDR 100,-/Share)                    Share Percentage
         Shareholder Name             Number of Share Ownership
                                                                                       (IDR)                                         (%)

PT Bank Danamon Indonesia Tbk                              920,700,000                             92,070,000,000                                92.07%

Public                                                       79,300,000                              7,930,000,000                                7.93%

Total                                                    1,000,000,000                            100,000,000,000                               100.00%



Composition of The 20 Largest Shareholders
 No                Shareholder Name                      Number of Shares (Shares)                         Ownership Percentage (%)

1        PT Bank Danamon Indonesia Tbk                                            920,700,000                                                     92.07

2        Corporate Investors 1                                                     10,000,300                                                       1.00

3        Corporate Investors 2                                                      4,703,200                                                       0.47

4        Corporate Investors 3                                                     4,204,800                                                        0.42

5        Corporate Investors 4                                                      3,909,600                                                       0.39

6        Corporate Investors 5                                                      3,622,300                                                       0.36

7        Individual Investors 1                                                     2,480,000                                                       0.25

8        Individual Investors 2                                                      1,932,700                                                      0.19

9        Individual Investors 3                                                      1,514,700                                                      0.15

10       Individual Investors 4                                                     1,400,000                                                       0.14

11       Corporate Investors 6                                                        977,400                                                       0.10

12       Individual Investors 5                                                      852,000                                                        0.09

13       Individual Investors 6                                                      850,500                                                        0.09

14       Individual Investors 7                                                       837,800                                                      0.08

15       Individual Investors 8                                                       815,500                                                      0.08

16       Individual Investors 9                                                      800,000                                                       0.08

17       Individual Investors 10                                                     792,000                                                       0.08

18       Corporate Investors 7                                                        770,200                                                      0.08

19       Individual Investors 11                                                     600,000                                                        0.06

20       Individual Investors 12                                                     600,000                                                        0.06


Shareholders Composition with Ownership >5%
                                               Number of Shares                                                     Ownership Percentage
             Shareholder Name                                                        Amount (IDR)
                                                  (Shares)                                                                  (%)

                                            January 1, 2024 to December 31, 2024

PT Bank Danamon Indonesia Tbk                               920,700,000                    92,070,000,000                                        92.07%

Total                                                       920,700,000                    92,070,000,000                                       92.07%



Shareholders Composition with Ownership <5%
                                               Number of Shares                                                     Ownership Percentage
             Shareholder Name                                                        Amount (IDR)
                                                  (Shares)                                                                  (%)

                                            January 1, 2024 to December 31, 2024

PubliC                                                        79,300,000                        7,930,000,000                                     7.93%

Total                                                        79,300,000                     7,930,000,000                                         7.93%




                                                                           2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 125
Page 128
         Shareholders Composition Based On Classification
                                                                                          Number of Shares             Ownership Percentage
                   Shareholder Classification            Number of Shareholders
                                                                                             (Shares)                          (%)

                                                                  Local Shares

          Institution                                                         38                    934,462,615                           93.45

          Individual                                                        4,936                   44,091,900                             4.41

                                                                 Foreign Shares

          Institution                                                         46                    20,699,985                             2.07

          Individual                                                             11                    745,500                             0.07

          Total                                                             5,031                1,000,000,000                          100.00



         Share Ownership (Direct and Indirect) of The Board of Commissioners and The Board of Directors
                                                                 Shares in Adira             Shares of Other                Shares of Non-
                  Name                      Position
                                                                    Finance               Financial Institutions         Financial Institution

                                                       January 1, 2024 to December 31, 2024

          Board of Commissioners

          Daisuke Ejima          President Commissioner                               -                            -                             -

          Krisna Wijaya          Independent                                          -                            -                             -
                                 Commissioner

          Manggi Taruna Habir    Independent                                          -                            -                             -
                                 Commissioner

          Eng Heng Nee Philip    Commissioner                                         -                            -                             -

          Congsin Congcar        Commissioner                                         -                            -                             -

          Hafid Hadeli           Commissioner                                         -    0.01% of issued shares                                -
                                                                                              PT Bank Danamon
                                                                                                   Indonesia Tbk

          Board of Directors

          I Dewa Made Susila     President Director                                   -      15% of the nominal                                  -
                                                                                              value of shares PT
                                                                                          Home Credit Indonesia

          Swandajani Gunadi      Director                                             -                            -                             -

          Niko Kurniawan         Director                                             -                            -                             -
          Bonggowarsito

          Harry Latif            Director                                             -                            -                             -

          Denny Riza Farib       Director                                             -                            -                             -

          Sylvanus Gani Kukuh    Director                                             -                            -                             -
          Mendrofa

          Takanori Mizuno        Director                                             -

          Sigit Hendra           Director                                             -
          Gunawan




126 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                          Performance   Opening   Management   Corporate   Management       Corporate   Environmental    Supporting
                                           Highlights               Report      Profile     Discussion     Governance     and Social        Data
                                                                                           and Analysis                 Responsibility




SHARE LISTING CHRONOLOGY
Based on the Deed of Statement of Resolution of All Shareholders of PT Adira Dinamika Multi Finance
No. 13 dated January 26, 2004, made in the presence of Fathiah Helmi, S.H., Notary in Jakarta, which has
been approved and reported to the Minister of Justice and Human Rights of the Republic of Indonesia, the
Company’s shareholders on January 26, 2004, have, among other things, approved: (i) an increase in the
Company’s authorized capital from IDR100 billion to IDR400 billion and (ii) a change in the nominal value of
Company shares from IDR1,000 per share to IDR100 per share. Based on Deed No. 13/2004, the Company’s
shareholders on January 26, 2004, among others, also approved the sale of shares belonging to Theodore
Permadi Rachmat, namely 90.0% of all shares owned (810,000,000 shares) and those belonging to Stanley
Setia Atmadja, namely 10.0% of all shares owned (90,000,000 shares) to strategic investors.

Furthermore, based on the Conditional Sale and Purchase Agreement dated January 26, 2004 (“CSPA”), which
was made privately by Theodore Permadi Rachmat and Stanley Setia Atmadja, both as sellers (“Sellers”) and
PT Bank Danamon Indonesia Tbk (Bank Danamon Indonesia) as the buyer (“Buyer”), immediately after the
Company’s shares were listed on the Jakarta Stock Exchange (BEJ) and Surabaya Stock Exchange (BES) and
the conditions agreed by the Sellers were fulfilled. and the Buyer (including Bank Indonesia’s approval to the
Buyer), the Sellers will transfer some of their remaining share ownership in the Company, namely 750,000,000
shares representing 75.0% of all shares that have been subscribed and fully paid up in the Company to the
Buyer through a direct sale mechanism outside the stock exchange (Direct Placement). The estimated value
of the share transfer in accordance with CSPA is IDR850 billion.

In March 2004, the Company conducted a Public Offering of Shares, namely 100,000,000 shares owned by
the Company’s shareholders (divested shares), representing 10% of all shares subscribed and fully paid up. In
accordance with BES Announcement No. JKT-343/LIST-PENG/BES/III/2004 dated March 29, 2004, which refers
to Company letter No. 071/ADMF/CS/III/04 dated March 25, 2004 regarding Initial Share Listing and BES letter
No. JKT-028/LIST-EMITEN/BES/III/2004 dated March 29, 2004 regarding the Approval for the Initial Listing
of Shares of PT Adira Dinamika Multi Finance Tbk, the number of shares in the Public Offering of Shares
registered on March 31, 2004 and the composition of shareholders and the composition of share ownership
in the Company are as follows:


                                                                       Number of              Nominal Value                 Percentage
                          Description
                                                                        Shares               (IDR Thousand)                     (%)

Authorized Capital                                                     4,000,000,000                 400,000,000

Issued and Fully Paid:

- Theodore Permadi Rachmat                                               810,000,000                      81,000,000                       81.0

- Stanley Setia Atmadja                                                   90,000,000                      9,000,000                         9.0

- Public (each with ownership under 5%)                                  100,000,000                      10,000,000                       10.0

Amount of Issued and Fully Paid Capital                                1,000,000,000                 100,000,000                         100.0

Shares in Portepel                                                     3,000,000,000                 300,000,000



The Company’s shares were registered and offered for the first time to the public on March 31, 2004, listed on
the BEJ and BES (and later merged into the Indonesia Stock Exchange (IDX) with the Issuer code ADMF in
the amount of 100,000,000 shares, with an initial price of IDR2,325 per share from the total number of shares
issued of 1,000,000,000 shares.




                                                                       2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 127
Page 130
         2004
         Furthermore, in accordance with BES Announcement No. JKT-166/LIST-PENG/BES/IV/2004 dated April 13,
         2004, which announced the Company’s report based on Letter No.080/ADMF/CS/IV/04 dated April 13, 2004
         concerning Information Disclosure in Relation to the Acquisition of PT Adira Dinamika Multi Finance Tbk Shares
         on April 8, 2004, Bank Danamon Indonesia conducted takeover through the Direct Placement mechanism of
         750,000,000 shares in the Company or the total nominal value of IDR75,000,000,000 or representing 75.0% of
         the total shares issued by the Company, from Theodore Permadi Rachmat and Stanley Setia Atmadja based
         on CSPA dated January 26, 2004, so that the composition of shareholders and composition of share ownership
         in the Company changed to the following:


                                                                     Number of         Nominal Value       Percentage
                                    Description
                                                                      Shares          (IDR Thousand)           (%)
          Authorized Capital                                         4,000,000,000         400,000,000
          Issued and Fully Paid:
          - Bank Danamon Indonesia                                     750,000,000          75,000,000             75.0
          - Theodore Permadi Rachmat                                   135,000,000           13,500,000             13.0
          - Stanley Setia Atmadja                                       15,000,000            1,500,000             2.0
          - Public (each with ownership under 5%)                      100,000,000           10,000,000             10.0
          Amount of Issued and Fully Paid Capital                    1,000,000,000         100,000,000            100.0
          Shares in Portepel                                         3,000,000,000         300,000,000


         Furthermore, according to BES Announcement No. JKT-160/LIST-PENG/BES/I/2005 dated January 12, 2005,
         which announced the Company’s report based on Letter No.002/ADMF/CS/I/05 dated January 10, 2005,
         Mega Value Profits Limited purchased 150,000,000 shares of the Company, consisting of 135,000,000 shares
         belonging to Theodore Permadi Rachmat and 15,000,000 shares owned by Stanley Setia Atmadja, as well as
         taking a portion of public share ownership of 24,193,500 shares on October 5, 2004. Therefore, the composition
         of shareholders and the composition of share ownership in the Company at the end of 2004 were as follows:


                                                                     Number of         Nominal Value       Percentage
                                    Description
                                                                      Shares          (IDR Thousand)           (%)
          Authorized Capital                                         4,000,000,000         400,000,000
          Issued and Fully Paid:
          - Bank Danamon Indonesia                                     750,000,000          75,000,000             75.0
          - Mega Value Profits Limited                                  174,193,500           17,419,350            17.4
          - Public (each with ownership under 5%)                       75,806,500            7,580,650                 7.6
          Amount of Issued and Fully Paid Capital                    1,000,000,000         100,000,000            100.0
          Shares in Portepel                                         3,000,000,000         300,000,000


         2009
         In the 2004-2009 period, Mega Value Profits Limited increased its ownership of Adira Finance shares to 20%.
         This transaction was a purchase of shares from the public through the IDX, which caused the composition of
         shareholders and the composition of share ownership in the Company at the end of the first semester of 2009
         to change to the following:


                                                                     Number of         Nominal Value       Percentage
                                    Description
                                                                      Shares          (IDR Thousand)           (%)
          Authorized Capital                                         4,000,000,000         400,000,000
          Issued and Fully Paid:
          - Bank Danamon Indonesia                                     750,000,000          75,000,000             75.0
          - Mega Value Profits Limited                                200,000,000           20,000,000             20.0
          - Public (each with ownership under 5%)                       50,000,000           5,000,000              5.0
          Amount of Issued and Fully Paid Capital                    1,000,000,000         100,000,000            100.0
          Shares in Portepel                                         3,000,000,000         300,000,000




128 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                          Performance   Opening   Management   Corporate   Management        Corporate   Environmental    Supporting
                                           Highlights               Report      Profile     Discussion      Governance     and Social        Data
                                                                                           and Analysis                  Responsibility




On July 9, 2009, Bank Danamon Indonesia exercised its call option to purchase 20% of Adira Finance’s share
ownership, or the equivalent of 200,000,000 shares, from Mega Value Profits Limited. Due to this transaction,
Bank Danamon increased its share ownership from 75% to 95%. The total share purchase transaction amounted
to IDR1,614 billion (or IDR8,070 per share) with the purchase option premium or prepayment paid amounting
to IDR187 billion and caused the composition of shareholders and the composition of share ownership in the
Company to change to the following:


                                                                       Number of              Nominal Value                  Percentage
                         Description
                                                                        Shares               (IDR Thousand)                      (%)
Authorized Capital                                                     4,000,000,000                 400,000,000

Issued and Fully Paid:
- Bank Danamon Indonesia                                                 950,000,000                      95,000,000                        95.0

- Public (each with ownership under 5%)                                   50,000,000                       5,000,000                         5.0

Amount of Issued and Fully Paid Capital                                1,000,000,000                 100,000,000                          100.0

Shares in Portepel                                                     3,000,000,000                 300,000,000



2016
On January 25, 2016, Bank Danamon Indonesia released 29.2 million shares, or the equivalent of its share
ownership, to the public so that Adira Finance’s minimum number of outstanding shares can meet the
provisions as regulated by Indonesia Stock Exchange Regulation No. I-A concerning the Listing of Shares and
Equity Securities Other than Shares Issued by Listed Companies. This caused the composition of shareholders
and the composition of share ownership in the Company to change to the following:


                                                                       Number of              Nominal Value                  Percentage
                         Description
                                                                        Shares               (IDR Thousand)                      (%)
Authorized Capital                                                     4,000,000,000                 400,000,000

Issued and Fully Paid:

- Bank Danamon Indonesia                                                 920,700,000                      92,070,000                        92.1

- Public (each with ownership under 5%)                                    79,300,000                      7,930,000                          7.9

Amount of Issued and Fully Paid Capital                                1,000,000,000                 100,000,000                          100.0

Shares in Portepel                                                     3,000,000,000                 300,000,000



2017, 2018, 2019, 2020, 2021, 2022, and 2023
There were no transactions relating to authorized capital, issued capital, and fully paid-up capital, except for
the transactions mentioned above, which were traded normally on the stock exchange during 2017, 2018,
2019, 2020, 2021, 2022, and 2023. Furthermore, there are no members of the Board of Commissioners or the
Board of Directors of Adira Finance who own shares in the Company.

2024
Until Adira Finance’s 2024 Annual Report is published, the Company only has one type of stock securities
issued and listed on the Indonesia Stock Exchange.




                                                                       2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 129
Page 132
         CHRONOLOGY OF OTHER
         SECURITIES LISTING
         Chronology of Issuance of Debt Securities and Mudharabah bonds of The Company
                                                                                                                        Interest
                                                                 Effective                                             Payment/
             Debt Securities and Mudharabah bonds                                     Letter No.        Total
                                                              Statement Date                                         Profit Sharing
                                                                                                                       Schedule

          Adira Dinamika Multi Finance Bonds I Year 2003      April 23, 2003      No. S-839/PM/2003       500,000      Quarterly

          Adira Dinamika Multi Finance Bonds II Year 2006     May 24, 2006        No. S-137/BL/2006       750,000      Quarterly

          Adira Dinamika Multi Finance Bonds III Year 2009    May 4, 2009         No. S-3485/BL/2009      500,000      Quarterly

          Adira Dinamika Multi Finance Bonds IV Year 2010     October 21, 2010    No. S-9564/BL/2010    2,000,000      Quarterly

          Adira Dinamika Multi Finance Bonds V Year 2011      May 18, 2011        No. S-5474/BL/2011    2,500,000      Quarterly

          Adira Dinamika Multi Finance Medium-Term            -                   -                      400,000       Quarterly
          Notes I Year 2011

          Adira Dinamika Multi Finance Continuing Bonds I     December 9, 2011    No. S-13197/BL/2011   2,523,000      Quarterly
          with Fixed Interest Rate Phase I Year 2011

          Adira Dinamika Multi Finance Continuing Bonds I     December 9, 2011    No. S-13197/BL/2011   1,850,000      Quarterly
          with Fixed Interest Rate Phase II Year 2012

          Adira Dinamika Multi Finance Continuing Bonds I     December 9, 2011    No. S-13197/BL/2011    1,627,000     Quarterly
          with Fixed Interest Rate Phase III Year 2011

          Adira Finance Continuing Bonds II Phase I Year      February 21, 2013   No. S-37/D.04/2013    2,000,000      Quarterly
          2013

          Adira Finance Continuing Bonds II Phase II Year     February 21, 2013   No. S-37/D.04/2013    2,092,000      Quarterly
          2013

          Adira Finance Continuing Bonds II Phase III Year    February 21, 2013   No. S-37/D.04/2013    1,500,000      Quarterly
          2014

          Adira Finance Continuing Bonds II Phase IV Year     February 21, 2013   No. S-37/D.04/2013     1,503,000     Quarterly
          2014

          Adira Finance Continuing Bonds III Phase I Year     June 25, 2015       No. S-279/D.04/2015     979,000      Quarterly
          2015

          Adira Finance Continuing Bonds III Phase II Year    June 25, 2015       No. S-279/D.04/2015    1,437,000     Quarterly
          2015

          Adira Finance Continuing Bonds III Phase III Year   June 25, 2015       No. S-279/D.04/2015    1,101,000     Quarterly
          2016

          Adira Finance Continuing Bonds III Phase IV Year    June 25, 2015       No. S-279/D.04/2015   1,700,000      Quarterly
          2016

          Adira Finance Continuing Bonds III Phase IV Year    June 25, 2015       No. S-279/D.04/2015   2,014,000      Quarterly
          2017

          Adira Finance Continuing Bonds III Phase VI Year    June 25, 2015       No. S-279/D.04/2015     769,000      Quarterly
          2017

          Adira Finance Continuing Bonds IV Phase I Year      December 4,         No. S-458/D.04/2017   1,300,000      Quarterly
          2017                                                2017

          Adira Finance Continuing Bonds IV Phase II Year     December 4,         No. S-458/D.04/2017    1,630,000     Quarterly
          2018                                                2017

          Adira Finance Continuing Bonds IV Phase III Year    December 4,         No. S-458/D.04/2017   2,260,000      Quarterly
          2018                                                2017




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                                           Performance   Opening     Management     Corporate   Management       Corporate   Environmental    Supporting
                                            Highlights                 Report        Profile     Discussion     Governance     and Social        Data
                                                                                                and Analysis                 Responsibility




                                                                                                                                  Interest
                                                        Effective                                                                Payment/
   Debt Securities and Mudharabah bonds                                           Letter No.                   Total
                                                     Statement Date                                                            Profit Sharing
                                                                                                                                 Schedule

Adira Finance Continuing Bonds IV Phase IV Year      December 4,           No. S-458/D.04/2017                   618,000           Quarterly
2018                                                 2017

Adira Finance Continuing Bonds IV Phase V Year       4 Desember 2017       No. S-458/D.04/2017                 2,000,000           Quarterly
2019                                                 December 4,
                                                     2017

Adira Finance Continuing Bonds IV Phase VI Year      December 4,           No. S-458/D.04/2017                  1,192,000          Quarterly
2019                                                 2017

Adira Finance Continuing Bonds V Phase I Year        June 30, 2020         No. S-182/D.04/2020                 1,300,000           Quarterly
2020

Adira Finance Continuing Bonds V Phase II Year       June 30, 2020         No. S-182/D.04/2020                 1,300,000           Quarterly
2021

Adira Finance Continuing Bonds V Phase III Year      June 30, 2020         No. S-182/D.04/2020                 1,700,000           Quarterly
2022

Adira Finance Continuing Bonds VI Phase I Year       June 27, 2023         No. S-164/D.04/2023                 1,700,000           Quarterly
2023

Adira Finance Continuing Bonds VI Phase II Year      June 27, 2023         No. S-164/D.04/2023                  1,250,000          Quarterly
2023

Adira Finance Continuing Bonds VI Phase III Year     June 27, 2023         No. S-164/D.04/2023                 1,600,000           Quarterly
2024

Adira Finance Continuing Bonds VI Phase IV Year      June 27, 2023         No. S-164/D.04/2023                 2,000,000           Quarterly
2024

Adira Finance Continuing Mudharabah bonds I          February 21, 2013     No. S-37/D.04/2013                    379,000           Quarterly
Phase I Year 2013

Adira Finance Continuing Mudharabah bonds I          February 21, 2013     No. S-37/D.04/2013                    133,000           Quarterly
Phase II Year 2014

Adira Finance Continuing Mudharabah bonds II         June 25, 2015         No. S-279/D.04/2015                   500,000           Quarterly
Phase II Year 2015

Adira Finance Continuing Mudharabah bonds II         June 25, 2015         No. S-279/D.04/2015                    86,000           Quarterly
Phase II Year 2016

Adira Finance Continuing Mudharabah bonds II         June 25, 2015         No. S-279/D.04/2015                   386,000           Quarterly
Phase III Year 2017

Adira Finance Continuing Mudharabah bonds III        December 4,           No. S-458/D.04/2017                   200,000           Quarterly
Phase I Year 2017                                    2017

Adira Finance Continuing Mudharabah bonds III        December 4,           No. S-458/D.04/2017                   490,000           Quarterly
Phase II Year 2018                                   2017

Adira Finance Continuing Mudharabah bonds III        December 4,           No. S-458/D.04/2017                   214,000           Quarterly
Phase III Year 2018                                  2017

Adira Finance Continuing Mudharabah bonds III        December 4,           No. S-458/D.04/2017                    96,000           Quarterly
Phase IV Year 2019                                   2017

Adira Finance Continuing Mudharabah bonds IV         June 30, 2020         No. S-182/D.04/2020                   200,000           Quarterly
Phase I Year 2020

Adira Finance Continuing Mudharabah bonds IV         June 30, 2020         No. S-182/D.04/2020                   200,000           Quarterly
Phase II Year 2021

Adira Finance Continuing Mudharabah bonds IV         June 30, 2020         No. S-182/D.04/2020                   300,000           Quarterly
Phase III Year 2022

Adira Finance Continuing Mudharabah bonds V          June 27, 2023         No. S-164/D.04/2023                   300,000           Quarterly
Phase I Year 2023

Adira Finance Continuing Mudharabah bonds V          June 27, 2023         No. S-164/D.04/2023                   300,000           Quarterly
Phase II Year 2023

Adira Finance Continuing Mudharabah bonds V          June 27, 2023         No. S-164/D.04/2023                  400,000            Quarterly
Phase III Year 2024




                                                                          2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 131
Page 134
         SHAREHOLDERS, AFFILIATES,
         SUBSIDIARIES, ASSOCIATED
         ENTITIES AND JOINT VENTURES

         Shareholders                                               Credit Indonesia, Mandala Finance, and Zurich
                                                                    Asuransi Indonesia, as well as its strategic partners.

                                                                    Together with MUFG, its group of companies, and
                                                                    strategic partners, Danamon is committed to
                                                                    continuing to transform as One Financial Group, to
                                                                    become a trusted financial partner that is customer-
                                                                    oriented and always innovating, in order to meet the
                                                                    needs of shareholders, customers, employees, and
                                                                    regulators by providing comprehensive financial
                                                                    solutions so they can grow together.

                                                                    Danamon and its group of companies and strategic
                                                                    partners also realize the importance of sustainability
                                                                    as an inseparable part of community growth and
         PT Bank Danamon Indonesia Tbk                              prosperity. Therefore, Danamon is also committed to
         PT Bank Danamon Indonesia Tbk (Stock Code:                 supporting Indonesia to achieve net zero emissions
         BDMN) was established in 1956. As of December 31,          by 2060 through various progressive efforts towards
         2024, Danamon managed consolidated assets of               sustainable finance, decarbonization initiatives,
         IDR242 trillion with its subsidiary, Adira Finance. In     and green economy development. This initiative
         terms of share ownership, 92.47% of Danamon shares         is reflected in the Sustainable Finance Action Plan
         are owned by MUFG, and the other 7.53% are owned           (RAKB), which includes governance and process,
         by the public. In serving customers from all business      awareness and capacity building, sustainable
         lines, namely Retail, Small and Medium Enterprises,        financing, responsible workplace management, and
         and Corporations, Danamon is supported by 863              corporate social responsibility. Each of these pillars
         conventional branch offices and Sharia units, as well      is designed to support sustainability principles
         as branch offices and representative offices of the        and ensure that every aspect of our operations
         Danamon group of companies in Indonesia.                   contributes positively to the environment.

         As a subsidiary of MUFG, which is one of the largest       In addition, in running the business and to achieve
         financial services groups in the world, Danamon            goals in accordance with its vision and mission,
         is supported by a global network of MUFG and its           Danamon upholds the company value “BISA,” which
         partner banks: Krungsri Bank in Thailand, Security         must be implemented by all Danamon employees,
         Bank in the Philippines, and VietinBank in Vietnam.        management, directors, and commissioners. These
         Danamon is also strengthened by the local network          values include
                                                                            ​​        Collaboration, Integrity, Poised to
         of its group companies, namely Adira Finance, Home         Serve, and Adaptive.



         Affiliate Companies
                    Company Name                          Line of Business                  Ownership Percentage

               PT Mandala Multifinance Tbk              Consumer Financing                             10%

                PT Home Credit Indonesia                Consumer Financing             9.82% of the nominal value of shares
                                                                                            PT Home Credit Indonesia



         Subsidiaries, Associated Entities, and Joint Ventures [SEOJK C.6][GRI 2-2][GRI 2-4]
         Until the financial year December 31, 2024, Adira Finance does not have any Subsidiaries, Associated Entities
         and Joint Ventures.




132 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                            Performance     Opening     Management   Corporate   Management      Corporate   Environmental    Supporting
                                             Highlights                   Report      Profile     Discussion    Governance     and Social        Data
                                                                                                 and Analysis                Responsibility




GROUP STRUCTURE



There were no changes related to share ownership and capital structure or other changes during the reporting
period. [SEOJK C.3]




              MUFG Bank.
                                                                                     Public
                 Ltd
                                                                                     7.53%
                92.47%




                  (direct & Indirect)


                                            PT Bank Danamon
                                                                                                                       Public
                                              Indonesia Tbk
                                                                                                                       7.93%
                                                 92.07%




                                                                                 PT Adira Dinamika
                                                                                 Multi Finance Tbk




                                                                                *
                                              PT Home Credit                                                       PT Mandala
                                                 Indonesia                                                       Multifinance Tbk
                                                   9.82%                                                                10%

                       * Notes: of the total nominal value of shares of PT
                                Home Credit Indonesia




                                                                             2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 133
Page 136
         PUBLIC ACCOUNTANT AND PUBLIC
         ACCOUNTING FIRM SERVICES


                        Public
            Year                        Name of                                                                           Service
                      Accounting                        Public Accounting Firm Address          Service Provided
           Period                      Accountant                                                                        Fee(IDR)
                         Firm

          2024      Imelda & Rekan   Elisabeth Imelda   The Plaza Office Tower, 32nd Floor   Audit of the Company's    1,600,000,000
                                                        Jl. M.H. Thamrin Kav 28-30           Annual Financial
                                                        Central Jakarta 10350                Statement for the 2024
                                                        Tel: +6221 5081 8000                 financial year
                                                        Fax: +6221 2992 8200/8300
                                                        Website : www2.deloitte.com

          2024      Imelda & Rekan   Elisabeth Imelda   The Plaza Office Tower, 32nd Floor   Report on the             75,000,000
                                                        Jl. M.H. Thamrin Kav 28-30           precautionary principle
                                                        Central Jakarta 10350                implementation
                                                        Tel: +6221 5081 8000                 activities.
                                                        Fax: +6221 2992 8200/8300
                                                        Website: www2.deloitte.com




134 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                                                                        and Analysis                Responsibility




NAME AND ADDRESS OF CAPITAL
MARKET SUPPORTING INSTITUTION
AND/OR PROFESSION

SECURITIES ADMINISTRATION BUREAU                                NOTARY

PT Adimitra Jasa Korpora                                        Notary Office Fathiah Helmi SH
Kirana Boutique Office                                          Graha Irama, 6th Floor, Suite C
Rukan Kirana Boutique Office                                    Jl. HR Rasuna Said Block X-1 Kav. 1&2
Jl. Kirana Avenue III Block F3 No. 5                            Kuningan, South Jakarta 12950 – Indonesia
Kelapa Gading – North Jakarta 14250                             Tel: +6221 5290 7304/06
Tel: +6221 2936 5287/98                                         Fax: +6221 526 1136
Fax: +6221 2928 9961                                            Website: notaris-fathiahhelmi.com
E-mail: opr@adimitra-jk.co.id
                                                                CUSTODIAN
SECURITIES RATING COMPANY
                                                                PT Kustodian Sentral Efek Indonesia
PT Pemeringkat Efek Indonesia (PEFINDO)                         Indonesia Stock Exchange Building,
Panin Tower – Senayan City, 17th Floor                          Tower 1, 5th Floor
Jalan Asia Afrika Lot 19                                        Jl. Jend. Sudirman Kav. 52-53,
Jakarta 10270                                                   South Jakarta 12190
Tel: +6221 72782380                                             Tel: +6221 515 2855
Fax: +6221 72782370                                             Fax: +6221 5299 1199
Website: www.pefindo.com                                        Toll Free: 0800 186 5734
E-mail: corpcom@pefindo.co.id                                   Website: www.ksei.co.id
                                                                E-mail: helpdesk@ksei.co.id
BOND TRUSTEE

PT Bank Negara Indonesia (Persero) Tbk
Gedung BNI BSD, 14th Floor,
BSD City Kav. 1 No. 5
Jalan Pahlawan Seribu, Lengkong Gudang
Serpong, South Tangerang 15310 - Indonesia
Tel: +6221 25541220
Fax: +6221 29514053
Website: www.bni.co.id




                                                                    2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 135
Page 138
         COMPANY WEBSITE INFORMATION

         Adira Finance is committed to managing the Company’s website optimally to provide the latest and most
         accurate information to the wider community. Adira Finance has an official website, which can be accessed
         via www.adira.co.id, which was inaugurated in 2010. The website is presented in two language options, namely
         Indonesian and English.

         In order to comply with authority requirements and provide information services to all stakeholders, Adira
         Finance continually updates the content on the Company’s website. The Adira Finance website also meets the
         information that must be posted in accordance with Article 6 of the Financial Services Authority Regulation
         (POJK) No. 8/POJK.4/2015 concerning Issuer or Public Company Websites, where Issuers or Public Companies
         are required to submit the following information:
         1. General Information on Issuers or Public Companies: consisting of a brief history of the Company, vision and
             mission, organizational structure of the Company, ownership structure of the Company, group structure
             of the Company, brief profile of the Board of Commissioners, Board of Directors, Sharia Supervisory Board,
             and Committee under the Board of Commissioners.
         2. Information for Investors: consisting of annual reports, financial information, general meeting of
             shareholders information, bond and sukuk information, dividend information, Company profile and
             analyst research, information disclosure, press releases, and other related matters;
         3. Corporate Governance Information: consisting of the Board of Commissioners and Board of Directors
             Charter, Committee Charter under the Board of Commissioners, Internal Audit Unit Charter, Whistle
             Blowing System, Anti-Bribery Policy, and other relevant information;
         4. Sustainable Finance.




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                                                                                                    and Analysis                Responsibility




MANAGEMENT EDUCATION
AND TRAINING                                                 [SEOJK F.22][GRI 404-2]




Education and Training of The Board of Commissioners
      Name             Position           Training/Seminar Name                       Organizer             Location                     Date

Daisuke Ejima        President      International Seminar “Financing                    APPI          Hilton Hotel, Tokyo       December 13, 2024
                     Commissioner   Challenges in The Amidst of Economic                              – Japan
                                    Slowdown”

Krisna Wijaya        Independent    “National Seminar on Financing                      APPI          The Raffles Hotel –       January 30, 2024
                     Commissioner   Challenges in 2024”                                               South Jakarta

Manggi Taruna        Independent    “National Seminar on Financing                      APPI          The Raffles Hotel –       January 30, 2024
Habir                Commissioner   Challenges in 2024”                                               South Jakarta

Eng Heng Nee         Commissioner   “National Seminar on Economic Outlook               APPI          Hotel Pullman             October 1, 2024
Philip                              2025”                                                             Thamrin - Jakarta

Congsin Congcar      Commissioner   International Seminar “Financing                    APPI          Hilton Hotel, Tokyo       December 13, 2024
                                    Challenges in The Amidst of Economic                              – Japan
                                    Slowdown”

Hafid Hadeli         Commissioner   “National Seminar on Economic Outlook               APPI          Hotel Pullman             October 1, 2024
                                    2025”                                                             Thamrin - Jakarta




Education and Training of The Board of Directors
      Name             Position           Training/Seminar Name                       Organizer             Location                     Date
I Dewa Made Susila   President      National Seminar "Financing Challenges              APPI          Raffles Hotel –           January 30, 2024
                     Director       in 2024"                                                          Jakarta

                                    National Seminar “Grows Under the                   APPI          The Anvaya Beach          March 8, 2024
                                    Regulation of the P2SK Law"                                       Resort – Bali

Swandajani Gunadi    Director       National Seminar “Grows Under the                   APPI          The Anvaya Beach          March 6, 2024
                                    Regulation of the P2SK Law"                                       Resort – Bali

                                    "National Seminar on Financing                      APPI          Hotel Pullman             June 4, 2024
                                    Challenges amidst Geopolitical and                                Thamrin - Jakarta
                                    Economic Changes"

                                    “International Seminar on The Fed's                 APPI          The Raffles Hotel –       August 6, 2024
                                    Interest and Enhancing Market Share                               Jakarta Selatan
                                    through Technologies Transformation”

Niko Kurniawan       Director       National Seminar "Financing Challenges              APPI          Raffles Hotel –           January 30, 2024
Bonggowarsito                       in 2024"                                                          Jakarta

                                    National Seminar “Grows Under the                   APPI          The Anvaya Beach          March 6, 2024
                                    Regulation of the P2SK Law"                                       Resort – Bali

                                    "National Seminar on Financing                      APPI          Hotel Pullman             June 4, 2024
                                    Challenges amidst Geopolitical and                                Thamrin - Jakarta
                                    Economic Changes"

Harry Latif          Director       National Seminar "Financing Challenges              APPI          Raffles Hotel –           January 30, 2024
                                    in 2024"                                                          Jakarta

                                    “International Seminar on The Fed's                 APPI          The Raffles Hotel –       August 6, 2024
                                    Interest and Enhancing Market Share                               Jakarta Selatan
                                    through Technologies Transformation”

                                    “National Seminar on Economic Outlook               APPI          Hotel Pullman             October 1, 2024
                                    2025”                                                             Thamrin - Jakarta

Denny Riza Farib     Director       National Seminar "Financing Challenges              APPI          Raffles Hotel –           January 30, 2024
                                    in 2024"                                                          Jakarta

                                    "National Seminar on Financing                      APPI          Hotel Pullman             June 4, 2024
                                    Challenges amidst Geopolitical and                                Thamrin - Jakarta
                                    Economic Changes"

Sylvanus Gani        Director       “National Seminar on Economic Outlook               APPI          Hotel Pullman             October 1, 2024
Kukuh Mendrofa                      2025”                                                             Thamrin - Jakarta

Takanori Mizuno      Director       Financing Expert Certification                      LSPPI         Online                    February 26, 2024

Sigit Hendra                        “National Seminar on Economic Outlook
                                                                                                      Hotel Pullman
Gunawan              Director       2025”                                               APPI                                    October 1, 2024
                                                                                                      Thamrin - Jakarta




                                                                              2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 137
Page 140
138 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 141
                                                                             03
Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
 Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                 and Analysis                Responsibility




M A N AG E M E NT
DI S CU SS I O NS
A N D A N A LYS IS




                             2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 139
Page 142
          Table of Contents
            Macroeconomic and Industry Outlook                            142   Material Facts and Information Subsequent to Accountant’s       202
                                                                                Report Date
            Operational Review per Business Segment                       145
                                                                                Commitment and Contingency                                      202
             Motorcycle Financing                                         146
                                                                                Comparison of 2024 Target and Realization                       203
             Car Financing                                                148
                                                                                2025 Outlook                                                    203
             Non-Automotive Financing                                     154
                                                                                Dividend Policy                                                 204
            Operation Review per Region                                   157
                                                                                Employee and/or Management Share Ownership Program              205
            Marketing                                                     158
                                                                                Realization of Proceeds from Public Offering                    205
            Operations                                                    163
                                                                                Material Transactions for Investments, Expansion,               205
            Human Resources                                               167   Divestments, Business Mergers or Acquisitions, and Debt/
            Information Technology                                        181   Capital Restructurings

            Financial Review Analysis                                     184   Transactions with Conflicts of Interest and Transactions with   206
                                                                                Affiliated or Related Parties
            Other Material Information                                    198
                                                                                Changes to Laws and Regulations with a Significant Impact       208
            Solvency                                                      198   on The Company
            Receivables Collectability                                    200   Changes in Accounting Principles                                209
            Capital Structure                                             201   Compliance with Tax Payments                                    209
            Material Commitments to Capital Expenditure                   202   Economic Performance                                            210
            Realization of Capital Goods Investment for The Last Fiscal   202   Business Prospect                                               212
            Year




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                                                                    and Analysis                Responsibility




MANAGEMENT DISCUSSIONS AND

ANALYSIS

IDR      56.0
Managed Receivables




Throughout 2024, the Company adopted a more
selective financing strategy. As a result, the Company’s
new financing decreased by 12% (yoy) to IDR36.6 trillion.
On the other hand, Adira Finance recorded a 10% (yoy)
growth in non-automotive financing, reaching IDR9.8
trillion. Meanwhile, managed receivables were recorded
at IDR56.0 trillion, relatively stable compared to the
previous year. However, due to asset quality dynamics
and increasing costs—particularly funding costs driven by
increasing interest rates—the Company’s profitability was
adjusted, with net profit recorded at IDR1.4 trillion.




                                                2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 141
Page 144
         MACROECONOMIC AND
         INDUSTRY OUTLOOK
                                                             GLOBAL ECONOMIC REVIEW
                                                             The International Monetary Fund (IMF) estimated
           The global economy                                the global economy to grow by 3.2% (yoy) in 2024,
                                                             slightly slower than 3.3% (yoy) in 2023. The easing
           continues to face uncertainty                     of global inflation has prompted a shift in global
           in 2024. Prolonged                                monetary policy from tight to accommodative.
           geopolitical conflicts in parts                   Nevertheless, geopolitical tension and worsening
           of the world remain a risk,                       global climate conditions continue to overshadow
                                                             the global economic outlook, given their potential
           alongside ongoing global                          to trigger price volatility in key commodities,
           climate uncertainty. The                          particularly food and energy.
           continued decline in global
           inflation, particularly in                        In 2024, the United States (US) is estimated to have
                                                             grown at a slower pace of 2.8% (yoy), compared to
           advanced economies such                           2.9% (yoy) growth in the previous year. An economic
           as the United States, has                         slowdown is also anticipated in China, with the IMF
           prompted several central                          estimating China’s GDP to grow by 4.8% (yoy) in
           banks to implement interest                       2024, compared to 5.2% (yoy) in 2023. Meanwhile, in
                                                             Russia, economic growth is estimated to accelerate
           rate cuts. Meanwhile,                             to 3.8% (yoy) in 2024, up from 3.6% (yoy) growth in
           domestically, the Indonesian                      2023. Similarly, the Euro Area’s economic growth
           economy recorded moderate                         is estimated to improve to 0.8% (yoy) in 2024, up
           economic growth of 5.03%
           (yoy), slightly slowing down
           compared to 5.05% (yoy) in
           2023.




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                                                                                        and Analysis                Responsibility




from 0.4% (yoy) in the prior year. On the other hand,           On the currency front, the Rupiah weakened against
Japan’s economy is estimated to contract by 0.2%                the US dollar, from IDR15,439 per USD at the end of
(yoy) in 2024, after expanding by 1.5% (yoy) in 2023.           2023 to IDR16,157 per USD by the end of 2024.

DOMESTIC ECONOMIC REVIEW                                        INDUSTRY REVIEW
Domestically, the Indonesian economy grew by                    Overall, the automotive industry faces challenges in
5.03% (yoy) in 2024, slightly slower than 5.05% (yoy)           2024, particularly in the four-wheeler segment. Data
in 2023. This was in line with the IMF’s estimate that          from the Association of Indonesian Automotive
Indonesia’s economy grew by 5.0% (yoy) in 2024 as               Industries (Gaikindo) indicates that wholesale sales
well as within Bank Indonesia’s (BI) projection range           of four-wheel vehicles (4W) declined significantly
of 4.7% to 5.5% (yoy). It was lower however, compared           by 14.1% (yoy) compared to 2023, reaching 864.2
to the Ministry of Finance’s forecast of 5.2% (yoy).            thousand units. Conversely, according to data from
                                                                the Indonesian Motorcycle Industry Association
As of the end of 2024, the data published by Statistics         (AISI), wholesale sales of two-wheeler (2W) vehicles
Indonesia (BPS) shows that Indonesian GDP has                   experienced a slight increase of 1.5% (yoy) compared
expanded by 5.03% (yoy) to IDR12,920 trillion in 2024           to 2023, rising to 6.3 million units from the previous
from IDR12,301 trillion in 2023. A closer look at the           6.2 million units. Several factors have contributed
GDP data unveils that household consumption - the               to the decline in vehicle demand, particularly
biggest contributor to GDP – has increased by 4.9%              in the 4W segment, including the weakening
(yoy) in 2024, while gross fixed capital formation              of consumer purchasing power driven by rising
– the second-biggest contributor to GDP – has                   interest rates, increasing prices of basic necessities,
expanded by 4.6% (yoy) from the previous year.                  declining commodity prices, and decreasing job
Moreover, exports grew 6.5% (yoy) and imports grew              opportunities. In addition, the increase in vehicle
higher at 8.0% (yoy). As a result, net trade of goods           prices that exceeds the increase in income is also a
and services has decreased by just 0.1% (yoy) in 2024.          factor that influences the decline in car sales.
On the other hand, Government consumption has
increased by 6.6% (yoy) to IDR957 trillion in 2024.             In the financing industry, data from the Financial
                                                                Services Authority (OJK) shows that financing
In response to the moderation of headline inflation,            receivables grew by 6.9% (yoy) to IDR503.4 trillion
Central Banks around the world have started to                  from IDR470.9 trillion in 2023.
shift their monetary policy stance from tight to
accommodative. Last September, the US Federal
Reserve initiated its rate-cutting by reducing the
federal funds rate (FFR) by 50 basis points (bps),
followed by two more 25-bps cuts in November and
December. Bank Indonesia also lowered interest
rate by 25 to 6.00% in September, but opted to
maintain the rate in subsequent meetings.




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Page 146
         Composition of net financing receivables as of December 31st 2024



          2021           34%           8%                  57%                      4%




         2022            34%                10%            52%                      5%




         2023            34%                10%            52%                      5%




         2024            34%                10%            51%                      5%



                 0%            20%          40%           60%             80%      100%


                      Investment        Working Capital          Multipurpose    Sharia Financing


         In terms of asset quality, the Non-Performing Financing (NPF) ratio increased to 2.7% in December 2024 from
         2.4% at the end of 2023. Meanwhile, Return on Assets (ROA) and Return on Equity (ROE) declined to 5.1% and
         13.9%, respectively, as of the end of 2024, compared to their previous positions at the end of 2023, which stood
         at 5.6% and 14.9%.




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                                    Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                     Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                     and Analysis                Responsibility




OPERATIONAL REVIEW PER
BUSINESS SEGMENT



 In line with its customer-centric business strategy, Adira Finance
 continues to be committed to providing sustainable customer-
 oriented services through product and service innovations that
 meet the needs of all its customers. In addition, in line with
 changing consumer preferences towards digital, the Company
 is investing in sustainable digitalization development to support
 leaner and faster financing distribution.




As one of the largest financing companies in Indonesia, Adira Finance offers a wide range of products from
the automotive and non-automotive segments. Adira Finance has been experienced in the automotive
business for more than 3 decades and offers automotive financing for the motorcycle and car segments,
both new and used, for various brands. Meanwhile, Adira Finance has also expanded its offerings to the non-
automotive sector, including multipurpose financing through the “Solusi Dana” product, heavy equipment
financing, and others. To meet the diverse needs of customers, Adira Finance also offers conventional and
sharia financing options.




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Page 148
         Business Overview

         MOTORCYCLE FINANCING




         Description of the Motorcycle Financing                Motorcycle Financing Strategy and Policy
         Business Segment                                       To optimize the potential of the domestic financing
         For over 30 years, Adira Finance has consistently      market, Adira Finance provides financing facilities
         built and maintained a strong reputation for quality   for the purchase of new and used motorcycles.
         service and customer satisfaction. Our commitment      At the same time, Adira Finance is also aware
         to presenting various products and providing the       that customers within the motorcycle financing
         best financing services reflects our dedication to     segment are relatively more sensitive to volatilities
         maintaining our position as a leading financing        in purchasing power and the economic situation
         company in Indonesia.                                  amidst prolonged periods of high interest rates,
                                                                which continued to persist in 2024.
         Adira Finance continues to innovate and develop
         its products to meet the evolving financing            In 2024, domestic wholesale motorcycle sales
         needs of the community. Adira Finance provides         experienced a slight increase of 1.5% (yoy) to 6.3
         two financing options to meet diverse customer         million units from 6.2 million units in 2023. Motorcycle
         preferences: conventional and sharia.                  sales, which only experienced a slight increase in
                                                                2024, were due to weakening public purchasing
         In 2024, the contribution of motorcycle financing      power and high interest rates throughout the year.
         at Adira Finance represented 38% of the total new
         financing portfolio. This percentage contribution is
         relatively stable compared to 2023, which was 37%.




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                                                       Highlights               Report         Profile     Discussion     Governance     and Social          Data
                                                                                                          and Analysis                 Responsibility




            Throughout 2024, Adira Finance has implemented                     In 2024, Adira Finance will continue to provide
            several strategies and policies to help boost                      financing for environmentally friendly products,
            motorcycle financing, especially amidst the subdued                including electric motorcycles. As of December
            performance of the industry. Among the strategies                  2024, the Company has recorded electric motorcycle
            and policies were conducting routine evaluations                   financing distribution of IDR72.2 billion. The
            and reviews of performance over the motorcycle                     Company sees strong growth potential in electric
            financing in each region to ensure the competition’s               vehicle financing, driven by increasing public
            relevance and optimize the Company’s business                      awareness of green living, the availability of various
            development potential.                                             electric vehicle brands, and Government incentives
                                                                               designed to boost demand. Therefore, the Company
            The Company has also continued its prudent risk                    remains committed to developing sustainable
            management by implementing strategic steps                         finance and will continue to offer financing for
            such as providing segmented financing based on                     various environmentally friendly products, such as
            the Company’s risk profile while also prioritizing                 electric motorcycles.
            financing for existing customers. The intensity of
            collection management has been increased as well,
            which includes reminders, desk collection, and field
            collectors; ensuring the adequacy of the collection
            team’s capacity; and increasing the intensity of
            necessary legal action to optimize recoveries.




    14.1
                          Adira Finance has diversified its
IDR                       portfolio by financing various
trillion                  motorcycle brands, for both new and
In 2024 Adira Finance     used. New motorcycles represent 89%
has disbursed new         of the total motorcycle financing,
motorcycle financing
                          whereas the remaining portion is used
amounting to IDR14.1
trillion.
                          motorcycles.



            Along with the shift in consumer preferences                       Performance and Revenue of the
            towards online transactions and the ongoing                        Motorcycle Financing Segment
            development of digital technology in the financing                 In 2024, Adira Finance has disbursed new financing
            industry, Adira Finance continues to pursue                        for motorcycles at IDR14.1 trillion, which consisted of
            digital development in 204. The Company’s digital                  financing for new motorcycles amounted to IDR12.5
            platforms, such as momotor.id, moservice.id, and                   trillion and for used motorcycles amounted to IDR1.6
            Adiraku and Danadira mobile applications continue                  trillion. The following is the detailed information
            to strengthen Adira’s online presence by providing                 regarding the composition of Adira Finance’s
            complete digital services to Adira customers.                      financing for new and used motorcycles in 2022-
                                                                               2024.
            Financing for New and Used Motorcycles
                        Contribution of Business Segment                        2022                          2023                           2024

                                                                    New Motorcycles

             New Financing (thousand unit)                                                  429                            602                               537

             Amount of New Financing (IDR Trillion)                                          9.3                           13.4                              12.5

             Growth of Total Financing                                                     (1.4%)                        44.3%                            (6.7%)

             Average Annual Effective Interest Rate                                    31%-35%                       31%-35%                            31%-35%

                                                                    Used Motorcycles

             New Financing (thousand unit)                                                   128                            137                              106

             Amount of New Financing (IDR Trillion)                                           1.9                           2.1                               1.6

             Growth of Total Financing                                                     23.5%                         10.5%                           -23.8%

             Average Annual Effective Interest Rate                                 36%-40%                          37%-41%                        38%-42%



                                                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 147
Page 150
         Adira Finance has diversified its portfolio by providing financing for various brands of motorcycles for new
         and used motorcycles. Based on its brands, the performance of the motorcycles segment during 2022-2024
         is outlined below:

         Motorcycle Segment Performance Based on Brands
                                                                      2022                                 2023                                         2024
                        Description                    thousand                               thousand                                       thousand
                                                                             IDR Bn.                                IDR Bn.                                    IDR Bn.
                                                         units                                  units                                          units

                                                                              New Motorcycles

          Honda                                                  294               5,896                 446                  9,333                   395          8,706

          Yamaha                                                     111           2,591                 130                  3,197                   121           3,114

          Suzuki                                                      2                31                  2                    42                      2                34

          Kawasaki                                                    8             288                    5                    211                     3                111

          Others                                                     14              471                  19                   604                      17           527

          Total New Motorcycles                                  429               9,277                 602                 13,387                   537          12,491

          Total Used Motorcycles                                 128               1,903                 137                  2,128                   106           1,608

          Total Motorcycles                                      557               11,180                739                 15,515                   643         14,099



         In 2024, Adira Finance recorded new financing worth IDR14.1 trillion for the motorcycle segment, down 9.1%
         (yoy) from IDR15.5 trillion in 2023. Revenue from this segment was IDR4.0 trillion in 2024, an increase of 7.3%
         (yoy) from IDR3.8 trillion in 2023. This segment recorded a net profit of IDR1.5 trillion in 2024, down 8.0% (yoy)
         from IDR1.6 trillion in 2023. Meanwhile, the segment’s assets decreased by 1.1% (yoy) to IDR10.8 trillion from
         IDR11.0 trillion in 2023, while the segment’s liabilities grew by 5.9% (yoy) to IDR7.2 trillion in 2024 from IDR6.8
         trillion in 2023.

         The performance of the motorcycle financing segment during 2022-2024 is outlined in the following chart:

         Motorcycle Financing Chart
         (in IDR trillion)


                                                               4.0
                                      1.5
         2024
                                                                                                                                      10.8
                                                                                             7.2


                                                          3.8
                                      1.6
         2023
                                                                                                                                      11.0
                                                                                       6.8


                                                   3.1
                                 1.4
         2022
                                                                                                   7.7
                                                           4.0

                    0                 2.0                4.0                 6.0                   8.0               10.0                      12.0


                                            Revenues             Net Profit             Assets                 Liabilities




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                             2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 149
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         Business Overview

         CAR FINANCING




         Car Financing Business Segment                         interest rates, increasing prices of basic necessities,
         In the four-wheeler vehicle financing segment,         declining commodity prices, and decreasing job
         Adira Finance provides financing for both new and      opportunities. In addition, the increase in vehicle
         used, passenger and commercial cars. Moreover,         prices that exceeds the increase in income is also a
         similar to the two-wheeler segment, Adira Finance      factor that influences the decline in car sales.
         also offers two financing systems: conventional and
         sharia financing.                                      Car Financing Strategy and Policy
                                                                In 2024, Adira Finance adopted various strategies
         In 2024, domestic car wholesale sales experienced a    and policies to enhance the performance of
         significant decline of 14.1% (yoy) to 864.2 thousand   its automotive financing segment. Among the
         units from 1,006 thousand units in 2023. Sales of      strategies implemented by the Company are
         new cars for the passenger car category decreased      sharpening the segmentation of automotive
         by 13.8% (yoy) from 779 thousand units in 2023         financing, both in terms of consumers, products,
         to 672 thousand units in 2024. Meanwhile, sales        and partners (dealers), to align with the Company’s
         of new cars in the commercial car category also        aspirations; providing financing products based
         recorded a decline of 14.9% (yoy) from 226 thousand    on risk profiles; providing new product innovation
         units in 2023 to 193 thousand units in 2024. The       to target the upper-middle class segment; and
         decline in new car sales was due to the weakening      collaborating with new OEM brands to achieve
         of consumer purchasing power driven by rising          better penetration in the automotive financing
                                                                business.




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                                                                                                    and Analysis                Responsibility




            In 2024, Adira Finance will continue to provide financing for environmentally friendly products, including
            electric car. As of December 2024, the Company has recorded electric car financing distribution of IDR307.4
            billion. The Company sees strong growth potential in electric vehicle financing, driven by increasing public
            awareness of green living, the availability of various electric vehicle brands, and Government incentives
            designed to boost demand. Therefore, the Company remains committed to developing sustainable finance
            and will continue to offer financing for various environmentally friendly products, such as electric car.



            Performance and Revenue of the Car Financing Segment
            In 2024, the car financing segment represent 35% of Adira Finance’s total new financing portfolio, lower
            than 41% in 2023. This decline is in line with the weakening conditions of the automotive industry and also
            challenging economic conditions.

            Total new financing for the car segment reached IDR12.8 trillion in 2024, decreasing by 25.7%, (yoy) from
            IDR17.2 trillion in 2023. The contribution of financing for the passenger car and commercial car categories was
            62% and 38% respectively of total car financing.




IDR 12.8
trillion
                         Adira Finance has diversified its
                         portfolio by financing various car
In 2024 Adira Finance
                         brands for both new and used
has disbursed            cars. The composition of new
new car financing        cars represents 66% of total car
amounted to IDR12.8      financing, whereas the remaining
trillion.
                         portion is accounted for used cars.



            Regarding segment revenue, Adira Finance recorded revenue of IDR2.3 trillion in 2024, 6.6% lower (yoy)
            compared to IDR2.5 trillion in 2023. In terms of net profit, the Company recorded IDR448.2 billion in 2024,
            down 52.5% (yoy) compared to IDR942.8 billion in 2023. Meanwhile, assets from the car financing segment
            also decreased by 7.1% (yoy) from IDR12.9 trillion in 2023 to IDR12 trillion in 2024, and segment liabilities also
            slightly reduced by 1.1% (yoy), from IDR7.9 trillion in 2023 to IDR7.8 trillion in 2024.




                                                                                2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 151
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         The following table outlines the performance of Adira Finance’s new and used car financing disbursements
         for 2022-2024:

         Financing for New and Used Cars
                        Contribution of Business Segment                                  2022                            2023                         2024

                                                                              New Cars

          New Financing (thousand unit)                                                               42                                50                          35

          Amount of New Financing (IDR Trillion)                                                    9,400                            11,800                    8,400

          Growth of Total Financing                                                                70.4%                              25.2%                   (28.6%)

          Average Annual Effective Interest Rate                                                 13%-17%                            13%-17%                   13%-17%

                                                                              Used Cars

          New Financing (thousand unit)                                                               34                                40                          32

          Amount of New Financing (IDR Trillion)                                                    4,200                             5,400                     4,300

          Growth of Total Financing                                                                 28.7%                             28.1%                    (19,4%)

          Average Annual Effective Interest Rate                                                 18%-22%                         18%-22%                   18%-22%



         The following table outlines new car financing by brand in 2022-2024:

         Car Segment Performance Based on Brands
                                                              2022                                      2023                                       2024
                        Description                thousand                                thousand                                     thousand
                                                                        IDR Bn.                                  IDR Bn.                                  IDR Bn.
                                                     units                                   units                                        units

                                                                              New Cars

          Daihatsu                                         18                  2,871                   21                  3,509                 14             2,401

          Mitsubishi                                          6                 198                     7                  2,476                   5            1,7610

          Toyota                                              3                    31                  4                    985                    3              726

          Suzuki                                              6                 288                     7                   1,136                  5              772

          Honda                                               3                 559                    4                    829                    3              656

          Others                                              7                                         7                  2,872                   5             2,130

          Total New Motorcycles                            42                 9,434                   90                  11,808                 35             8,425

          Total Used Motorcycles                           34                 4,202                   40                  5,382                  32            4,340

          Total Motorcycles                                76                 13,637                  90                  19,190                 67            12,765



         The performance of the car financing segment during 2022-2024 is outlined in the following chart:

         Car Financing Chart
         (in IDR trillion)


                                        2.3
                         0.4
         2024
                                                                                                                          12.0
                                                                                  7.8


                                        2.5
                               0.9
         2023
                                                                                                                                 12.9
                                                                                  7.9


                                        2.4
                               1.1
         2022
                                                                                                                  11.5
                                                                  6.1

                    0                 4.0           6.0                 8.0                  10.0                 12.0                    14.0


                                        Revenues          Net Profit                    Assets              Liabilities

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                             2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 153
Page 156
         Business Overview

         NON-AUTOMOTIVE FINANCING




         Segment Description                                   segment is aiming at expanding the Company’s
         Adira Finance continues to innovate by expanding      financing business network into non-automotive
         into non-automotive segments, including multi-        financing, which makes the segment as a key
         purpose financing through the “Solusi Dana”           segment for Adira Finance’s business development.
         product, heavy equipment, and others. This
         expansion is a diversification strategy to mitigate   Among the strategies and policies implemented
         or reduce the risks of business concentration that    by the Company throughout 2024 is to continue
         arise when the automotive industry is weakening,      to make internal improvements to enhance
         as happened in 2024. In November 2024, Adira          business processes, including increasing the use of
         Finance launched a multi-purpose financing            technology to expand consumer reach.
         product, namely “Solusi Dana,” which is a multi-
         purpose financing product with a guarantee of a       Previously, the Company had a mobile application,
         Motor Vehicle Ownership Certificate (BPKB) that       namely Adiraku, which allows customers to apply
         allow customers to meet various financial needs,      for multipurpose loans online. Then in 2024,
         ranging from education, home renovation, to           the Company launched the mobile application
         business capital.                                     “Danadira” which is an application for instant
                                                               funding financing from Adira Finance, all processes
         Non-Automotive Financing Strategies and               of which are carried out digitally and directly from
         Policies                                              mobile phones, starting from financing applications
         In line with Adira Finance’s roadmap of business      to cash disbursements, as well as installment
         strategic direction, the non-automotive financing     payments.




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                                                                                                                               and Analysis                Responsibility




            The ongoing digital business transformation in this                                     In this segment, Solusi Dana financing represents
            segment aims to improve operational efficiency                                          92% of all non-automotive financing, while the
            and achieve competitive advantage. In addition,                                         remaining 8% is in the form of heavy equipment and
            the Company will also always maintain asset                                             other financing.
            quality in the non-automotive segment through
            the implementation of prudent risk management                                           Segment revenue in 2024 increased by 16.8% (yoy) to
            principles.                                                                             IDR1.7 trillion from IDR1.4 trillion in 2023. Along with
                                                                                                    the increase in revenue, net profit also increased by
            Performance and Revenue of the Non-                                                     5.2% (yoy) in 2024 to IDR742.1 billion compared to
            Automotive Financing Segment                                                            IDR705.2 billion in 2023. In terms of assets, the asset
            In 2024, Adira Finance has distributed new financing                                    position grew from IDR3.9 trillion to IDR5.2 trillion in
            in the non-automotive segment amounting to                                              2024, or up 33.7% (yoy); while segment liabilities also
            IDR9.8 trillion, an increase of 10% (yoy) compared                                      increased significantly by 46.9% (yoy) from IDR2.5
            to the IDR8.8 trillion that was distributed in 2023.                                    trillion in 2023 to IDR3.6 trillion in 2024.




                                Adira Finance is committed to
                                continuously providing financing
                                solutions that meet consumers’
IDR 9.8
trillion
                                needs at every stage of their lives.
                                This commitment is reflected in the
In 2024 Adira Finance
                                offering of non-automotive financing,
has disbursed new               which enables the Company to reach a
financing for non-              broader customer segment. Additionally,
automotive segment              non-automotive financing supports
of IDR9.8 trillion.
                                sustainable business growth by
                                helping to mitigate risks that are overly
                                concentrated in the automotive sector.


            The following is the performance of the non-automotive financing business segment in 2022-2024:

            Non-Automotive Financing Chart
            (in IDR trillion)


                                                            1.7
                                       0.7
            2024
                                                                                                                                      5.2
                                                                         2.4


                                                      1.4
                                       0.7
            2023
                                                                                                            3.9
                                                             1.7


                                                1.1
                                 0.4
            2022
                                                                                             3.0
                                               1.2

                       0                 1.0                      2.0                 3.0                4.0                  5.0                 6.0


                                               Revenues                    Net Profit              Assets             Liabilities




                                                                                                        2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 155
Page 158
         The more detailed income per business segment information can be found in note no. 48 on operating
         segments in the 2024 Audited Financial Statements.

         REVENUE AND PROFIT OF BUSINESS SEGMENTS

         Adira Finance conducts its business activities and identifies the segments according to product type and
         geographical areas. The profit or loss of each segment is used as the basis for each segment’s performance
         assessment.

         Information regarding the primary business segment for the period of 2022-2024 based on product type is
         shown below:

         Primary Business Segments Based on Product Type
                                                                                                                         (in IDR Billion)

                                           Motorcycles                           Cars                  Durable Goods and Others
               Description
                                2022          2023        2024        2022       2023       2024       2022       2023          2024

          Consumer financing    2,456.4       2,883.4      3,085.5    1,920.6     1,873.2   1,686.4     996.7     1,285.3         1,419.0
          income

          Murabahah margin        687.9         883.3       955.6       475.1      567.4      582.3       32.2       32.0           23.6

          Financing leases          0.7            0.5         0.4       39.7       50.9       57.9       27.9       96.5          208.2
          income

          Interest expenses      (243.1)      (360.4)      (504.2)    (360.6)     (471.4)   (570.9)     (82.3)     (137.9)       (207.5)
          and financing
          charges

          Sharia revenue          (12.4)         (13.5)     (27.5)      (16.0)     (15.9)     (33.3)     (0.8)      (0.6)           (0.7)
          sharing for
          mudharabah bonds

          Income for the         1,442.1       1,613.2    1,484.8     1,057.9      942.8     448.2      426.3      705.2           742.1
          period

          Provision for         (603.5)        (936.2)    (1,201.4)   (478.1)     (519.8)   (745.2)     (174.1)    (191.7)        (279.1)
          impairment losses

          Assets                 7,701.5      10,962.7    10,839.0    11,537.8   12,888.1   11,976.6   3,006.6    3,880.5        5,187.9

          Liabilities           4,014.8        6,755.2     7,154.3    6,140.6    7,924.2    7,837.2    1,724.6    2,473.0        3,631.9




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                                                   Highlights                       Report          Profile       Discussion      Governance     and Social         Data
                                                                                                                 and Analysis                  Responsibility




OPERATION REVIEW
PER REGION
OPERATIONAL PERFORMANCE BY GEOGRAPHICAL AREA

Adira Finance divides its business segments geographically into several operating areas comprising
Jabodetabekser (Greater Jakarta Metropolitan Area), West Java, Central Java, East Java, Sumatra, Kalimantan,
Sulawesi, Bali and Nusa Tenggara. By the end of Desember 2024, Adira Finance has managed 508 business
networks, including sharia branches spread across several regions in Indonesia.

Operational Performance by Geographical Area
                                                                                                                                                      (in IDR Billion)

                                          Java*                                     Jabodetabekser                                         Sumatra
     Description
                            2022          2023            2024            2022             2023                2024             2022           2023             2024

Operating income**           1,629.0        1,810.1        1,933.2            1,628.3      1,940.9             2,106.3          1,446.4        1,696.2          1,675.5

Interest expenses &          (154.4)        (211.3)       (304.0)             (134.0)      (227.4)             (359.6)          (168.7)        (232.9)          (103.0)
financing charges***

Income for the                 691.4        708.2           586.8               880.1          978.6            836.8             578.1         684.1             136.7
period

Assets                       4,607.6       6,155.5        6,372.9             4,812.1      7,243.2             7,860.1          5,328.3        6,100.1          2,152.3

Liabilities                  2,442.1       3,769.0        4,183.8             2,665.4      4,496.2             5,266.0          2,856.9        3,767.4           1,417.1

                                        Kalimantan                                       Sulawesi                                  Bali & Nusa Tenggara
     Description
                            2022          2023            2024            2022             2023                2024             2022           2023             2024

Operating income**             547.5        678.3               735.5          1,105.5         1,148.3         1,096.4           280.3          398.8             471.9

Interest expenses &            (63.1)       (86.6)         (106.6)             (161.0)     (184.7)             (214.2)           (33.9)         (56.6)           (78.8)
financing charges***

Income for the                224.8          271.0          264.5              469.5           487.8             333.5             115.5        189.9             217.5
period

Assets                       1,967.4       2,357.9         2,210.7            4,575.2      4,480.6             4,113.8           1,179.3       1,680.2          1,832.8

Liabilities                  1,046.7       1,475.9         1,503.4            2,245.1      2,643.0             2,599.1           654.5         1,044.5          1,220.0
*) Consisting of West Java, Central Java, and East Java
**) Consisting of consumer financing income, mudharabah margin, and financing lease income
***) Including revenue sharing for mudharabah bonds




As of the end of December 2024, Java (Java and Jabodetabekser) continued to be the biggest contributor
of all geographic areas with 50.4% of total operating revenue, 56.9% of total interest expenses & financing
charges, 56.9% of the income for the year, 60% in assets and 58% of the liabilities of Company’s total portfolio.
The significant contribution of Java is due to its vital role in the Indonesian economy and high population
concentration in comparison to other islands in Indonesia, making it the most dominant financing market in
Indonesia.

Note 48 of the 2024 audited financial statement presents a more detailed revenue breakdown by geographical
area, which is an integral part of this annual report.




                                                                                         2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 157
Page 160
         MARKETING

                                                             MARKET ANALYSIS AND BUSINESS
                                                             COMPETITION
           To boost new financing in                         In 2024, the dynamics of the global and domestic
           both the automotive and non-                      economy face various challenges influenced by
           automotive segments while                         several key factors, such as prolonged inflation,
                                                             increasingly tight monetary policies, declining
           strengthening customer
                                                             productivity in leading business sectors, and rising
           retention, Adira Finance                          geopolitical uncertainty. The combination of these
           has adopted a customer-                           factors creates pressure on various sectors, including
           centric marketing strategy.                       the automotive and financing industries.
           By integrating data analytics,
           the Company is able to                            In general, the automotive industry faced challenges
                                                             in 2024, particularly in the four-wheeled vehicle
           optimize product design,
                                                             segment. Data from the Indonesian Automotive
           conduct more targeted market                      Industry Association (Gaikindo) shows that new four-
           segmentation, and execute                         wheeled vehicle retail sales fell significantly by 11%
           effective marketing campaigns.                    (yoy) to 890 thousand units. Meanwhile, according
           Additionally, Adira Finance                       to data from the Indonesian Motorcycle Industry
           is investing in employee skill                    Association (AISI), new two-wheeled vehicle retail
                                                             sales increased by 5% (yoy) to 6.3 million units from
           development and productivity,
                                                             the previous 6.0 million units in 2023.
           creating a strong foundation
           to drive sustainable business
           growth.




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                                      Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                       Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                       and Analysis                Responsibility




The financing industry continued to grapple with               DIGITAL INNOVATION [SEOJK F.26]
intense competition in 2024. Based on data from                Continuing the digital transformation that the
the Financial Services Authority (OJK), the number             Company has been undertaking for the past five
of financing institutions at the end of December               years, the Adiraku app has become the primary
2024 experienced a slight decline to 146.                      digital service for Adira Finance customers to access
                                                               contract details, payment history, make online
MARKET POSITIONING                                             installment payments, and obtain various benefits
To ensure Adira Finance remains a dominant force               in the form of discount offers from automotive and
in the financing industry, the Company continues               non-automotive partners. Customers can also earn
to position itself as one of the largest financing             Adirapoints that can be exchanged for installment
companies in the automotive sector. The Company                payment discounts or various attractive vouchers
offers financing services for both new and used                such as phone credit, electricity vouchers, food and
motorcycles and cars from various brands to meet               beverages, or shopping vouchers within the Adiraku
customer needs more comprehensively.                           app, including being exchanged for the Undian
                                                               Harcilnas and Undian Umrah Untuk Sahabat. All
In 2024, Adira Finance started to expand its business          these support customer retention efforts to increase
reach into the non-automotive sector. This step was            loyalty to Adira Finance products and services.
taken as an effort to mitigate potential risks arising
from the dominant concentration in the automotive              The Company provides the digital platforms
sector. Through the #diModalin program, Adira                  Momobil.id and Momotor.id, which are also
Finance offers multi-purpose financing such as                 connected to the Adiraku application to support the
Dana Solusi for various customer needs based                   automotive financing business. These sites offer a
on their life cycles. This program also serves as a            variety of new and used cars and motorcycles from
way for the Company to acquire new customers,                  dealers who partner with Adira, allowing for online
thus leading to the expansion of Adira Finance’s               unit ordering and credit applications. Additionally,
customer base.                                                 there is the Moservice platform which offers various
                                                               benefits from the automotive ecosystem such as
Adira Finance provides practical and flexible                  workshops and car/motorcycle accessories needed
financing access, covering both digital and non-               by customers who own motor vehicles.
digital services. Additionally, the Company is a
pioneer in innovation and digitalization development           On the non-automotive business side, the Company
within the financing industry. Currently, Adira                is also developing the Danadira app which will
Finance operates digital platforms such as momobil.            offer digital cash loans to consumers. All financing
id and momotor.id for the automotive market, as                applications submitted through Danadira will be
well as Adiraku for customer services and retention.           processed digitally so that consumers can get faster
Moreover, the Company is developing the Danadira               approval and disbursement of funds.
application to offer cash loan services to consumers.
                                                               To complete the provision of other digital financial
As of the end of December 2024, Adira Finance                  solutions, the Company has also partnered with
has 508 business networks spread throughout                    Zurich Insurance Indonesia and Zurich General
Indonesia, serving 2.0 million customers. Out of               Takaful Indonesia to offer various conventional and
these, there were 42 sharia branches and 68 sharia             sharia insurance products with online purchases
kiosks/satellites, which reflected the Company’s               through the Adiraku app. In addition, the Company
presence for consumers seeking sharia-based                    has partnered with Bank Danamon for the use of
financing.                                                     D-wallet for installment payments in Adiraku and the
                                                               Banking-as-a-Service installment payment service
                                                               through Adiraku for Bank Danamon customers.

                                                               By the end of December 2024, Adiraku application
                                                               has been downloaded for 4.5 million times with 1.6
                                                               million registered users.




                                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 159
Page 162
         MARKETING STRATEGY IN 2024                                •   Collaboration with Bank Danamon, Zurich
                                                                       Asuransi Indonesia, and Asuransi Manulife in
         Marketing strategies in 2024 has revolved around              providing non-financing financial products
         the same customer-centric principle used as the               such as Tabungan Danamon Adira, KPM Prima,
         core of Adira Finance’s business strategic direction.         and several insurance products such as general
         The Company is also focusing on products that                 insurance and life insurance which have been
         have healthy growth and better profitability, such            custom-tailored to meet the needs of Adira’s
         as multi-purpose financing, through campaigns                 customers.
         like #SahabatDanaTunai across various marketing           •   Undian Umrah Untuk Sahabat Program which
         channels, to reduce dependence on the automotive              provided as the grand prize and door prize
         market which has stagnated in 2024.                           for customers applying for financing through
                                                                       various exhibition programs and Adirapoin
         The Company has started implementing a stronger               redemption via the Adiraku app.
         customer relationship management (CRM) and                •   Conducting direct selling to consumers through
         telesales approach to improve customer retention,             various exhibition activities such as SOBAT EXPO
         especially through refinancing schemes for                    in some cities in Indonesia, to market Adira
         customers whose automotive financing is nearing               Finance’s products closer to the public and
         maturity.                                                     potential customers.
                                                                   •   Improving customer loyalty by continuing the
         To maintain its position in the automotive market,            Adirapoin program available at the Adiraku
         the Company’s marketing initiatives are focused               mobile application. Undian Harcilnas (Harinya
         on strengthening its existing market share and                Cicilan Lunas) as a part of Adirapoin Customer
         expanding it through various attractive programs              Loyalty Program offers the grand prize of
         for both customers and dealers. In the bankable               full repayment and and consolation prizes of
         consumer segment, to increase its penetration,                month’s loan settlement.
         Adira Finance has partnered with Bank Danamon             •   Festival Pasar Rakyat (FPR) as Adira Finance’s
         to market KPM Prima, which offers attractive and              endeavor to build closer relationships with
         competitive interest rates for mid-to-high-end                MSMEs and support the development of
         vehicles.                                                     microenterprises in Indonesia.

         Sustainable financing is also an important                MARKETING EXPENSES
         marketing theme for Adira Finance in 2024. The
         Company is determined to become one of the                Throughout 2024, Adira Finance spent IDR625.0
         market leaders in electric vehicle financing by           billion on marketing expenses, relatively stable
         strengthening its presence through participation in       compared to 2023. Despite the market condition
         large-scale automotive exhibitions and organizing         has become increasingly competitive, the Company
         exclusive events. This effort is supported by strategic   has maintained its allocation of efficient marketing
         partnerships with various electric car and motorcycle     expenses to support its marketing initiatives to
         brands to increase visibility and competitiveness in      strengthen its market position.
         the industry.
                                                                   For 2025, Adira Finance projected marketing
         The following are some of the strategic marketing         expenses allocation is to be adjusted according to
         activities conducted in 2024:                             the Company’s expansion and product innovation
         • Indonesia International Motor Show (IIMS)               needs.
            2024 in Jakarta and Surabaya, as one of the
            main sponsors and participants of the event            MARKET SHARE
            with MUFG and Bank Danamon. The theme
            highlighted in this event was environmentally          In 2024, Adira Finance demonstrated a stable market
            friendly vehicles.                                     share performance despite intensifying competition
         • #Sahabat Dana Tunai Campaign to market                  in the financing industry. As of December 2024,
            multipurpose financing that caters to a broader        Adira Finance held approximately 4.0% of the new
            range of consumer needs throughout their life          car market share and 8.5% of the new motorcycle
            cycle, such as education, weddings, healthcare,        market share. Additionally, the company contributed
            home renovations, business capital, and other          about 9% to the total outstanding receivables in the
            financing needs.                                       financing industry, indicating a significant position
                                                                   in the Indonesian financing market.




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                                               Performance   Opening    Management     Corporate     Management        Corporate   Environmental     Supporting
                                                Highlights                Report        Profile       Discussion      Governance     and Social         Data
                                                                                                     and Analysis                  Responsibility




The changes in Adira Finance’s market share in 2024 were influenced by several key factors, including:
a) The prevailing global and domestic economic challenges, coupled with declining consumer purchasing
   power, were the primary factors affecting Adira Finance’s automotive market share. In response to these
   conditions, Adira Finance needed to adapt by continually strengthening its product diversification
   strategy, optimizing financing for a broader market segment, and investing in digitalization to facilitate
   consumer access and service.
b) With the growing interest in environmentally friendly vehicles, Adira Finance recorded a significant
   increase in electric vehicle financing.
c) The introduction of the Solusi Dana financing product played a role in expanding the company’s market
   share, given the increasing number of consumers seeking flexible financing solutions for various needs,
   such as education, home renovations, and business capital.
d) Strategic collaborations with Bank Danamon and MUFG Group further supported the increase in
   automotive market share in the upper-middle segment, as well as cross-selling opportunities.

Information regarding Adira Finance’s market share for the past three years is described below:
                         Description                                   Target 2024                 Realization 2024                Projection 2025

Distribution of New Financing (IDR trillion)                                          41.6                            36.6                      12% - 14%

Financing of Automotive (IDR trillion)                                                30.6                            26.9                          5% - 7%

Financing of Non Automotive (IDR trillion)                                            10.9                              9.8                    25% - 30%

Market Share of New Motorcycles                                                      ±8.0%                            8.5%                           ±9.0%

Market Share of New Cars                                                             ±4.0%                            4.0%                           ±4.0%



MARKETING TARGET, REALIZATION AND PROJECTION

To implement its marketing strategy, Adira carried out marketing planning and control. Adira Finance’s results
in 2024 compared to their projected targets are presented on the following table along with the Company’s
projections for 2025:

Information regarding Adira Finance’s market share (2022-2024)
                                          Description                                                               2022           2023             2024

Assets                                                         Industry (IDR trillion)                               487.9          552.9            588.9

                                                               Adira Finance (IDR trillion)                           24.9            31.0             32.6

                                                               Market share to industry                               5.1%           5.6%             5.5%

Financing Receivables including                                Industry (IDR trillion)                               575.5          659.9            709.3*
joint-financing portion
                                                               Adira Finance (IDR trillion)                           44.6            55.7             56.0

                                                               Market share to industry                               7.7%           8.4%             7.9%

Sales of New Motorcycles                                       Industry (thousand units)                            5,221.0        6,237.0          6,333.3

                                                               Adira Finance (thousand units)                        429.0          603.0             537.0

                                                               Market share to industry                               8.2%           9.7%             8.5%

New Car Sales                                                  Industry (thousand units)                            1,048.0        1,006.0            865.7

                                                               Adira Finance (thousand units)                         42.0           50.0                  35

                                                               Market share to industry                               4.0%           5.0%             4.0%
Note : *data as of November 2024




                                                                             2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 161
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         STRATEGIC PLANS IN 2025

         In 2025, Adira Finance will continue to implement a customer-centric strategy to improve customer retention
         and acquire new high-quality customers. From a product perspective, the Company will apply different
         strategies for each product:
         • Accelerating the expansion of multi-purpose financing products, which have better growth potential, and
             are not dependent on the ups and downs of the automotive market. This will be done by strengthening
             Customer Relationship Management (CRM) and telesales marketing strategies to increase customer
             retention through refinancing products. In addition, channeling marketing strategy will also be
             strengthened to acquire new customers who need cash loans from both digital and conventional.
         • Increasing Adira Finance’s market share in new and used two-wheeled vehicle financing to drive business
             growth.
         • Targeting higher-quality customer segments for four-wheeled vehicle financing.
         • Increasing Adira Finance’s market share in electric vehicle financing, both four-wheeled and two-wheeled,
             by targeting quality customer segments to increase sustainable financing.




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                      Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                       Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                       and Analysis                Responsibility




OPERATIONS

                                               Adira Finance is strategically strengthening
                                               its market position by implementing a robust
In 2024, Adira Finance                         governance framework and leveraging the synergies
                                               of its digital transformation across all aspects of
fostered strong                                its operations. This integrated approach, driven by
interdepartmental                              a customer-centric strategy, enriches customer
collaboration, driving                         experience, improves operational efficiency, and
operational improvements                       fosters cost leadership.

through process digitalization                 By effectively integrating governance, digital
and a customer-centric                         transformation, and a customer-centric focus, Adira
approach. This resulted                        Finance aims to solidify its competitive advantage
in streamlined processes,                      within the financing industry. This comprehensive
                                               strategy will drive operational innovation, leading
improved cost efficiency,                      to enhanced customer service and ultimately
faster service delivery, and                   strengthening Adira Finance’s contribution to the
increased customer loyalty,                    advancement of the financial industry.
ultimately enhancing the
                                               BUSINESS OPERATION PROCESS
Company’s overall business                     Adira Finance has adopted digital innovation to
performance.                                   streamline its operations, leveraging technology to
                                               unlock new growth opportunities. By enhancing
                                               connectivity with partners and customers, the
                                               Company has expanded its customer base.
                                               Furthermore, operational efficiency has been
                                               significantly improved through the centralization




                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 163
Page 166
         of sales and distribution at select branches,               6. Franchise Retail Network
         regional streamlining of other functions, and the              Adira Finance also collaborates with retail
         implementation of internal automation initiatives              franchise networks, including Indomaret,
         that have boosted employee productivity.                       Alfamart, Alfamidi, and Dan+Dan. Consumers
                                                                        can enjoy the convenience of paying installments
         In 2024, Adira Finance has continued the innovations           at the premises of a retail network spread across
         on payment facilities of its products and services             various locations, and installment receipts have
         - both online or offline – that customers can take             been running online.
         advantage of, such as:
                                                                     7. Cash Deposit Machine Payment Network
         1.   Adiraku Mobile Application                                Adira Finance tries to make it easy for consumers
              Being the Company’s Super-App, Adiraku mobile             to update data, such as telephone numbers,
              application has continued to be improved and              addresses, statuses, and so on. The data updating
              further integrated with the Company’s other               process can be assisted by Adira Finance officers,
              digital platforms, such as the momobil platform           Adira Finance branches and also self-service
              for cars, and momotor for motorcycles.                    through Adiraku.

         2. Adira’s Digital Platforms                                8. Assessment of Consumer Capacity Estimates
            Adira Finance continues to develop the digital              Adira Finance tries to appreciate consumers
            platforms momobil.id, momotor.id, Danadira,                 by providing an estimate of credit limit/ceiling
            moservice.id, dicicilaja.co.id, and others to make          capacity to consumers so that consumers can
            it easier for customers to do financing with Adira          estimate the financing that will be submitted,
            Finance.                                                    and it is hoped that the process will be faster.

         3. Third-Party Digital Platform Channels                    STRATEGIC INITIATIVES IN 2024
            To improve consumer financing transaction                Adira Finance has five business strategic themes for
            services, especially in this digital era, and to reach   2023 – 2025, so all initiatives and strategic projects
            a broader range of consumers, Adira Finance              conducted in 2024 were all synchronized with these
            is adding to its financing network through               five themes. These five themes are:
            collaboration with digital platforms. Therefore,
            Adira Finance synergizes with several digital            1.   Regaining Market Share in Automotive
            platforms such as Danamon D-Bank Pro, HCI,                    Business
            Tokopedia, Grab, Ovo, Linkaja, Gojek, Oto.com,                To support its automotive business, Adira
            Moladin, and other digital platforms.                         Finance has carried out several initiatives such
                                                                          as:
         4. Bank Payment Network and Automated Teller                     • Modernization of Core System focusing on
            Machine (ATM)                                                     some improvement and business process
            Adira Finance works with several banks to                         reengineering in 2024, which includes
            provide payment transaction services through                      the implementation of a roadmap across
            ATMs. Consumers can make payments through                         various automation touchpoints within
            ATM networks and machines, one of which is                        the acquisition process and credit decision
            Bank Danamon ATM, which is one of the largest                     phases;
            banks in Indonesia with a distribution network of             • Refining         Customer      and      Dealer
            more than 355 branch offices and service outlets                  Segmentation in car and motorcycle
            and is supported by 1,043 ATMs and CRMs (Cash                     financing;
            Recycling Machines) with easy access. to ATMs in              • Continuous Process Improvement and
            the ATM Bersama, ALTO, and Prima networks.                        Enhancing Internal Practices to ensure
                                                                              disciplined strategy execution.
         5. PT Pos Indonesia (Persero)
            The Company cooperates with the State-Owned              2. Expand and Diversify Non-Automotive Business
            Enterprise PT Pos Indonesia (Persero) to serve              Adira Finance is supporting the growth of
            online and offline consumers whom the post                  its non-automotive business through several
            office can reach.                                           initiatives, such as continuing to implement
                                                                        its Multipurpose Loan/cash loan business
                                                                        (Solusi Dana) development strategy until 2025.
                                                                        Additionally, the Company has developed new
                                                                        capabilities to offer digital products and services
                                                                        for cash loans, providing customers with a
                                                                        simpler and faster application process.



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                                       Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                        Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                        and Analysis                Responsibility




3. Improve Customer Retention                                   meetings and collaborations, to be conducted in a
   Adira Finance is committed to protecting the                 hybrid manner. This approach not only enhances
   privacy of its customers by implementing strict              time efficiency but also provides a more adaptable
   rules and procedures in accordance with our                  solution to the needs of the modern workplace.
   Personal Data Protection policy. To further
   enhance our service, we have introduced several              For its services to the customers, Adira Finance
   improvements for our loyal customers, including              remains committed to simplifying and speeding
   pre-approved financing for repeat applications               up the processes without the need for direct face-
   and video call surveys for faster and easier                 to-face interaction between the customer and the
   customer interactions.                                       Company’s representative. The credit application
                                                                process can be done online using Adiraku, momotor.
4. Improve Operating Efficiency for Cost                        id, momobil.id, and others. The cash disbursement
   Leadership                                                   can be directly transferred to the customer’s bank
   Adira Finance also focuses on achieving cost                 account and the installment payment process can
   leadership through continuous upgrades and                   be done online or offline through payment facility
   business process simplification. This involves               channels such as Adiraku, Bank Danamon ATM and
   simplification of procedures and policies, or                autodebit feature, Post Offices, Alfamart, Indomaret,
   through the use of appropriate technologies.                 and digital applications such as Tokopedia, Gojek,
   Several initiatives done by the Company were                 and others without having to visit Adira Finance’s
   conducting routine cadence for continuous                    branch.
   process upgrades on the loan maintenance/
   collection process; and implementing a system                BUSINESS NETWORK AND DISTRIBUTION
   for managing governance of SAP system access                 OF ACTIVE CONTRACTS
   rights at Adira Finance.                                     Along with the growth of Indonesia’s business in
                                                                2024, Adira Finance has also experienced business
5. Digitalization Across Adira                                  growth followed by the development of a business
   Adira Finance’s fifth strategy is aimed at                   network throughout Indonesia, such as the opening
   remaining competitive within a dynamic                       of new Branches and Satellites to reach more loyal
   business landscape, in which the Company                     Adira Finance customers throughout Indonesia.
   competes with fintech companies amidst                       The realization of Adira Finance’s business network
   technological disruption, as well as prioritizing            expansion consists of 508 business networks,
   easier and faster processes, especially for digital-         comprising 225 branch offices (including 42 Sharia
   savvy customers. Several initiatives have been               branches) and 283 kiosks and satellites (including
   implemented, including the development of a                  Sharia), spread across Indonesia, serving 2 million
   digital application that offers more convenient              active customers.
   and personalized digital products and services
   to meet the needs of our digital customers.                  STRATEGIC INITIATIVES FOR 2025
   Additionally, Adira Finance has invested in data             For 2025, the strategic initiatives at Adira Finance
   development and management to enable data-                   will be carried out in line with the five business
   driven decision making                                       strategies that have already been mentioned earlier,
                                                                namely:
HEALTH PROTOCOL INITIATIVES
The year 2024 marked a significant milestone                    1.   Regain Market Share in Auto Business
for Indonesia as it entered the endemic phase                        • Modernization of the core system on the
of COVID-19 management. This change in status                          acquisition process, management, collection
was accompanied by adjustments in regulations,                         maintenance, with several upgrades and
including the relaxation of previously strict mobility                 process simplification through business
restrictions. Currently, work systems have fully                       process re-engineering.
reverted to a WFO (work from office) scheme, with                    • Refining of customer and dealer segmentation
100% of employees working in the office. However,                      in car and motorcycle financing.
flexibility remains for employees to work from home                  • Continuing the roadmap implementation
(WFH) in specific situations or during emergencies.                    at several automation points within the
The experiences and technological advancements                         acquisition and credit decision processes.
accelerated during the pandemic continue to be                       • Continuous process improvement and
leveraged, enabling various work activities, including                 improving internal rituals to focus on strategy
                                                                       execution with discipline.




                                                                     2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 165
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         2. Expand and Diversify Non-Automotive Business                 4. Improve Operating Efficiency for Cost
            • Conduct routine cadence for business                          Leadership
               development      and    continuous   process                 • Implementing a regular cadence for
               improvement of cash loans;                                      continuous process improvement in loan
            • Developing cash loans through digital                            maintenance and collection processes; and
               products and services by using simplified                    • Continuing improvement and simplification
               and faster applications and processes.                          efforts through streamlining procedures and
                                                                               policies and utilizing appropriate technology,
         3. Improve Customer Retention                                         such as document digitization (paperless)
            Implementing faster and easier process                             and the use of digital signatures to increase
            improvements continuously for loyal/recurring                      cost efficiency and operational effectiveness.
            Adira Finance customers, and becoming a
            financial solution partner for loyal Adira Finance           5. Digitalization Across Adira
            customers.                                                      • Continuous        development      of     digital
                                                                               applications that can provide easier and more
                                                                               tailored digital products and services to meet
                                                                               the needs of digital customers;
                                                                            • Development and management of data at
                                                                               Adira Finance to support data-driven decision
                                                                               making.

         Business Network
                                                                                Satellite / KSKC
                                       KC Branch            KCUS (Sharia                               KSKC US
                         Area                                                   (Others Sharia                             Total
                                        (Office)           Branch Office)                           (Others Office)
                                                                                    Office)

          Jabodetabekser                            41                      6                  11                     3                61

          West Java                                20                       4                  18                     3                45

          Central Java                              19                      4                 23                      3                49

          East Java                                23                       5                  16                   6                  50

          North Sumatra                             7                       4                  14                  13                  38

          Central Sumatra                           13                      3                 25                    6                  47

          South Sumatra                             12                      2                 25                    8                  47

          Kalimantan                                17                      2                 26                   4                   49

          Sulawesi                                  21                   10                   43                   20                  94

          Bali & Nusa Tenggara                      10                      2                  14                     2                28

          Total                                    183                   42                   215                  68                508


         Acive Contract Distribution
                                                                    PRODUCT

                          Area                 CARS                   MOTORCYCLES            NON-AUTOMOTIVE               Total

          Jabotabekser                                   47,940                   363,215                123,795                  534,950

          West Java                                        15,911                 124,511                58,409                   198,831

          Central Java                                     7,774                   157,121                62,455                  227,350

          East Java                                       12,499                  129,163                 50,377                  192,039

          North Sumatra                                   18,001                  82,747                  26,365                   127,113

          Central Sumatra                                20,586                   58,672                 39,909                    119,167

          South Sumatra                                   18,384                   81,023                28,085                   127,492

          Kalimantan                                      12,284                  116,921                 29,103                  158,308

          Sulawesi                                        51,096                  96,087                  52,625                  199,808

          Bali & Nusa Tenggara                            12,558                  74,474                 20,726                   107,758

          Others                                            465                          1                  393                      859

          Total                                          217,498                1,283,935               492,242               1,993,675




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                      Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                       Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                       and Analysis                Responsibility




HUMAN RESOURCES

                                               Adira Finance adopts a robust Human Resources
                                               (HR) strategy to fuel business growth. Key initiatives
                                               include a comprehensive HR management
Adira Finance fosters strong                   framework designed to optimize employee
collaboration between                          performance and enhance customer service.
                                               The Company consistently strives to improve HR
the HR department and
                                               management and information systems, refine
other business functions                       performance management processes, streamline
to drive growth. By                            recruitment, and enhance compensation and
implementing effective HR                      benefits packages. A strong emphasis is placed
                                               on employee development through career
management frameworks,
                                               advancement       opportunities   and    continuous
the Company cultivates a                       learning initiatives, including targeted education
high-performing workforce                      and training programs.
with the necessary skills,
                                               STRATEGY, FOCUS AND POLICIES IN 2024
dedication, and values to
                                               Adira Finance’s HR strategy and management were
support its customer-centric                   directed to respond to the current and the future
culture. This collaborative                    business development needs and challenges. The
approach consistently                          Company ensures that its HR has the competence,
                                               expertise, commitment and are responsive to
delivers exceptional service to
                                               change, while still upholding the Company’s culture.
customers.




                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 167
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         In 2024, the HR Directorate focused on how to            3. Human Resources development through an
         leverage the the implementation of the Company’s            improved learning ecosystem
         strategic initiatives through the strengthening the         In line with the shift from COVID-19 pandemic
         organization and competency to increase market              to endemic, offline learning has been reinstated.
         share in the automotive portfolio; boosting sales           The learning methods have become more
         in the non-automotive portfolio; and improving              varied according to the needs and contexts of
         the mindset and the customer-centric skill as well          the learning objective: online, offline or hybrid.
         as customer retention rate. Other than that, the            Thus, the empowerment and the improvement
         Company continued to optimize productivity and              of the quality of Faculty Member of Adira
         strengthening the digital capability.                       (FMA) has become one of the focus agenda
                                                                     in strengthening the learning ecosystem. This
         This is embodied in a number of strategic initiatives,      focus is further strengthened with the use of
         which include:                                              decentralized learning strategy through regional
                                                                     training which is tailored to the localized
         1.   Strengthening the Organization                         needs. Other than that, Digilearn contents have
              To support the Company’s business strategy in          been continuously enriched as an informal
              focusing on the five aspects mentioned earlier,        method of learning relevant to the needs of HR
              The Company took the initiative in strengthening       development.
              the organization especially in information
              technology organization, digital business, credit   4. Cultivating relationships between employees
              and risk, and several other functions.                 In 2024, Adira Finance has continued to
                                                                     organize various collaborative activities to
         2. Productivity Improvement                                 foster a productive, innovative, and enjoyable
            Initiatives to increase productivity are carried         work environment. Some of these activities
            out through various programs, including the              include Adira Got Talent, Advaganza, August
            adjustment of productivity and allocation of             17th Competitions, Adira Spiritual, and various
            manpower calculations with consideration of              sports activities such as Zumba, Yoga, Pound Fit,
            business achievements, business potentials               Weight Lifting, Badminton, Basketball, Futsal,
            and specific regional characteristics. Also,             Tennis, and Table Tennis. Additionally, there
            refreshment training programs are also                   was a Healthy Walk Competition as part of the
            periodically conducted for upskilling process            Livewell Healthy Living Campaign, Festival Pasar
            and optimizing of technical skills.                      Rakyat (FPR), Best Employee Competition, and
                                                                     other major events such as the Kick Off, Midyear,
              Furthermore, the increase in productivity from         Mudik Bersama, Buka Puasa Bersama, and Adira
              the perspective of recruitment process is done         Anniversary.
              by conducting acceleration of recruitment
              SLS on several positions supported with the         5. Culture Development which Supports
              increase in the ratio to candidates. This is also      Business Initiatives, Innovation and Employee
              equipped with the increasing quality of the            Productivity
              candidates through: enhancement interview              Culture development activities undertaken in
              tools using AI technology, additional tools for        2024 were aimed at empowering of Adira Top
              testing the compatibility between interest and         values (Advance, Reliable, and Obsessed) based
              talent using system, conducting interview skill        on the OCHI survey, the development of Agile
              on refreshment training to all users as well as        culture to support ongoing transformation
              adding sourcing channels both by online and            projects, digital culture and Adira Happiness
              offline.                                               Program (AHA), as well as culture of innovation.

              The Company is adjusting its incentive scheme       6. Improvement of Digital Capability
              to increase productivity, including reviewing the      The improvement of digital capability at
              medical benefit scheme to be more competitive          Adira Finance is done in general as well
              and providing incentive boosters as a form of          as digital capability in HR specifically. The
              appreciation for employee performance. The             Company’s digital capability improvement
              employee productivity treatment is done by the         was done through various programs such as IT
              IMPK scheme development which puts more                transformation, the School of Digital program
              emphasis on productivity and potentials by             with certifications regarding IT & digital skills.
              considering location and portfolio to enforce a        Specifically for HR, aside from continuing the
              more effective reward and punishment.                  development of HR super apps (SMILE apps),
                                                                     other initiatives undertaken by the Company




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                                                                                        and Analysis                Responsibility




   was the implementation of SAP Analytic Cloud                     3. HR Dashboard
   (SAC) to generate HR dashboard used in decision                     To support the business in decision making,
   making by internal HR division as well as by the                    the HR division has also developed the SAC
   business.                                                           (SAP Analytic Cloud) HR Dashboard and
7. Improving the role of Change Management                             Predictive Analytics which enables its user to
   Improving the supervision of the implementation                     access and gain insights from HR data.
   of    transformation    projects     and     the
   implementation of policies regarding mindset                     4. Integration of Payroll System to the Bank
   change, work pattern and employee behaviour.                        To improve the security and accuracy in the
                                                                       payroll process, the Company has developed
Furthermore, Adira Finance also focuses on                             HR system integration to the bank. Through
technology transformation, cultural transformation,                    inter-system integration, the security can be
and the acceleration of business support activities                    increased and the frequency of human errors
in the post-pandemic period. This is done so that                      in payroll payments can be reduced.
the Company can continue to adapt and innovate
amidst all ongoing changes, and thus creating new                   5. Digital Signature
innovations in the midst of challenging economic                       All automated and paperless processes as
and industry conditions.                                               well as document approval are carried out
                                                                       with digital signatures so as to accelerate the
A. First Focus: Technology Transformation                              process of document approval (SLA), such as
   Responding to the challenges of the changing                        in transactions for submitting labor requests,
   millennial era and digitalization and in line                       submitting      employee    status    changes,
   with the ongoing business transformation,                           submitting employee promotion processes,
   Adira Finance has developed infrastructure for                      and others.
   a digital-based Human Resource Information
   System (HRIS). The infrastructure that the                       6. HC Inventory System
   Company developed in 2024 included:                                 This is an inventory system for routine
                                                                       consumables and non-capital goods such
   1.   Employee Apps – Smile Apps                                     as office stationery, office printed goods,
        Smile Apps is a mobile-based application                       promotional items, customer gift items
        which can be downloaded by employees at                        and so on. The system makes it easier for
        the Apps Store and Playstore. This application                 the HCGA Division and users in the process
        combines all necessary applications need                       of submitting goods, monitoring stock
        by the employees. In 2024, the Smile Apps                      availability, storage management in the
        has entered its third and fourth phase                         warehouse, to control and report on the use
        marked by the UI/UX development activities,                    of goods.
        improvement of auction feature, additional
        new features such as Quiz, Badges, Reward                   7. Development of Robotic Process
        & Redeem as well as employee benefit                           Automation (RPA)
        information,   chatbot    and      continuous                  RPA is developed with the aim of improving
        development of the apps’ contents.                             the quality and work standards of employees.
                                                                       With RPA, work that is operational and
   2. Amazone – Virtual Collaboration                                  repetitive on a large scale can be done
      To fulfil the spirit of collaboration among                      automatically so that it is precise and fast.
      companies with the MUFG Group, Adira                             This helps employees to focus more on
      Finance has developed and implemented                            developmental work. The development of
      Amazone or “Adira Amazing Online Expo”, an                       RPA in 2024 focused on expanding the RPA
      interactive platform for employees within the                    scheme in previous year when RPA had
      MUFG Group (Adira, Danamon and MUFG),                            started the automation of HR activities with
      enabling them to interact and purchase                           businesses such RPA General Lajur Report,
      flagship products from one to another with                       Fiducia Report, Incentive Reporting and
      special rates.                                                   Dealer Invoicing.




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            8. Virtual Job Fair Application                     Obsessed could be defined as winning mentality,
               Fulfilling the hopes of millenial and gen Z      which is one of the values contained within the
               candidates for fast and easy recruitment         cultural system at Adira Finance. It has a very vital
               process which is also available online, the      role in the Company’s business practice from
               Company has created an application called        the lowest level up to the top. The importance
               Virtual Job Fair which can be accessed by        of the implementation of this principle needs
               any candidates from anywhere for 24 hours.       to be disseminated to all employees to ensure
               This application supports online and realtime    militant mindset, winning mentality as well as
               recruitment starting from the initial stage      integrated way of thinking on all of employees’
               until the hiring stage.                          daily business activities.

            9. Salary Advance                                   Next, there was also implementation of integrity
               To    accommodate      employee’s   urgent       culture as a part of the Adira Finance’s efforts to
               needs, the Company has provided Salary           reduce the potential of frauds in the Company,
               Advance facility which can be taken by           which focused on the active involvements of
               the employee by online through the use of        employees in the program. The program included
               available HR application. This convenience       the making and the playback of anti-fraud
               offers employees a sense of security and         movies, video-making and poster competitions
               comfort, enabling them to handle financial       related to anti-fraud, organizing law-awareness
               emergencies more quickly and efficiently.        activities as well as anti-fraud-themed programs
                                                                in each region.
         B. Second Focus: Cultural Transformation
            The second focus is related to the Company’s        In order to maintain collaboration among
            culture. Adira Finance has been actively            employees and to maintain the spirit of
            conducting activities and efforts to empower        togetherness, the Company continued to carry
            the Company’s culture thematically each year.       out various activities and programs. Some of the
            In 2024, the theme of the culture empowerment       activities carried out include the following:
            was “ARO” (Advanced, Reliable, & Obsessed)
            as well as collaborating with the Anti-Fraud        1. Sport Advaganza
            Management (AFM) to conduct special program            Sport Advaganza has been reinstated
            related to the Integrity Culture. The Company          nationwide starting from the regionals to
            also welcome the culture of Sustainability             the head office. Advaganza features various
            Finance in compliance to POJK and started its          sports as a means to showcase the employees’
            Health Safety Environment (HSE) initiative.            talents in sports. This program is expected to
                                                                   boost employees’ productivity going forward.
            Regarding Advanced, it is a key value in            2. Adira Got Talent
            improving productivity at Adira Finance,               Adira Got Talent has been reinstated as well
            especially in preparing for changes in economic        to become a venue for employees’ talents
            conditions as well as the trend in business            and potentials in arts starting from singing,
            process digitalization. Among several activities       dancing, individually and in group, to other
            done were the implementation of innolimit,             art talents as well, namely stand-up comedy,
            enhancement of Employee Super Apps (Smile              beatbox and others.
            Apps) and Amazone Virtual Collaboration             3. Carbon Offset
                                                                   Carbon Offset as a part of sustainability
            Reliable means the ability to implement the roles      finance where the Company collaborates
            and responsibility accompanied with capacity in        with certified partners to measure and
            execution. This value is crucial in the Company’s      conduct treatments on carbon emissions
            business journey to implement predetermined            generated by the Company’s activities. This
            plans at the beginning of 2024. Programs               activity also supports the Company’s aim
            conducted in regards to this were Letter of            to improve efficiency in terms of operating
            Commitment (LOC) policy, Coaching Counselling          expenses.
            Implementation, Leadership Training, and Work
            Unit Leader Mentorship.




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                                     Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                      Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                      and Analysis                Responsibility




      In 2024, Adira Finance organized several                RECRUITMENT & CAREER DEVELOPMENT
      activities to support the implementation and            Adira Finance uses strict criteria to select the best
      achievement of the ‘Sayang Bumiku’ program              candidates for open positions, ensuring fairness and
      series, which include awareness-raising                 impartiality in the recruitment process to achieve
      and activities such as training, campaigns,             the company’s goals and provide opportunities
      workshops, and benchmarking involving                   for its workforce. The Company does not tolerate
      the MUFG Group, employees, customers,                   the use of underage or forced labour and in 2023.
      business partners, and the Government.                  Recruitment focused on finding candidates who
      In addition, a tree planting and mangrove               could support the company’s digital innovation
      planting program was implemented in TWK                 needs and align with its strategic policies.
      Angke, Cilacap, and Semarang with more
      than 5,000 mangroves planted. The Company               The recruitment process is carried out selectively to
      also provided facilities or infrastructure for          support the positions and functions required by the
      recharging electric vehicle batteries at one            business. This includes:
      of the Company’s branches. The Company                  • Recruitment for cadre development, particularly
      also invited the involvement of employees,                 for positions such as general management
      customers, and the general public in making                trainee (MT) for general positions, digital MT,
      carbon offset donations as an important step               business analyst MT, sales MT, collection MT and
      in helping to reduce the impact of climate                 risk MT;
      change. In addition, solar panel installations          • Selective recruitment at certain points and
      were carried out at several branches as a form             locations to support organizational and business
      of fulfilling the need for environmentally                 developments namely recruitments for Digital
      friendly electricity. Through the smile web                Business Team, IT Team, Collection Team, Sales
      admin, development has been carried out                    Team, Operation Support Team, and Business
      where Company employees and customers                      Analyst;
      can calculate carbon emissions.                         • A national program is scheduled to conduct
   4. Community Market Festival (FPR)                            sourcing activities to maintain a database of
      FPR is a collaborative event between Syariah               specific positions in specific locations that still
      Business Units, Danamon Syariah and Zurich                 require operational and business support from
      Syariah with a series of empowerment,                      the Company.
      education, health, art, and cultural activities         • Acceleration of recruitment through processing
      to encourage markets to become creative                    at online portal to ensure better control in terms
      public spaces towards a prosperous, healthy,               of process and SLS duration;
      green, clean, and well-maintained traditional           • Conducting Adira Finance’s Virtual Job Fair
      market.                                                    where candidates can participate in the
   5. Integrity Program - Prevention and Mitigation              recruitment process from browsing posted job
      Integrity program which includes prevention                vacancies up to the online hiring stage. This is
      and mitigation are done through various                    open for 24 hours and can be done remotely
      integrity strengthening programs such as                   from anywhere. Besides virtual recruitment, the
      Audit Lifestyle, employee SLIK checking,                   recruitment team also participates in face-to-
      block leave, whistle-blower program and                    face job fairs initiated by government and non-
      EVP and Company’s values enhancement                       governmental institutions. There is also a One
      programs.                                                  Day Recruitment program which is prioritized
                                                                 for positions that require a large number of
EMPLOYEE HEADCOUNT IN 2024 [GRI 2-7]                             employees in a short time so that workforce
As of December, 2024, the number of Adira Finance                fulfillment can be achieved.
employees reached around 17,098 employees,                    • Development of new recruitment pattern
in line with operational business needs both in                  strategy through freelancer for IT and Digital
terms of quantity and quality. Comparative tables                positions;
of employee information, including the number of              • Providing empowerment for all employees to
employees for each organizational level, education               participate in Referral Program or Gardira Get
level, and employment status, are presented in the               Employee where they can provide candidates
Company Profile section.                                         references;
                                                              • Internship Program 3+1 with one of the leading
                                                                 universities in Indonesia;
                                                              • Position filling through outsourcing vendors.




                                                                  2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 171
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         The Company is responsible for helping each employee with career development and career path in
         accordance with the respective employee’s capacity and capability. For this reason, every year the Adira
         Finance Corporate University carries out a Talent Identification process and Talent Mapping for all leaders,
         and IDP for employees with specific criteria. This process is carried out so that the Company has an Employee
         Talent Map, Bench Strength Program, and Succession Planning Program.

         This was done to ensure that the Company always has talents available in the event of a job rotation, job
         promotion, employee resignation or retirement. From the employee’s perspective, this is done to ensure that
         employees receive the appropriate development programs and career path while working at the Company.

         Another thing done by the Company in 2024 was the preparation of a specialist-generalist system, to enable
         employees with certain functions to obtain a more accurate and appropriate career path
         development.

         As of December 2024, Adira Finance recruited 1,643 new employees. Based on education level, 76.99% have a
         Bachelor’s level education, 13.76% Diploma level, and the remaining 9.25% are postgraduate, high school and
         junior high schools. Based on age, the average employee recruited by the Company is at a productive level,
         with 28.97% at the 18-25-year age, 64.70% at the 26-35-year age, and the remaining 6.33% at the 36-55-year
         age.


          Employee Recruitment & Turnover by Gender [GRI 401-1]
                                                    2022                                          2023                                    2024
             Description
                                    Male           Female           Total          Male          Female          Total      Male         Female              Total

          New Employee                 1,605              441        2,046           1,278              430        1,698       1,292             351           1,643

          Leaving Employee              1,539             299         1,838           1,515              241       1,758       1,562             226           1,788



          Employee Recruitment & Turnover by Age Group [GRI 401-1][GRI 401-1]
                                                    2022                                          2023                                    2024
             Description           <30      30-50        >50                  <30          30-50        >50                <30      30-50      >50
                                                                    Total                                        Total                                       Total
                                   Year      Year        Year                 Year          Year        Year               Year      Year      Year

          New Employee              1,366       679             1    2,046         1,117       519         2       1,698    1,107      534         2           1,643

          Leaving Employee           638        1,174       26        1,838        620        1,099       37       1,756     577       1151       60           1,788



          Employee Recruitment & Turnover by Region [GRI 401-1]
                                                    2022                                          2023                                    2024
             Description          Region     Region      Region               Region       Region       Region             Region   Region     Region
                                                                     Total                                        Total                                       Total
                                     1         2           3                    1            2            3                   1       2          3

          New Employee                243        1,461      342      2,046          254         1,146      298     1,698      276       976            391     1,643

          Leaving Employee            374        1,140       324      1,838         343         1,116      297     1,756      352      1,154       282         1,788
          Note:					
          Region 1: Sumatra 1, Sumatra 2
          Region 2: Jabodetabek, West Java, Central Java, East Java, Head Office
          Region 3: Kalimantan, Bali & Nusa Tenggara, Sulawesi, Maluku, Papua




         JOB EQUALITY AND OPPORTUNITY                                                      Adira Finance provides equal rights and
         Adira Finance is committed to providing the widest                                opportunities for everyone to join and build a career
         possible opportunities for the best candidates to join                            regardless of differences in religion, ethnicity, race,
         and have a career in the Company. The principles                                  social status, skin color, gender, and other individual
         of job equality and employment opportunity are                                    characteristics, including those with disabilities, in
         applied to the entire HR management process, from                                 line with applicable regulations, both internally and
         the recruitment process, job promotion, human                                     externally.
         resource development, to personnel assignment,
         performance evaluation, and the practice of
         providing compensation.




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                                       Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                        Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                        and Analysis                Responsibility




In career development, Adira Finance does not                   program that is more in line with the needs and
discriminate for any reason because it bases its                expected competency standardization.
decisions on the results of selection and evaluation
of competencies. Each employee is evaluated                     Leader development also continued to be the focus
based on the potential, ability and expertise of the            at Adira Finance, particularly leaders for the future.
respective individual. Every employee is also given             Other than development for leaders coming from
the same opportunity to contribute in order to                  internal promotion, in 2024 also saw management
improve the Company’s performance. In addition,                 trainee program for business analytics and
outsourced employees are also given the chance to               collection function. Moreover, the Talent Pool
develop their careers at Adira Finance.                         program was also among the initiatives aimed at
                                                                Leader development at Adira Finance.
COMPETENCY DEVELOPMENT AND
TRAINING [SEOJK F.22][GRI 401-2]                                In addition, to support productivity and a good
The Company’s strategies and policies with regard to            work climate for frontliner functions, this year the
human resources are in line with Financial Services             empowering coaching training program has been
Authority (OJK) Regulation No.47/POJK.05/2020                   reinstated with a more specific target, namely sales
concerning Business and Institutional Licensing                 coaching.
of Financing Companies and Sharia Financing
Companies. In one of its articles, the regulation               As a part of change management, training programs
mandates a policy to develop the ability and                    were also held to prepare employees’ capabilities in
knowledge of the workforce in financing companies.              the implementation of transformation projects such
                                                                as business process re-engineering (BPR), customer
Adira Finance’s HR development aims to improve                  relationship management as well as strengthening
employee competence according to the demands                    multifinance financing portfolio.
of their respective functions, and in support of
business transformation programs by organizing                  Adira Finance, being under the supervision of
programs to increase employee knowledge and                     Financial Services Authority, also ensures its
skills to enable a smoothly running business                    compliance to the regulations related to financing
transformation. Continuous initiatives are also                 certification and other modules as mandated
carried out in training for leaders and prospective             in POJK. Adira Finance has also cultivated the
leaders to maintain the continuity of the Company,              culture of innovation consistently by implementing
from the lowest to the highest ranks, through                   innovation programs such as innolimit, which is a
management trainee programs and development                     competition for innovation and innobox, which is an
programs according to employee position level.                  input box for innovation and improvement.

In 2024, there were several methods of training to              Adira Corporate University
choose from: offline, online, or hybrid according               Established in 2015, Adira Corporate University is one
to the required effectiveness and efficiency of the             of the Company’s strategies in ensuring the provision
training program.                                               and development of talents in a sustainable and
                                                                target manner, as well as ensuring the effective and
The competency development program in                           efficient management of organization and human
Adira Finance is aimed at upgrading the current                 resources.
competency to meet the current needs and the
future needs and started as soon as the new                     Within the process of developing necessary
employee joins the Company. Unlike in previous                  competencies, both upskilling and reskilling, Adira
years, currently the program can be done online                 Corporate University is focused on the development
by using application and onsite at the employee’s               of the Learning Ecosystem through the Faculty
work location, as well as offline at some points in the         Member of Adira (FMA) pillar, the Digital Learning
region. This is done to strengthen the competency               pillar (which provides various learning channels
right from the start and accelerate the learning                tailored to the individual’s learning style), and the
curve.                                                          Learning Culture.

In addition to the regular refresher programs, this             Adira Corporate University also functions as a means
year a competency leveling program through                      to ensure that all employees have equal opportunities
certification programs for certain positions has                to achieve the highest position level based on their
been started. This is done to obtain a more complete            performance and potential capabilities through
picture of the competency mapping concerned and                 Talent Supply Management which is within the
ultimately be able to determine a development                   Corporate University organization. Since 2023,




                                                                    2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 173
Page 176
         through the Talent Supply Management, Adira                        and strengthen digital capabilities to support the
         Corporate University also ensures the availability of              Company’s sustainability and competitiveness.
         bench strength for succession planning, especially
         for replacing retired employees and promoted                       Adira Corporate Univeristy also contributed in
         employees in the short-term for the next three years.              raising the ESG awareness both for employees
                                                                            and communities. This awareness includes climate
         Furthermore, Adira Corporate University collaborates               change, sustainable development goals, and
         with the Government by conducting financial                        sustainable finance through employee training as
         literacy programs for the general public. In 2023,                 part of the sustainable finance action plan.
         they held webinars and trained Faculty Member
         Administrators (FMAs) through comprehensive                        Adira Corporate University also played a role
         Train-the-Trainer (TTT) programs across all regions.               in socialization and training regarding carbon
         These trained FMAs will act as financial literacy                  offset which was proposed by the Human Capital
         speakers for the public in implementing the                        Directorate and has been implemented since 2023.
         Government’s program in 2024.
                                                                            CSR activities are also carried out by Adira Corporate
         In terms of organization, the Adira Corporate                      University, namely by providing educational
         University has strengthened its digital business                   scholarships and providing computers for digital
         organization in line with the planned development                  libraries in several points in Indonesia.
         as well as IT, risk and credit in support of the
         Company’s strategy going forward.                                  Entering 2025, Adira Corporate University will
                                                                            continue to raise ESG awareness through
         In 2024, Adira Corporate University continues to                   broader training on climate change, sustainable
         focus on optimizing the implementation of the                      development goals, and sustainable finance for
         Company’s strategic initiatives. The main priorities               employees and the public. In addition, they will
         include strengthening the organization and                         support carbon offset initiatives and government-
         improving competencies to expand the market                        initiated financial literacy programs. Going forward,
         share of the automotive portfolio, and driving                     financial literacy efforts will include training more
         sales growth in the non-automotive portfolio. In                   instructors and distributing resources more widely
         addition, Adira Corporate University is committed                  to schools in need. Meanwhile, ongoing CSR
         to improving customer service mindsets and                         activities will include scholarship programs and
         skills to increase retention, optimize productivity,               wider access to digital libraries.




         Employee Competency Development Data [SEOJK F.22][GRI 404-2]
                                                                                    Number of Participants and Level of Position
            Type of
                                          Training Objective                       Senior            Middle           Junior & Non-
            Training
                                                                                 Management        Management         Management

         Leadership &     Develop leadership & managerial competeny
         Career           and prepare the competency of a position holder                   109              1,703             10,687
                          according to a certain rank level

         Mandatory        Provide the required insights and knowledge
                          for employees according to regulation, as well                     27                566             39,842
                          as ensuring business continuity through good
                          corporate governance and risk mitigation

         Functional       Improve employee competency in accordance with
                          the job functions                                                  45              2,601                 51,411

         Transformation   Preparing employee competencies in carrying out
                          the Company transformation program                                  -                125                 7,567

         Additional       Optimizing employee's potential, enabling them
                          to become more effective as individuals and as                    252              2,879             32,346
                          employees




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                                                                                       and Analysis                Responsibility




COMPETENCE DEVELOPMENT                                         CORPORATE CULTURE
INVESTMENTS                                                    The corporate cultural values provide a framework
As of Desember 2024, Adira Finance had organized               for the daily actions and behaviour of management
a total of 235 employee training and development               and employees in the fulfilment of their duties
programs, consisting of competency improvement                 and obligations towards the achievement of the
programs, transformation training programs,                    Company’s objectives, vision, and mission.
compliance programs, knowledge management
events, and external training programs.                        The corporate values at Adira Finance are known
                                                               as the ADIRATOP (Advance, Discipline, Integrity,
These training activities were attended by 153,949             Reliable, Accountable, Teamwork, Obsessed, and
participants. The Company’s total investment in                Professional) Principles and Behaviour.
HR development as of December 2024 amounted
to IDR69.4 billion, decreased by 13.5% (yoy) from              Adira Finance implements various employee
IDR80.2 billion in 2023.                                       engagement programs in the effort to maintain
                                                               quality human resources, by applying the following
CODE OF CONDUCT                                                principles:
PT Adira Dinamika Multi Finance Tbk.’s Code of                 • Create a work environment that is conducive to
Conduct articulates the ethical values and norms                  growth.
aligned with the company’s vision, mission, and                • Provide recognition to employees according to
cultural values.    It governs the conduct of all                 their achievements and contributions.
management and employees in their daily work and               • Evaluate employee performance objectively and
their relationships with customers, colleagues, and               periodically.
third parties. This code of conduct also becomes               • Implement a competitive compensation and
the principal basis for implementing the ABC policy               benefit system.
(Anti-Bribery & Corruption) in the Company.                    • Support the presence of communities within
                                                                  the Company, such as sports, spirituality, and
The contents of the Adira Finance Code of Conduct                 others that can build a spirit of togetherness,
serve as guidelines for behavior for all management               sportsmanship and increase overall employee
and employees in carrying out their daily duties                  productivity.
related to work ethics in serving customers,
relationships with colleagues and third parties, with          As part of the implementation of the Company’s
conflicts of interest, managing and maintaining the            corporate culture and to increase employee
confidentiality of Company information, anti-money             productivity and welfare, Adira Finance organizes
laundering and terrorism financing.                            several activities to apply the Company’s values
                                                               in order to maintain and build harmonious
To ensure that all stakeholders comply to the                  relationships in the work environment with
Company’s Code of Ethics, several efforts have been            employee representatives.
taken by Adira Finance, namely:
• Conducting socialization and education to all                Adira Finance fosters a customer-centric corporate
   employees and management about this Code of                 culture and enhances employees’ understanding of
   Ethics through the distribution of the Company              this principle through the following approaches:
   Regulation Handbook and Code of Ethics;                     • Projects involved in the development of products,
• Opening channel or access for reporting to all                   applications, and regulations that are considered
   employees to report violations of the Code of                   customer-centric to provide convenience and
   Ethics such as through the whistle blowing                      create a comfortable working environment
   system (WBS) mechanism as well as reporting to                  (happiness) for all users, both internal customers
   superiors and competent departments such as                     (employees) and external customers (customers,
   HR, anti-fraud management, and others.                          dealers, and all other stakeholders);
• All regulations such as internal memo and                    • Socialization        of     regulations,     training,
   temporarily internal memo must refer to and                     organizational change in order to provide
   must not conflict with the Code of Ethics.                      understanding, changes in employee mindset
• Learning the Code of Conduct through the use                     and habits accompanied by the application of
   of digilearn.                                                   customer-centric principles for both internal and
                                                                   external customers;
                                                               • The Happiness Program Competition with one of
                                                                   the main themes being Happy Customers, where
                                                                   innovative ideas come from the employees
                                                                   themselves, tailored to the unique characteristics
                                                                   and needs of customers in each location.



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         In the context of ESG, the implementation of            INDUSTRIAL RELATIONS
         ADIRATOP values also directly supports the              Adira Finance proactively cultivates healthy and
         implementation of sustainability finance, where         constructive    working     relationships between
         Adira Finance’s focus in Sustainability Finance is      employees and the Company, ensuring the
         on Responsible Workplace Management and CSR             protection of everyone’s rights and obligations
         Sustainability Finance. Programs in Responsible         under applicable laws and regulations. The HC
         Workplace     Management      require   ADIRATOP        Management Directorate oversees all company
         behavior in their implementation, such as water         activities to guarantee compliance with labor laws
         and electricity conservation, the use of recycled       and regulations, mitigating potential human rights
         paper and bringing your own utensils, waste bank        and labor relations issues.
         management, safety riding, and emission testing.
                                                                 The Company’s ultimate goal of regulating
         Similarly, the implementation of CSR Sustainability     industrial relations is to increase employee
         Finance, which includes tree planting for the           productivity and welfare. Therefore, Adira Finance
         environment and the carbon emission reduction           positions employees and employee representatives
         program through “Sayang Bumiku” program                 as strategic partners in building and maintaining
         requires ADIRATOP behavior from employees in its        harmonious industrial relations in the work
         implementation.                                         environment through regular and continuous
                                                                 communication.
         ADIRA HAPPINESS PROGRAM
         The Adira Happiness (AHA) program was first             Every year, the Company holds the Adira One
         initiated by the HR department in 2019, with the        Gathering (AOG) program, which is attended by
         aim of making Adira Finance into a so-called            employees from the Supervisor level to the Board of
         Happy Organization. It is hoped that this will          Directors in each unit. The AOG program is expected
         eventually result in Happy Customers, as one of the     and aimed to foster greater synergy among all
         requirements of a Customer Centric Organization.        employees within each team. This synergy is
                                                                 expected to increase the productivity of each team
         In 2023, the focus of the AHA Program was the           in the unit and enhance cross-functional teamwork.
         wellbeing and productivity (happily productive). The
         activities done on AHA wellbeing are strengthening      Each semester, the Company also organizes a
         the self-mentality, strengthening the family            Coffee Morning program involving all levels of
         relationships, strengthening of financials and          employees as a platform to foster discussions and
         health. These activities are done through webinars,     share feedback, expectations, and complaints with
         fun learnings, and happiness program competition        the team regarding work, with the aim of improving
         with one of the themes being happily productive.        both employee and Company performance.
         The active role of AHA Bosque (AHA change agent)
         is also important in the dissemination of AHA           Employee representatives are also involved in the
         program to all of Adira Finance employees.              formulation of changes and renewal of the Company
                                                                 Regulations every two years. With these meetings, it
         To further improve and speed up the internalization     is hoped that harmonious industrial relations will be
         process of this program, Adira Finance has also         created, leading to a healthy and constructive work
         developed the HR Superapps, of which in 2023 has        environment.
         more developed features.
                                                                 In 2024, Adira Finance is also active in adjusting the
         One of the newly launched programs is the               mechanism for regulating industrial relations in the
         Employee Assistance Program named “Gardira              Company in accordance with derivative regulation
         Plong” (Pojok Healing), which partners with             from the Job Creation Law (Ciptaker) and socializing
         professional counselors. This program is intended for   it to all employees.
         maintaining the mental health of Adira employees
         so that they can become optimally-functioned
         individuals.




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                                                                                          and Analysis                Responsibility




EMPLOYEE TURNOVER [GRI 401-1]                                    EMPLOYEE REMUNERATION & WELFARE
The company’s turnover rate is well maintained,                  [SEOJK F.21]
showing slight improvement as of December 2024                   On an ongoing basis, Adira Finance adopts a
compared to 2023. Adira Finance successfully                     prudent principle in providing fixed and variable
improved its regretted employee turnover rate to                 remuneration, taking into account the scale
3.41% by the end of the year, compared to 3.65% in               and complexity of the business, peer groups,
2023.                                                            inflation rate, financial conditions and capacity,
                                                                 and the Company’s performance. The Company’s
The Company strives to keep the employee turnover                remuneration policy is established by considering
rate (regretted attrition) at an acceptable level by:            the remuneration philosophy as follows:
• Conducting FGD from employee representative,                   • Support the Company’s long-term goals and
   especially field employees which elaborate on                     strategies
   the factors behind turnovers and the steps need               • Encourage individual and team performance
   to resolve them.                                                  with the 3P principle ((Pay For Position, For
• Formulating an action plan based on the results                    Person, Pay For Performance)
   of the Organizational Culture & Health Index                  • Retain employees with good performance
   (OCHI) conducted at the beginning of each year,               • Maintain fairness with peer groups.
   which will be carried out immediately that year;
• Reviewing productivity targets and employee                    Adira Finance implements a meritocracy system,
   remuneration schemes according to business                    or merit-based reward system, and risk-based
   conditions (especially for field employees);                  remuneration by adhering to employee performance
• Organizing nationwide motivational sessions                    standards, regulations from the Financial Services
   and activities for employees involving the Board              Authority (OJK), as well as labor and wage laws,
   of Directors and appointed vendors/motivators                 including the Job Creation Law. Through this
   such as through Gerakan Manajemen Turun                       system, Adira Finance rewards employees based
   Ke Bawah (GEMBA) activities, motivational                     on their position, competencies, and individual
   webinars, BOD Letters, and so on.                             performance. In addition, the Company provides
                                                                 employment benefits for both permanent and
                                                                 contract employees.

Employee Benefits [GRI 401-2]
                                                                                         Employment Status
 No.                  Remuneration Components
                                                                   Permanent Employees                      Contract Employees

1      Basic Salary                                                             √                                        √

2      Holiday Allowance                                                        √                                        √

3      Transport Allowance                                                      √                                        √

4      Leave Allowance                                                          √                                        √

5      Long Service Pay                                                         √                                        √

6      Production Service Pay                                                   x                                        x

7      BPJS Kesehatan                                                           √                                        √

8      BPJS Tenaga Kerja                                                        √                                        √

9      Meal Allowance                                                           √                                        x

10     Professional Allowance                                                   √                                        x

11     Grief Compensation                                                       √                                        x

12     Shift Allowance                                                          x                                        x

13     Attendance Incentive                                                     x                                        x

14     Telecommunication Allowance                                              √                                        √

15     Maternity Allowance                                                      x                                        x

16     Marriage Allowance                                                       √                                        √

17     Pilgrimage Bonus / Hajj Bonus                                            x                                        x




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                                                                                   Employment Status
          No.                  Remuneration Components
                                                                   Permanent Employees           Contract Employees

          18    Company Clinic                                               x                            x

          19    Annual Bonus                                                 √                           √

          20    Housing                                                      x                            x

          21    Recreation                                                   x                            x

          22    Replacement Allowance                                        x                            x

          23    Family Allowance                                             x                            x

          24    Educational Assistance                                       x                            x




         EMPLOYEE SATISFACTION LEVEL [SEOJK F.18]                 TARGETS AND REALIZATION OF
         Adira Finance conducts employee satisfaction             HR DEVELOPMENT IN 2024, AND
         surveys through the Employee Engagement Survey           PROJECTIONS FOR 2025
         (EES) on a regular basis to support a conducive work     Until the end of December 2024, Adira Finance had
         atmosphere and boost productivity. The results of        a total workforce of 17.1 thousand employees, slightly
         Adira Finance’s 2024 Employee Engagement Survey          decreased from 2023 at 17.2 thousand employees.
         (EES) Index was very good, scoring 83% which is          The number of employees is adjusted to each
         categorized as Moderately Engaged.                       division’s business growth and manpower needs.
                                                                  The realization of employee salary and allowances as
         Regularly, Adira Finance also conducts an                of December 2024 was recorded at IDR2,486 trillion,
         Organization Organization Culture & Health Index         increased by 2.7% (yoy) compared to the previous
         (OCHI) survey to measure the health level of the         year at IDR2,420 trillion.
         Company’s organizational culture. In this way, the
         Company can continue to ensure that the level of         Adira Finance has carried out various initiatives to
         organizational culture is in the Fit index category to   build employee development competencies to
         support operations and increase productivity in the      create the best qualified human resources according
         midst of business competition. The Organization          to the qualifications required by the Company. For
         Culture & Health Index (OCHI) score for 2024 is 7.1%,    this reason, the Company targeted the number of
         which falls into the category of Healthy with Grade      training days in 2024 to reach 114,601 days, with the
         A, but there was 7.1% hazard factor which influence      realization being 104,078 days as of December 2024.
         the organization cultural health level at Adira.
                                                                  Training coverage (the percentage of employees
         The implementation of ESG has influenced the EES         participating in at least three trainings) was at 85.5%
         and OCHI in 2024, especially through Sustainability      as of December 2024. This training coverage is
         Finance Stream which has two measured projects:          intended to support the improvement of employee
         the Responsible Workplace Management and CSR.            knowledge and skills to help facilitate the progress
         On the Responsible Workplace Management, the             of Adira Finance’s business transformation.
         goal to achieve is to create an environmentally
         sustainable workplace. This plays a role on the          The realization of the training and development
         employee’s EES and OCHI scores through programs          investment costs carried out by the Company
         such as safety riding program which is primarily         throughout December 2024 was at 2.8% of the
         useful for field employees and bring your own            Company’s manpower cost. This is above the
         tumbler culture as well as emission tests.               minimum target of 2.5% set by the OJK.

                                                                  Entering 2025, Adira Finance projects a basically
                                                                  stable level of workforce, given that the economy
                                                                  grew at a steady pace and because there has been
                                                                  continued business recovery to the pre-pandemic
                                                                  condition. The Company will also continue with
                                                                  initiatives started in 2024 to increase employee
                                                                  productivity. Meanwhile, the cost of salaries
                                                                  and allowances in 2025 is expected to increase
                                                                  in accordance with the increase in the regional
                                                                  minimum wage as determined by the Government
                                                                  of Indonesia.




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                                                                                         and Analysis                Responsibility




ESG Integration in HR Management [GRI 3-3]                       STRATEGIC PLAN 2025 AND HR
Adira Finance will continue to raise awareness of                DEVELOPMENT ROADMAP
ESG among employees through awareness and                        As Adira Finance enters 2025, it encounters
education, campaigns, socialization, environmental               several challenges related to human resources
literacy, and training. Adira Finance is also                    development, such as:
encouraging employees to take concrete action                    1. The change and development of IT and digital
through the “Sayang Bumiku” (carbon offset                          business to respond to the business challenge
program). Social programs such as education                         going forward, which require alignments in
assistance through scholarships, seminars, books,                   organization and competency development;
and computers will also be continued. In the                     2. The need for employees to have optimal
Environment, Health and Safety (EHS) department,                    competency in the current business operations
social programs run by Adira Finance include Natural                and also to develop innovations for future
Disaster Relief Donations to employees, Donations                   business and employment (ambidextrous),
to schools in Cilacap and Sekolah Luar Biasa                        to improve the Company’s growth and
(SLB) in Semarang, and the provision of Student                     sustainability;
Scholarships through Karya Salemba Empat (KSE).                  3. The increasing number of generation Z in the
                                                                    workforce which requires the skill of multi-
Adira Finance has a plan in place until 2026 for the                generational HR management, both on the HR
implementation of ESG in the Company in the form                    system and policy as well as on the suitable
of a carbon offset initiative that consists of three                approaches;
main activities: Awareness & Education, Carbon                   4. The increasing number of management-level
Offset Activity & Non-Carbon Offset Activity.                       employees entering resignation age within the
• Awareness & Education includes mini talk shows,                   next five years;
   training to trainer (TTT) starting from leaders,              5. The need to increase the productivity of
   ambassadors, and members about climate                           employees to maintain operational expenses
   change and carbon offset, Pojok Literasi, and                    at optimum level, considering that the biggest
   trials of Scope 3 calculation                                    component of operational expenses is employee-
• Carbon offset activity consists of energy                         related;
   efficiency installations (smartcool), solar panels,           6. The need to increase the employees’ awareness
   mangrove planting, planting other trees, as well                 on environmental sustainability and encourage
   as calculation and issuance of REC and Carbon                    them to actively participate;
   Credit.                                                       7. The rise of artificial intelligence which can be
• Non-carbon offset activity is a supporting activity               used in optimizing HR functions;
   that consists of the installation of electric vehicle         8. Amidst the increasingly challenging and rapidly
   chargers, offsetting from employees in the super                 changing industrial conditions, the Company
   app (Smile Apps), offsetting from customers in                   needs employees balanced in IQ, EQ, and SQ
   the Adiraku app, Emission Testing, Safety Riding                 which are in line with short-term productivity and
   up to a referral program for environmentally                     comprehensive long-term self-development.
   friendly financing (e.g, solar panels, electric
   vehicles, and others).                                        Adira Finance’s strategy for navigating the
                                                                 challenges of 2025 includes the following key
The goal of these initiatives is to achieve the zero             initiatives:
emission target by 2026. Adira Finance is committed              1. Supporting business analytics to increase
to making a positive impact on the world and                         customer retention;
believes that ESG is essential to achieving this goal.           2. Adopting customer-centric strategies;
                                                                 3. Provide and develop more digital and automated
                                                                     operational systems;
                                                                 4. Maintain employee productivity levels by
                                                                     monitoring productivity on a regular basis;
                                                                 5. Develop digital-based and online process-based
                                                                     sourcing channels, to maintain the availability
                                                                     of a database of employee candidates with
                                                                     good competencies based on business and
                                                                     operational needs;
                                                                 6. Continue to carry out all existing corporate




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            culture enhancement activities and programs            Finance is to enhance HR capabilities, enabling
            with a hybrid concept, as a means to prepare           the Company to effectively navigate current and
            offline activities in the endemic period; and          anticipated industry and business challenges, which
         7. Reviewing remuneration and incentive systems           among others:
            which promote productivity and adjusting to            1. Increasing the productivity of the frontliner
            changes in business processes at key positions.           within the general (national) and specific
                                                                      (regional or certain branches) scopes using
         With respect to organizational development, Adira            general (training) as well as specific (coaching)
         Finance will undertake the following focus areas,            approaches.
         strategies, and activities:                               2. Sharpening the leadership function to raise the
         1. Develop a customer centric organization                   productivity of the frontliner.
             to continuously improve the alignment of              3. Improving digital capability, for functions
             organization and performance related to                  working on digital technology and IT which
             customer centric and channelling.                        started with the assessment process for IT
         2. Continue with the implementation of job                   employees and all other employees through
             evaluation and implementing the results to               campaign and training.
             adapt to organizational changes, especially new       4. Continuing the Adira Happiness Program (“AHA”)
             functions that were formed according to the              with the emphasis on happy productive and
             Company’s strategy and business needs.                   well-being as well as happy customer awareness.
         3. Evaluate and develop customized productivity           5. Development of learning ecosystem, focusing
             standards that take into consideration business          on both increasing the empowerment of Faculty
             achievement and the implementation of                    Members (FMA) (Adira internal trainers) and
             transformation initiatives as well as area-specific      implementing digital learning technology to
             characteristics to further optimize productivity.        increase collaboration.
         4. Continue with the process of developing                6. Developing the learning partner function to
             Generalist and Specialist career paths to                enhance the analysis and support the HR
             accommodate organizational needs and career              development according to the regional needs.
             development at Adira Finance.                         7. Increasing competency for customer satisfaction
                                                                      and retention
         The core strategy for HR development at Adira             8. Strengthening the leader function as an agent
                                                                      of change to support sustainable organizational
                                                                      transformation.
                                                                   9. Employing data analytics on HR functions
                                                                      to improve the effectiveness of the learning
                                                                      process.




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INFORMATION TECHNOLOGY

                                                               effectiveness of business processes, supporting
  Adira Finance continues to                                   business expansion, mitigating operational risks,
  innovate and enhance service                                 gaining competitive edge, and maintaining its
                                                               leading position in the finance industry.
  excellence through strategic
  investments in advanced                                      By effectively leveraging IT, Adira Finance remains
  information technology.                                      agile and adaptable in the dynamic and competitive
  By optimizing synergy across                                 financial industry. The Company consistently drives
                                                               innovation by implementing and advancing cutting-
  the Company and leveraging                                   edge IT solutions. This empowers Adira Finance
  the power of technology,                                     to undergo digital transformations, delivering
  we are committed to                                          convenient and swift services to both customers
  driving business growth,                                     and business partners.

  accelerating innovation,                                     INFORMATION TECHNOLOGY BLUEPRINT
  and strengthening our                                        Adira Finance continues to enhance its Information
  competitive advantage in the                                 Technology     (IT)   infrastructure  to   support
  industry.                                                    the achievement of the Company’s strategic
                                                               objectives. The main focus includes strengthening
                                                               cybersecurity by protecting systems from malware
Information Technology (IT) has a vital role in the            threats and ensuring continuous operational
successful implementation of short-term and long-              stability. In addition, the Company implements
term business strategies at Adira Finance. In light            robust IT governance through a structured
of this, the Company bolsters its business strategies          framework to manage security, risk management,
by strategically integrating IT applications. By doing         and compliance. To support this initiative, Adira
so, the Company optimizes the efficiency and                   Finance also builds and maintains a competent and
                                                               highly competitive IT workforce and team.




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         Adira Finance utilizes an Information Technology        STRATEGY, FOCUS AND POLICIES IN 2024
         blueprint as a strategic guide to direct its IT         In 2024, Adira Finance directed its IT strategy, focus,
         initiatives. This comprehensive roadmap covers          and policies to support a comprehensive digital
         various aspects, including application lifecycle        transformation, aimed at improving operational
         management, which encompasses development,              efficiency, customer experience, and data security.
         maintenance,      and    support;      infrastructure
         management for overseeing and maintaining               The Company continues to adopt cloud-based
         hardware, software, and networks; and data              technologies to enhance the scalability and
         management to ensure secure and effective               flexibility of its IT infrastructure, ensuring more
         handling. This comprehensive roadmap covers             efficient and adaptive operations. Furthermore,
         various aspects, including application lifecycle        the utilization of artificial intelligence (AI) and
         management,       which   involves     development,     machine learning (ML) is implemented in data
         maintenance,      and    support;      infrastructure   analysis to support the provision of more relevant
         management to oversee and maintain hardware,            and customer-centric services.
         software, and networks; and data management to
         ensure secure and effective handling. Additionally,     Furthermore, the Company’s IT strategy
         the roadmap includes IT security through the            focuses     on     the     development      and
         implementation of strong protection measures,           optimization    of   digital  applications    to
         financial planning for budget management and            improve    customer     access    to   services.
         resource allocation, and risk management to             In addition, cybersecurity enhancements are
         identify and mitigate potential IT threats.             continuously carried out to protect Company
                                                                 and customer data from potential threats. The
         The Blueprint outlines all short-term and long-term     Company is also strengthening its analytics
         IT initiatives and is regularly updated to align with   systems to support faster and more accurate
         the evolving business needs of Adira Finance.           data-driven decision-making.

         Adira Finance continued to adopt various IT             Regarding IT policy, Adira Finance has implemented
         implementation standards recognized within the          a data-driven decision-making policy across all
         finance industry, such as:                              organizational levels; developed an information
         • Control Objective for Information and Related         security framework based on international
            Technology (COBIT), Information Technology           standards such as ISO 27001; and enhanced
            Integrated Library, and OJK Regulation Number        employee competencies through continuous
            4/POJK.05/2021 concerning the Implementation         training in the latest technologies.
            of Risk Management in the Utilization of
            Information Technology by Non-Bank Financial         IT INNOVATIONS IN 2024
            Services Institutions, which generally applies to    As a follow-up to its IT developments in 2023,
            the banking sector.                                  Adira Finance has continued to conduct various
         • The Open Group Architecture Foundation                innovation in IT throughout 2024, such as:
            (TOGAF) in terms of the development and              • Implementation of Software-Defined Wide
            management of IT Architecture.                          Area Network (SD-WAN) to enhance network
         • ISO 270001 which is a globally recognized                availability and reduce network costs across 515
            standard for information security management            branches, thereby streamlining daily operations.
            systems (ISMS). It provides a systematic approach    • Expansion of ISO 27001 Certification and
            to managing sensitive Company information,              Surveillance to ensure the achievement of
            ensuring its confidentiality, integrity and             information security system targets based on
            availability.                                           the utilization of Dukcapil data.
         • ISO 20000-1 which is an IT Service Management         • Enhancement of Security Operations Center
            (ITSM) standard, provides a framework for               (SOC) Capabilities to bolster the SOC and related
            implementation and continuous improvement               security devices with Machine Learning (ML) and
            processes to maintain optimal customer                  Artificial Intelligence (AI) capabilities.
            satisfaction with IT systems and ensure the          • Implementation of an Integrated Development,
            achievement of delivery targets for quality IT          Testing, and Maintenance Environment to
            services.                                               improve the quality, reliability, and resilience of
                                                                    IT systems.
                                                                 • Implementation of Robotic Process Automation
                                                                    (RPA) to automate repetitive manual processes
                                                                    such as data validation and document
                                                                    processing, resulting in time efficiency.
                                                                 • Enhancement of IT Organization Capabilities
                                                                    to strengthen the organization’s IT security,


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    governance, architecture, and management                   •   IT Advisory Board, chaired by the Director
    functions through focused efforts on IT Security,              supervising Information Technology, responsible
    IT Governance, IT Architecture, and IT Office,                 for, among others, determining changes in
    including the addition of competent IT security                project priorities and the implementation of
    capabilities, the improvement and updating of                  strategic IT projects; and
    standards, policies, and processes within the IT           •   Project     Steering    Committee,   which   is
    operating model, and the management of an                      responsible for ensuring adequate IT project
    integrated IT architecture.                                    governance.
•   Implementation of ISO 20000-1-based Service
    Management System to guarantee quality IT                  Adira Finance has added the standards set for
    service targets aligned with international and             Information Technology (IT), namely The Open Group
    industry standards.                                        Architecture Foundation (TOGAF), in developing
                                                               and managing the Company’s IT Architecture.
BUSINESS DEVELOPMENT STRATEGY                                  Adira Finance has also equipped the IT system
In 2024, Adira Finance integrated IT development               with a quick recovery mechanism in case of system
into   its   business   strategy   to   strengthen             disturbances. These disturbances could be due to
competitiveness and maximize growth. Key steps                 natural disasters such as floods and fires or damage
taken include the development of digitalization                to the production system. As potential internal and
and digital ecosystems, and a focus on a customer-             external threats and risks can be quickly identified,
centric approach.                                              Adira Finance can manage risks more adequately
                                                               and is able to mitigate risks experienced by the
On the development of digitalization and digital               Company expeditiously.
ecosystems, the Company continues to develop its
digital platforms, such as the Adiraku app, as well as         STRATEGIC PLANS FOR 2025
other digital services like momobil.id and dicicilaja.         Adira Finance will continue to make the necessary
com. Both are focused on process automation                    innovations in business processes to achieve better
and technology investment to enhance customer                  growth by utilizing the application of Information
experience and expand the Company’s business                   Technology. In 2025, Adira Finance will continue
reach. Moreover, the Company is developing the                 with various IT development strategies and plans,
Danadira application to offer cash loan services               namely:
to consumers. As of the end of 2024, the Adiraku               • Enhancing the rapid system recovery service
application has been downloaded 4.5 million times                 during disaster scenarios by establishing a more
with 1.6 million registered users.                                comprehensive and advanced data center;
                                                               • Implementation of core system modernization
Meanwhile, the focus on a customer-centric                        and digitalization (Borneo) to improve the
approach is executed through the offering of                      customer’s experience level;
customer loyalty programs such as Adira Points and             • Continuing the well-managed documentation
other attractive programs to maintain satisfaction                process on information technology applications;
and encourage increased customer retention. For                • Continuing the business initiative process based
example, eligible customers can participate in a                  on the data owned by Adira;
pilgrimage umrah draw and also enjoy competitive               • Increasing the capability of Security Operation
interest rates.                                                   Center (SOC) and security infrastructure
                                                                  related to Machine Learning (ML) and Artificial
INFORMATION TECHNOLOGY                                            Intelligence (AI);
GOVERNANCE                                                     • Conducting data security through the use of
Adira Finance utilizes IT Governance to support its               data encryption on mobile application;
leadership, management, organizational structure,              • Continuing the multi-layered cyber security
and sustainable processes, thus maintaining its                   process; and
position at the forefront of digital business in the           • Preparing the facilities for supporting activities
financing industry.                                               and communication within Business Continuity
                                                                  Plan (BCP).
In line with this, Adira Finance continues to                  • Continuing the IT infrastructure and operation
strengthen its IT organization and governance                     24/7;
structure, which includes:                                     • Implementation of data breach prevention
• IT Steering Committee, chaired by the President                 measures.
    Director, responsible for setting the strategic
    direction and strategic IT projects.
• IT Architecture Board, chaired by the Director
    supervising Information Technology, responsible
    for establishing the IT architecture platform.


                                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 183
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         FINANCIAL REVIEW ANALYSIS


           Adira Finance continues striving to maintain its performance
           amid challenging macroeconomic conditions. The
           implementation of adaptive business strategies is essential
           for maintaining revenue stability, despite pressures in the
           automotive industry and rising funding costs. Additionally,
           customer trust and satisfaction are vital in ensuring business
           continuity, driving the Company to continuously improve service
           quality and offer innovative financing solutions that meet market
           demands.


         MANAGEMENT DISCUSSION
         Adira Finance has prepared its Audited Financial Statements for the years ending on December 31, 2024,
         2023, and 2022 in compliance with Indonesian Financial Accounting Standards as issued by the Financial
         Accounting Standards Board (including the Indonesia Sharia Accounting Standards Board) and the Capital
         Market Regulation No. VIII.G.7 regarding “Issuer or Public Company’s Financial Statements Presentation and
         Disclosure Guidelines.”

         The following financial performance analysis refers to the Audited Financial Statements of PT Adira Dinamika
         Multi Finance Tbk for the years ending on December 31, 2024, 2023, and 2022. The Company’s Financial
         Statements as of December 31, 2024 and for the year then ended had been audited by the Public Accounting
         Firm of Liana Ramon Xenia & Partner (member (as such term is used in Regulation of the Ministry of Finance
         Number 186/PMK.01/2021 and Regulation of the Financial Services Authority Number 9 of 2023) of Deloitte
         Southeast Asia Limited), independent auditors, in accordance with Standards on Auditing established by the
         Indonesian Institute of Certified Public Accountants, with an unmodified opinion as stated in its report of
         February 13, 2025 and with Elisabeth Imelda, S.E., M.Ak., CPA as the partner in charge.


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                                        Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                         Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                         and Analysis                Responsibility




In the first half of 2024, Indonesia encountered                 Overall, Adira Finance has recorded net income
several economic challenges, including prolonged                 after tax (NPAT) of IDR1.4 trillion in 2024, which was
high inflation that weakened consumer purchasing                 27.6% (yoy), a decline of 27.6% (yoy) from IDR1.9 trillion
power. This situation has been further exacerbated               in 2023. Along with the decrease in net profit after
by escalating global geopolitical tensions and a                 tax, the Adira Finance’s Return on Average Assets
decline in the domestic middle-class population,                 (ROAA) and Return on Average Equity (ROAE) have
ultimately slowing the recovery of the real sector               both slipped as well to 5.3% and 12.7%, respectively
and dampening domestic consumption growth.                       in 2024 compared to 8.6% and 18.7%, respectively in
However, as the second half of 2024 unfolds,                     2023.
inflationary pressures have begun to ease, allowing
Bank Indonesia with the flexibility to adopt a more              STATEMENT OF FINANCIAL POSITION
accommodative monetary policy by cutting the                     Based on the Company’s statement of financial
BI7DRR interest rate to 6.00%. According to Statistics           position, Adira Finance’s total assets had increased
Indonesia (BPS), Indonesia’s economic growth                     by 5.1% (yoy) to IDR32.6 trillion in 2024 compared
reached 5.03% (yoy) throughout 2024, slightly lower              to IDR31.0 trillion in 2023. The Company’s total
than 5.05% (yoy) in 2023.                                        liabilities had also increased from IDR19.9 trillion in
                                                                 2023 to IDR21.0 trillion in 2024, grew by 5.7% (yoy).
Amid challenging domestic economic conditions,                   In addition, total equity increased by 4.0% (yoy) to
the performance of the automotive industry in                    IDR11.6 trillion in 2024 from IDR11.1 trillion in 2023.
Indonesia has softened, consequently impacting
to Adira Finance’s performance. Throughout 2024,                 Assets
Adira Finance recorded IDR36.6 trillion in new                   At the end of 2024, Adira Finance had recorded
financing, declined by 11.9% (yoy). Meanwhile, the               IDR32.6 trillion in total assets, increased by 5.1%
company’s managed receivables—including joint                    (yoy) from IDR31.0 trillion in 2023. The increases
financing remained relatively stable at IDR56.0                  of financing receivables, and the Company’s
trillion. Joint financing accounted for 47.2% of the             investment in associate were the key drivers behind
company’s total managed receivables.                             the Company’s growth in total assets in 2024.

In terms of revenue, Adira Finance posted a 5.1%                 Specifically on investment in associate, Adira
(yoy) increase in 2024 to IDR10.0 trillion compared              Finance has completed its shares sales and purchase
to IDR9.5 trillion in 2023, while in terms of expenses,          transaction on PT Mandala Multifinance Tbk in
the Company’s total expenses have increased from                 March 2024, which was valued at IDR873.7 billion
IDR7.0 trillion in 2023 to IDR8.2 trillion in 2024. This
increase was primarily driven by higher cost of fund
and Provision for impairment losses. As a result,
income before income tax stood at IDR1.8 trillion,
marking a 29.1% (yoy) decline in 2024.




                                                                     2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 185
Page 188
         In the last three years, the contribution of financing receivables – net to the Company’s total assets is shown
         on the following chart:

         The Contribution of Financing Receivables – Net to the Company’s Total Assets

                                                                                                                                (In IDR Trillion)
                                                                            31.0                  32.6

                                                      24.9
                                                                             1.4                   2.2

                                                       0.9                   5.5                   5.6
                                                       4.0



                                                      17.2                  20.7                  20.2




                                                     2022                   2023                  2024


                                Consumer financing receivables - net                   Murabahah financing receivables - net

                                                    Finance lease receivables - net               Total aset



                             Description                                                                               Growth (%)
                                                                 2022              2023         2024
                           (in IDR Billion)                                                                    2022-2023        2023-2024

          Cash and cash equivalents                               1,286.4          1,435.5         1,553.9             11.6%              8.2%

          Consumer financing receivables - net of                17,204.7      20,680.6           20,150.1            20.2%              (2.6%)
           allowance for impairment losses

          Murabahah financing receivables - net of               4,033.4           5,520.1         5,551.9            36.9%               0.6%
           allowance for impairment losses

          Finance lease receivables - net of allowance for         918.0           1,444.3        2,235.4             57.3%             54.8%
            impairment losses

          Other assets                                            1,454.7          1,926.7        3,096.9             32.4%              60.7%

          Total assets                                          24,897.2       31,007.2          32,588.2             24.5%               5.1%


         Cash and Cash Equivalents
         By the end of 2024, Adira Finance’s position of total cash on hand and in banks stood at IDR1.6 trillion, increased
         by 8.2% (yoy) than IDR1.4 trillion recorded at the end of 2023. From its total cash on hand and in banks, the
         Company had deposited IDR150.0 billion at PT Bank Mandiri (Persero) Tbk, and IDR111.7 billion at PT Bank
         Central Asia Tbk. While at PT Bank Danamon Indonesia Tbk., one of the Company’s related parties, Adira
         Finance’s cash in banks amounted to IDR826.5 billion, up from IDR737.0 billion at the end of 2023.

         Consumer Financing Receivables
         The Joint financing done by Adira Finance and PT Bank Danamon Indonesia Tbk. which is Adira Finance’s
         parent company, represented 48.6% of total managed consumer financing receivables in 2024. Based on
         the agreement between Adira Finance and PT Bank Danamon Indonesia Tbk regarding joint financing, the
         portion of receivables financed by PT Bank Danamon Indonesia Tbk is maximum at 99% of the balance to
         be financed and the portion of receivables financed by the Company is minimum at 1% of the balance to be
         financed.




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                                                                                                 and Analysis                   Responsibility




The managed consumer financing receivables as of December 31, 2022, 2023 and 2024 are as follows:


                    Description                                                                                         Growth (%)
                                                          2022          2023          2024
                  (in IDR Billion)                                                                       2022-2023                   2023-2024

Managed Receivables

Self financing                                            18,457.2      21,951.2         21,326.8                      18.9%                     (2.8%)

Joint financing                                           15,690.6     19,924.2          20,174.6                      27.0%                       1.3%

Total                                                     34,147.8     41,875.4         41,501.4                       22.6%                     (0.9%)

Composition

Self financing                                              54.1%        52.4%              51.4%

Joint financing                                             45.9%        47.6%              48.6%

Consumer Financing Receivables in the Financial Position Report

Receivables before allowance for impairment               18,457.2      21,951.2         21,326.8                      18.9%                     (2.8%)
 losses

Less: allowance for impairment losses                     (1,252.5)    (1,270.6)         (1,176.7)                      1.4%                     (7.4%)

Consumer financing receivables - net                      17,204.7     20,680.6          20,150.1                      20.2%                     (2.6%)


At the end of 2024, Adira Finance’s net consumer financing receivables amounted to IDR20.2 trillion, declined
by 2.6% (yoy) from IDR20.7 trillion at the end of 2023. The decline in net consumer financing receivables
was attributed to the weaker performance of the automotive sector this year. Therefore, as part of its
efforts to drive sustainable business growth, the Company is expanding its financing into non-automotive
sectors, including Solusi Dana (multipurpose financing), as part of its diversification strategy. Additionally,
the Company strenghtens collaboration with its group to enhance the customer base, and continuously
improving customer retention through better offerings and process improvements. These efforts are aligned
with initiatives to improve cost structure competitiveness by implementing digitalization processes.

The Company’s average period of consumer financing contracts in 2024 were 50 months on car financing,
29 months on motorcycle financing, 12 months on durable goods financing and 23 months on financing of
others. The weighted average effective interest rate of consumer financing receivables per annum are as
follows:


                              Description                                            2022                       2023                     2024

Cars                                                                                        18.7%                       17.1%                    16.7%

Motorcycles                                                                                 35.0%                      34.2%                     33.3%

Durable goods                                                                               61.8%                      61.5%                     57.6%

Other                                                                                       34.1%                      32.2%                     31.9%



Murabahah Financing Receivables                                          Based on the wakalah agreement between Adira
Murabahah financing receivables is a sell-buy goods                      Finance and PT Bank Danamon Indonesia Tbk
contract with selling price amounting to acquisition                     agreed to enter into a joint financing facility
cost plus agreed margin, and the Company                                 agreement for consumer. PT Bank Danamon
must disclose the acquisition cost to consumer.                          Indonesia Tbk’s financing portion of the receivables
Murabahah financing receivables are recognized at                        is set at the maximum of 99% of the balance to
acquisition plus agreed margin. The margin itself is                     be financed and the remaining portion are to be
recognized over the year of the contract based on                        financed by Adira Finance.
margin of murabahah financing receivables.
                                                                         As of the end of 2024, Adira Finance’s net murabahah
There were 42 sharia branches and 68 sharia                              financing receivables amounted to IDR5.6 trillion,
satellites among 508 Adira’s business network                            relatively stable compared to 2023 at IDR5.5 trillion.
spread across Indonesia at the end of 2024, notably
higher compared to a year earlier. Adira Finance
provides joint financing of murabahah financing
receivables with PT Bank Danamon Indonesia Tbk,
which accounted for 51.6% of total murabahah
financing receivables.

                                                                               2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 187
Page 190
         The continued efforts to enhance consumer awareness of the Company’s sharia-based offerings in 2024 was
         seen behind as one of the factors driver of the growth in murabahah financing receivables. Going forward,
         Adira Finance is to continue its strategy to promote its sharia products among consumers.


                              Description                                                                          Growth (%)
                                                                2022       2023             2024
                            (in IDR Billion)                                                             2022-2023             2023-2024

          Managed Receivables

          Self financing                                        4,221.2     5,812.2          5,888.7              37.7%                  1.3%

          Joint financing                                        5,251.2    6,534.1            6,266.1            24.4%                 (4.1%)

          Total                                                 9,472.4    12,346.3          12,154.8             30.3%                 (1.6%)

          Composition

          Self financing                                         44.6%        47.1%            48.4%

          Joint financing                                        55.4%       52.9%              51.6%

          Murabahah Financing Receivables in the Financial Position Report

          Receivables before allowance for impairment           4,221.2     5,812.2          5,888.7              37.7%                  1.3%
           losses

          Less: allowance for impairment losses                  (187.8)     (292.1)          (336.8)             55.5%                 15.3%

          Murabahah financing receivables - net                 4,033.4     5,520.1           5,551.9             36.9%                 0.6%


         The average period of the Company’s murabahah financing contracts in 2024 were 50 months on cars
         financing, 29 months on motorcycles financing, 12 months on durable goods financing, and 35 months on
         others financing. The weighted average effective margin of murabahah financing receivables per annum are
         as follows:


                                        Description                                     2022               2023                  2024

          Cars                                                                                  18.1%             17.4%                  17.1%

          Motorcycles                                                                           34.1%             33.6%                 32.7%

          Durable goods                                                                         63.1%             61.9%                 57.0%

          Other                                                                                32.0%              28.1%                 22.3%



         Finance Lease Receivables
         In providing finance lease receivables, Adira Finance uses self-financing. As the sole financing provider, the
         Company transfers substantially all the risks and benefits on the asset ownership. At the end of 2024, Adira
         Finance recorded finance lease receivables of IDR2.2 trillion, up 54.8% (yoy) from IDR1.4 trillion at the end of
         2023. As of the end of 2024, the composition of finance lease receivables was IDR1.5 trillion of conventional
         finance lease receivables and IDR728.5 billion of sharia finance lease receivables. A year earlier, conventional
         finance lease receivables and sharia finance lease receivables were at IDR1.2 trillion and IDR231.4 billion,
         respectively. The growth in 2024 is consistent with the Company’s initiatives to foster finance lease growth.

         Finance Lease Receivables – Net
                                                                                                                               (In IDR Billion)



         2024                                                                                                        2,235.4




         2023                                                                     1,444.3




         2022                                           918.0




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                                             Highlights                 Report      Profile        Discussion      Governance      and Social         Data
                                                                                                  and Analysis                   Responsibility




At the end of 2024, the average period of the Company’s finance lease receivables for cars, motorcycles, and
others are 38 months, 27 months, and 22 months, respectively. The weighted average effective interest rates
of finance lease receivables (conventional) per annum for the years of 2022, 2023, and 2024 are as follows:


                                   Uraian                                          2022                          2023                     2024

Cars                                                                                      12.6%                          11.3%                      10.5%

Motorcycles                                                                               24.2%                         25.6%                       26.4%

Other                                                                                     13.5%                         14.1%                       13.7%


Managed Receivables
Adira Finance manages all financing receivables, whether those that are financed solely by the Company
or through the joint financing scheme. Adira Finance undertakes collectively all of the financing processes
from acquisition to collection and including the management of credit risks on the consumer financing
receivables, murabahah financing receivables, and finance lease receivables, on the grounds that all of those
financing receivables have similar credit risk characteristics.

Other Assets
On other assets, Adira Finance recorded 60.7% (yoy) increase to IDR3.1 trillion at the end of 2024 from IDR1.9
trillion in 2023. Among key components of other assets includes Intangible assets - net of accumulated
amortization have increased by 144.5% (yoy) from IDR120.7 billion in 2023 to IDR295.1 billion in 2024, while
Prepaid expenses recorded IDR202.2 billion, increased by 41.3% (yoy) in 2024.

On the other hand, fixed assets – net of accumulated depreciation have increased by 25.0% (yoy) from IDR229.7
billion in 2023 to IDR287.2 billion in 2024. Conversely, other receivables – net have decreased by 48.5% (yoy)
from IDR341.0 billion in 2023 to IDR175.6 billion in 2024.

Specifically on investment in associate, Adira Finance has completed its shares sales and purchase transaction
on PT Mandala Multifinance Tbk in March 2024, which was valued at IDR873.7 billion.


                      Description                                                                                        Growth (%)
                                                          2022        2023          2024
                    (in IDR Billion)                                                                      2022-2023                   2023-2024

Prepaid expenses                                            128.6       143.0             202.2                          11.2%                      41.3%

Other receivables – net                                    268.2        341.0              175.6                        27.2%                     (48.5%)

Derivative assets                                           40.9           1.0             62.8                      (97.5%)                      6,143.1%

Prepaid tax                                                  46.1        64.4                  73.8                     39.7%                       14.6%

Investment in shares                                          0.7      386.4              396.9                   59,340.0%                          2.7%

Investment in associate                                          -           -             901.1                             -                    100.0%

Fixed assets - net of accumulated depreciation              161.8       229.7             287.2                         42.0%                       25.0%

Right of use assets                                        269.2        262.5             263.5                         (2.5%)                       0.4%

Intangible assets - net of accumulated                      128.7       120.7              295.1                        (6.3%)                     144.5%
  amortisation

Deferred tax assets                                        395.4        355.0             397.6                      (10.2%)                        12.0%

Other assets                                                  15.1       23.0                  41.1                     51.4%                      78.4%

Total other assets                                        1,454.7     1,926.7          3,096.9                          32.4%                      60.7%




                                                                             2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 189
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         Liabilities
         At the end of 2024, Adira Finance’s total liabilities amounted to IDR21.0 trillion, marking a 5.7% (yoy) increase.
         Borrowings rose by 14.5% (yoy) in 2024, from IDR9.3 trillion in 2023 to IDR10.7 trillion. The company also
         continued to diversify its funding sources, with bond payables – net increased by 8.4% (yoy), from IDR5.9
         trillion in 2023 to IDR6.4 trillion in 2024. Meanwhile, mudharabah bonds - net decreased by 3.2% (yoy) , from
         IDR859.0 billion in 2023 to IDR831.8 billion in 2024. Excluding funding, other liabilities declined from IDR3.8
         trillion in 2023 to IDR3.2 trillion in 2024, or equivalent to a decrease of 17.7 % (yoy).


                                                                                                    Growth (%)
                                Description
                                                         2022       2023        2024
                              (in IDR Billion)
                                                                                            2022-2023        2023-2024

          Borrowings                                     5,073.1     9,313.0     10,665.5          83.6%             14.5%

          Bond payables - net                            4,999.2     5,885.1      6,377.8           17.7%             8.4%

          Mudharabah bonds                                441.0       859.0         831.8          94.8%             (3.2%)

          Other liabilities                              4,351.5     3,837.9      3,157.3          (11.8%)          (17.7%)

          Total liabilities                            14,864.8     19,895.0     21,032.4          33.8%              5.7%



         Borrowing
         Adira Finance secures it’s borrowing from various sources, both onshore and offshore banks. Leveraging
         its strong track record and reputation as a leading financing company in Indonesia, Adira Finance benefits
         from the support of its controlling shareholder, Bank Danamon, one of the largest banks in Indonesia and
         a member of the MUFG Group. In addition, to mitigate the risks of cash flow volatility due to exchange rate
         fluctuations and interest rates, the Company has implemented a hedging policy on all of its foreign currency
         denominated borrowings both in principal and interest rate

         As of the end of 2024, the total borrowings of Adira Finance have increased by 14.5% (yoy) to IDR10.7 trillion
         from IDR9.3 trillion at the end of 2023. All of the borrowings were dominated from onshore banks, while
         IDR5.2 trillion worth of borrowings were from offshore banks. On the other hand onshore borrowings had
         decreased by 39.4% (yoy) from IDR9.1 trillion in 2023 to IDR5.5 trillion in 2024.

         Information on details of Adira Finance’s borrowing balance as of December 31, 2022, 2023 and 2024 are as
         follows:

                                Description                                                         Growth (%)
                                                         2022       2023        2024
                              (in IDR Billion)                                              2022-2023        2023-2024

          Rupiah

          PT Bank Danamon Indonesia Tbk                   645.4        992.1        215.3          53.7%            (78.3%)

          MUFG Bank, Ltd . (Jakarta)                     1,265.4      1,154.2      433.3           (8.8%)           (62.5%)

          PT Bank Mandiri (Persero) Tbk                    941.7     1,727.3      1,142.6          83.4%            (33.8%)

          PT Bank Pan Indonesia Tbk                       773.2       1,931.5     1,042.2          149.8%          (46.0%)

          PT Bank Central Asia Tbk                         175.0     1,064.7       599.4          508.4%            (43.7%)

          PT Bank Maybank Indonesia Tbk                         -     1,551.6       527.5         100.0%           (66.0%)

          Citibank, N.A., Indonesia                             -           -      450.0            0.0%            100.0%

          PT Bank Negara Indonesia Tbk                          -           -      320.5            0.0%            100.0%

          PT Bank UOB Indonesia                           487.5         75.0       250.0          (84.6%)           233.3%

          PT Bank DKI                                           -           -       155.6           0.0%            100.0%

          PT Bank BCA Syariah                                   -      233.3        133.3         100.0%           (42.9%)

          PT Bank Pembangunan Daerah Jawa Barat dan             -      181.6        120.0         100.0%            (33.9%)
           Banten Tbk

          PT Bank DBS Indonesia                                 -       91.5        108.3         100.0%             18.4%

          PT Bank Muamalat Indonesia Tbk                        -       75.0            -         100.0%           (100.0%)




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                                            Highlights                       Report      Profile     Discussion    Governance     and Social          Data
                                                                                                    and Analysis                Responsibility




                   Description                                                                                          Growth (%)
                                                         2022              2023          2024
                 (in IDR Billion)                                                                           2022-2023                2023-2024

US Dollar

MUFG Bank, Ltd. (Hong Kong) - Syndicated                        -                 -          4,104.2                   0.0%                       100.0%

BNP Paribas (Singapore) - Syndicated                      784.9                   -                 -              (100.0%)                         0.0%

Japanese Yen

MUFG Bank, Ltd. (Singapore)                                     -            235.2           1,063.3                 100.0%                       352.1%

Total Borrowings                                         5,073.1           9,313.0         10,665.5                   83.6%                        14.5%



Based on its currency denomination, in 2024 Adira Finance’s borrowings were 51.5% in Rupiah and 48.5% in
US dollar and Japanese Yen, compared to in 2023 when 97.5% of total borrowings were in rupiah while 2.5%
were in Japanese Yen.

                                                                                                                                      (In IDR Trillion)
                                                                                             10.7
                                                                     9.3
                                                                     0.2


                                                                                              5.2
                                            5.1
                                           0.8

                                            4.3                      9.1                      5.5




                                           2022                     2023                    2024

                                    Rupiah Loans                Loans in Foreign Currency

                                                  Total Borrowing



Bonds Payable – Net and Mudharabah Bonds
Other than bank borrowings, Adira Finance diversifies its funding sources from the capital market by issuing
bonds and mudharabah bonds. In 2024, the Company recorded a total of IDR6.4 trillion worth of bonds payable
– net and IDR831.8 billion worth of mudharabah bonds. The bonds payable – net was increased by 8.4% (yoy)
from IDR5.9 trillion in 2023, while the mudharabah bonds were declined by 3.2% (yoy) from IDR859.0 billion in
2023. Overall, the Company’s bonds payable – net and mudharabah bonds in 2024 were rose by 6.9% (yoy) to
IDR7.2 trillion from IDR6.7 trillion in 2023.


                   Description                                                                                          Growth (%)
                                                         2022              2023          2024
                 (in IDR Billion)                                                                           2022-2023                2023-2024

Continuing bonds IV phase II                               162.0                  -                 -              (100.0%)                         0.0%

Continuing bonds IV phase III                             460.8                   -                 -              (100.0%)                         0.0%

Continuing bonds IV phase IV                              328.0              328.0                  -                  0.0%                      (100.0%)

Continuing bonds IV phase V                                607.7             607.7                  -                  0.0%                      (100.0%)

Continuing bonds IV phase VI                               190.0             190.0                  -                  0.0%                      (100.0%)

Continuing bonds V phase I                                 816.0                  -                 -              (100.0%)                         0.0%

Continuing bonds V phase II                                741.0             741.0                  -                  0.0%                      (100.0%)

Continuing bonds V phase III                             1,700.0           1,080.0           1,080.0                 (36.5%)                        0.0%

Continuing bonds VI phase I                                     -          1,700.0           1,295.0                 100.0%                       (23.8%)

Continuing bonds VI phase II                                    -          1,250.0              415.6                100.0%                      (66.8%)

Continuing bonds VI phase III                                   -                 -          1,600.0                   0.0%                       100.0%

Continuing bonds VI phase IV                                    -                 -         2,000.0                    0.0%                       100.0%

Unamortised bonds issuance costs                            (6.3)             (11.6)           (12.8)                 83.6%                         9.8%

Bonds payable - net                                      4,999.2           5,885.1          6,377.8                    17.7%                        8.4%

Continuing mudharabah bonds III phase II                    29.0                  -                 -              (100.0%)                         0.0%




                                                                                  2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 191
Page 194
                                Description                                                            Growth (%)
                                                          2022       2023        2024
                              (in IDR Billion)                                                 2022-2023        2023-2024

          Continuing mudharabah bonds III phase III          32.0       32.0               -           0.0%          (100.0%)

          Continuing mudharabah bonds III phase IV           14.0        14.0              -           0.0%          (100.0%)

          Continuing mudharabah bonds IV phase II            66.0       66.0               -           0.0%          (100.0%)

          Continuing mudharabah bonds IV phase III          300.0       147.0        147.0           (51.0%)             0.0%

          Continuing mudharabah bonds V phase I                  -     300.0         236.0           100.0%            (21.3%)

          Continuing mudharabah bonds V phase II                 -     300.0          48.8           100.0%           (83.7%)

          Continuing mudharabah bonds V phase III                -          -       400.0              0.0%            100.0%

          Mudharabah bonds                                  441.0      859.0         831.8           94.8%             (3.2%)

          Total bonds payable - net and mudharabah        5,440.2    6,744.1       7,209.6           24.0%               6.9%
           bonds


         As part of its strategy to diversify funding sources, Adira Finance regularly issues bonds annually. In 2024, Adira
         Finance issued PUB Bonds VI Phase III and Continuing Mudharabah Bonds V Phase III in May 2024, totaling
         IDR2.0 trillion, followed by PUB Bonds VI Phase IV in October 2024, also worth IDR2.0 trillion. Both issuances
         were oversubscribed by 2.3x, reflecting Adira Finance’s strong credibility within the investor community.

         Other Liabilities
         By the end of 2024, Adira Finance’s other liabilities were at IDR3.2 trillion, down by 17.7% (yoy) compared to the
         position at the end of 2023 of IDR3.8 trillion. Overall, of the total other liabilities, the other payables component
         contributed 39.1%, followed by employment benefit liabilities of 29.6%, and accrued expenses of 20.2%.


                                                                                                       Growth (%)
                                Description
                                                          2022       2023        2024
                              (in IDR Billion)
                                                                                               2022-2023        2023-2024

          Accrued expenses                                 1,246.2     927.9         637.7           (25.5%)           (31.3%)

          Lease liabilities                                 168.7      148.0         138.0           (12.2%)           (6.8%)

          Other payables                                  1,704.4     1,599.0       1,235.2           (6.2%)          (22.8%)

          Tax payables                                      302.1      180.8         136,2          (40.2%)           (24.7%)

          Derivative liabilities                               5.7          -           75.4        (100.0%)           100.0%

          Employment benefit liabilities                    924.4      982.2         934.8             6.2%            (4.8%)

          Total other liabilities                         4,351.5    3,837.9       3,157.3           (11.8%)           (17.7%)



         Equity
         The Company’s financial year of 2024 had ended with the total equity of IDR11.6 trillion, higher than IDR11.1
         trillion at the end of 2023. The increase in the Company’s equity was mainly driven by the increase in retained
         earnings and accumulated other comprehensive income by 4.0% (yoy) to IDR11.4 trillion in 2024 from IDR11.0
         trillion in 2023. Issued and fully paid-up capital and additional paid-in capital have remained unchanged in
         2024 at IDR100.0 billion and IDR6.8 billion, respectively.


                                Description                                                            Growth (%)
                                                          2022       2023        2024
                              (in IDR Billion)                                                 2022-2023        2023-2024

          Issued and fully paid-up capital                  100.0      100.0         100.0             0.0%              0.0%

          Additional paid-in capital                          6.8        6.8             6.8           0.0%              0.0%

          Retained earnings

          -   Appropriated                                  207.1       223.1        242.6             7.8%              8.7%

          -   Unappropriated                               9,721.9   10,783.0      11,208.2           10.9%              3.9%

          Changes in fair value on investment in                 -          -            9.6           0.0%            100.0%
           shares measured at fair value through other
           comprehensive income




192 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                           Performance      Opening   Management   Corporate      Management      Corporate   Environmental     Supporting
                                            Highlights                  Report      Profile        Discussion    Governance     and Social         Data
                                                                                                  and Analysis                Responsibility




                   Description                                                                                        Growth (%)
                                                          2022        2023          2024
                 (in IDR Billion)                                                                         2022-2023                2023-2024

Cumulative losses on derivative instrument for               (3.4)        (0.7)            (11.4)                  (77.9%)                 1,420.1(%)
 cash flows hedges - net

Equity                                                   10,032.4      11,112.2        11,555.8                     10.9%                        4.0%



PROFIT AND LOSS STATEMENTS

Overall, Adira Finance’s total income had increased by 5.1% (yoy) to IDR10.0 trillion in 2024 from IDR9.5 trillion
in 2023. Net income for the year however, had declined by 27.6% (yoy) from IDR1.9 trillion in 2023 to IDR1.4
trillion in 2024 on the back of bigger increase in total expenses which had increased by 17.1% (yoy) from IDR7.0
trillion in 2023 to IDR8.2 trillion in 2024.

Detailed information about the statement of profit or loss and other comprehensive income for 2022-2024 is
as follows:

PROFIT AND LOSS STATEMENT

                   Description                                                                                        Growth (%)
                                                          2022        2023          2024
                 (in IDR Billion)                                                                         2022-2023                2023-2024

Total income                                              8,340.4      9,507.9         9,989.9                      14.0%                         5.1%

Total expenses                                           (6,300.7)    (7,035.3)       (8,237.6)                      11.7%                       17.1%

Net income before income tax expense                      2,039.7      2,472.6           1,752.3                     21.2%                      (29.1%)

Income tax expense                                          434.2        528.6            345.6                      21.8%                     (34.6%)

Net income for the year                                    1,605.5     1,944.0          1,406.7                      21.1%                     (27.6%)

Other comprehensive income net of tax                        87.5        (61.2)                8.9               (170.0%)                      (114.5%)

Total comprehensive income for the year                    1,693.0     1,882.8           1,415.6                     11.2%                     (24.8%)




TOTAL INCOME
Adira Finance’s total income is comprised of consumer financing income, murabahah margin income, finance
leases income, other income and share in net income of associate. In 2024, the Company’s total income had
expanded from IDR9.5 trillion in 2023 to IDR10.0 trillion in 2024, which was equivalent to an increase of 5.1%
(yoy).

The details of the Company’s total income during 2022-2024 period are as follows:

TOTAL INCOME
                                                                                                                      Growth (%)
                   Description
                                                          2022        2023          2024
                 (in IDR Billion)
                                                                                                          2022-2023                2023-2024

Consumer financing                                        5,373.7      6,041.7          6,190.9                      12.4%                        2.5%

Murabahah margin                                           1,195.2     1,482.9           1,561.5                     24.1%                        5.3%

Finance lease                                                68.2        147.9            266.5                     116.7%                      80.2%

Other                                                      1,703.3     1,835.4          1,950.9                       7.8%                        6.3%

Share in net income of associate                                 -            -                20.1                       -                    100.0%

Total income                                             8,340.4      9,507.9          9,990.9                      14.0%                         5.1%




                                                                             2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 193
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         Consumer Financing Income                                       Other Income
         Consumer financing income, accounting for 62.0%                 Throughout 2024, other income increased by 6.3%
         of total revenue, saw an increase of 2.5% (yoy),                (yoy), reaching IDR2.0 trillion, compared to IDR1.8
         reaching IDR6.2 trillion in 2024, compared to IDR6.0            trillion in 2023, contributing 19.5% to total revenue.
         trillion in 2023, with relatively flat growth in 2024. This     This other income such as administration fees,
         was attributed to a slight 2.6% (yoy) decline in Adira          late charge from consumers, income from early
         Finance’s net consumer financing receivables, due               settlement before the financing term ends, recovery
         to pressures faced by the automotive industry and               of written-off receivables, interest on current
         weakening macroeconomic conditions throughout                   accounts, and insurance commissions.
         2024.
                                                                         Share in Net Income of Associate
         Murabahah Margin Income                                         The Company recorded IDR20.1 billion in income
         As of the end of 2024, murabahah margin income                  in 2024 as a share in net income of associate. This
         was recorded at IDR1.6 trillion, reflecting a 5.3% (yoy)        income came from 10% ownership of PT Mandala
         increase compared to the same period last year.                 Multifinance, Tbk. (MFIN) of which its shares
         Murabahah margin income accounted for 15.6% of                  purchase transaction had been completed in March
         total revenue in 2024, which is relatively the same as          2024.
         the previous year.
                                                                         Total Expenses
         Finance Lease Income                                            Adira Finance recorded a 17.1% (yoy) increase in total
         In terms of automotive leasing, Adira Finance’s                 expenses in 2024, reaching IDR8.2 trillion, compared
         income from finance lease had increased by 80.2%                to IDR7.0 trillion in 2023. This increase was primarily
         (yoy) from IDR147.9 billion in 2023 to IDR266.5                 driven by higher interest expenses and financial
         billion in 2024. This increase was in line with the             costs resulting from the increase in the average
         robust growth in the Company’s net finance lease                borrowings balance during 2024, as well as an
         receivables from IDR1.4 trillion in 2023 to IDR2.2              increase in provisions for impairment losses on
         trillion in 2024, or equivalent to 54.8% (yoy) increase.        financing throughout 2024.
         Consequently, the contribution from finance lease
         income had also improved from 1.6% in 2023 to 2.7%
         in 2024.

         The following table details the Company’s total expenses for the years 2022-2024:

         TOTAL EXPENSES
                                                                                                         Growth (%)
                             Description
                                                             2022       2023       2024
                           (in IDR Billion)
                                                                                                 2022-2023        2023-2024

          Salaries and benefit                               2,304.4    2,419.7       2,485.6            5.0%              2.7%

          General and administrative                         1,320.9    1,338.9        1,541.2            1.4%            15.1%

          Interest expense, financing charges and revenue      729.3     1,012.2      1,355.6           38.8%             33.9%
            sharing for mudharabah bonds

          Allowance for impairment losses                     1,255.7   1,647.7       2,225.7            31.2%            35.1%

          Marketing and others                                690.4       616.8        629.5           (10.7%)             2.1%

          Total expenses                                    6,300.7     7,035.3      8,237.6             11.7%            17.1%




         Operating Expenses
         The operating expenses, which consist of salaries and benefit, as well as general and administrative expenses,
         recorded an increase in 2024. These operating expenses rose by 7.1% (yoy), from IDR3.8 trillion in 2023 to
         IDR4.0 trillion in 2024. This increase was primarily driven by a 15.1% (yoy) rise in general and administrative
         expenses, which reached IDR1.5 trillion in 2024, compared to IDR1.3 trillion in 2023. Meanwhile, salaries benefit
         expenses increased by 2.7% (yoy), reaching IDR2.5 trillion in 2024, up from IDR2.4 trillion in 2023.




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                                       Highlights                 Report      Profile        Discussion    Governance     and Social         Data
                                                                                            and Analysis                Responsibility




Salaries and Benefits Expenses
In 2024, Adira Finance saw a moderate increase of 2.7% (yoy) in salaries and benefits expenses, totaling IDR2.5
trillion, up from IDR2.4 trillion in 2023. This steady rise is in line with the company’s strategic approach to
efficiently manage operational costs while prioritizing employee well-being as part of the company’s efforts
to create a good working environment. These actions as part of Adira Finance’s commitment to maintaining a
balance between human resource management and the sustainability of the company’s financial performance,
which is expected to contribute to the company’s long-term objectives amidst a dynamic market landscape.

The following table outlines the Company’s salaries and benefits expenses for 2022-2024:

SALARIES AND BENEFITS EXPENSES
                                                                                                                Growth (%)
                    Description
                                                    2022        2023          2024
                  (in IDR Billion)
                                                                                                    2022-2023                2023-2024

Salaries and allowance                               2,173.0    2,276.7           2,300.2                      4.8%                         1.0%

Post-employment benefits                               66.7        62.8              151.8                    (5.8%)                     141.5%

Training and education                                 64.7        80.2                  33.6                 23.9%                      (58.1%)

Total                                               2,304.4     2,419.7          2,485.6                       5.0%                        2.7%



General and Administrative Expenses
General and administrative expenses include office expenses, rental expenses, transportation, installment
collection fees, repairs and maintenance, depreciation of fixed assets and right-of-use assets, amortization
of intangible assets, and insurance expenses for fixed assets and other. Throughout 2024, total general and
administrative expenses increased by 15.1% (yoy), reaching IDR1.5 trillion, compared to IDR1.3 trillion in 2023.
This increase occurred in line with the company’s efforts to support broader operational expansion and
development. Among these components, office expenses, rental expenses, and repairs and maintenance
expenses were the three largest categories, each contributing 29.2%, 35.5%, and 23.8% of total general and
administrative expenses, respectively.

GENERAL AND ADMINISTRATIVE EXPENSES
                                                                                                                Growth (%)
                    Description
                                                    2022        2023          2024
                  (in IDR Billion)
                                                                                                    2022-2023                2023-2024

Office expenses                                       558.1      580.0              749.5                       3.9%                      29.2%

Rental expenses                                       143.2       167.3             226.8                      16.9%                      35.5%

Depreciation of right-of-use assets                    99.0        99.9             104.6                       1.0%                       4.6%

Repairs and maintenance                                97.3        99.5              123.1                      2.2%                      23.8%

Installment collection fees                             61.9       64.0              68.3                       3.4%                       6.7%

Intangible assets amortisation                         61.8        50.5              49.4                    (18.3%)                      (2.1%)

Depreciation of fixed assets                           47.3        48.7              48.2                       3.0%                     (0.9%)

Transportation                                         43.8         71.2                 69.1                 62.6%                       (3.0%)

Fixed asset and other insurance                         2.4         2.2                   1.9                (8.5% )                     (15.8%)

Others                                                206.1       155.6             100.3                    (24.5%)                     (35.6%)

Total                                               1,320.9     1,338.9            1,541.1                      1.4%                       15.1%




                                                                       2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 195
Page 198
         Interest Expenses, Financing Charges and                      Throughout 2024, the company recorded a 33.9%
         Revenue Sharing for Mudharabah Bonds                          (yoy) increase in total Interest expense, financing
         Adira Finance’s funding costs encompass interest              charges and revenue sharing for mudharabah
         on borrowings, bonds payable and lease liabilities,           bonds, reaching IDR1.4 trillion, compared to IDR1.0
         provisions for bank loan, issuance cost for bonds             trillion in 2023. This increase was primarily driven by
         and mudharabah bonds, along with revenue                      a 43.1% (yoy) rise in interest on borrowings, which
         sharing on mudharabah bonds. Borrowings, bonds                amounted to IDR878.2 billion in 2024, and a 13.9%
         and mudharabah bonds represent external funding               (yoy) increase in interest on bond payables, reaching
         sources for the Company, distinct from its joint              IDR386.6 billion. Interest expenses on lease liabilities
         financing scheme. Funding costs associated with               decreased by 9.3% (yoy) to IDR11.4 billion, while
         financing receivables recorded under the joint                revenue sharing of sukuk mudharabah remained
         financing scheme are included in the net interest             relatively stable at IDR15.5 billion in 2024.
         income from financing. Conversely, when financing
         receivables are booked through self-financing, the
         related costs are recognized as interest expense,
         financing charges, and revenue sharing for
         mudharabah bonds.

         Information regarding the Company’s Interest expenses, financing charges and revenue sharing for
         mudharabah bonds for 2022-2024 is as follows:

         INTEREST EXPENSE AND FINANCING CHARGES

                              Description                                                               Growth (%)
                                                           2022       2023        2024
                            (in IDR Billion)                                                    2022-2023        2023-2024

          Interest on bond payables                          427.0     339.5         386.6            (20.5%)            13.9%

          Interest on borrowings                             257.9      613.6        878.2            137.9%             43.1%

          Interest expenses on lease liabilities              14.3       12.6            11.4         (11.3%)           (9.3%)

          Amortisation of mudharabah bonds issuance            1.0       0.8             2.3          (21.6%)           178.2%
           cost

          Provision & administration expenses on                  -      0.2                -         100.0%          (100.0%)
           mudharabah loans

          Revenue sharing of mudharabah loans                     -      15.5            15.5         100.0%             0.5%

          Revenue sharing for mudharabah bonds                29.1      30.0             61.6           2.9%            105.4%

          Total                                              729.3    1,012.2       1,355.6          (38.8%)            33.9%


         Provision for Impairment Losses Expense                       Net Income for the Year
         Adira Finance regularly reviews its provision for             The economic uncertainty and the downturn in
         impairment losses on financing receivables to                 the automotive industry throughout 2024 posed
         maintain its adequacy.                                        substantial challenges for Adira Finance’s business
                                                                       landscape. Although the company managed to
         On allowance for impairment losses, the Company               achieve a rise in total revenue, the volatile market
         had raised the amount to IDR2.2 trillion in 2024,             conditions and pressures from the automotive
         which was 35.1% (yoy) higher than IDR1.6 trillion             sector had a negative impact on its financial
         in 2023. Management is confident that the 2024                performance. Consequently, the company’s net
         provision for impairment losses adequately covers             profit in 2024 decreased by 27.6% (yoy) to IDR1.4
         potential losses from uncollectible financing                 trillion from IDR1.9 trillion in 2023.
         receivables.
                                                                       Other Comprehensive Income and Total
         Marketing and Other Expenses                                  Comprehensive Profit in the Current Year
         Adira’s marketing expense in 2024 had increased               The company performs calculations on the post-
         by 2.2% (yoy) to IDR625.0 billion compared to                 employment benefit program, where actuarial
         IDR611.6 bliion in 2023. Conversely, the Company’s            gains and losses arising from adjustments and
         other expenses had dropped by 12.7% (yoy) to IDR              changes in actuarial assumptions are recognized
         4.5 billion in 2024 from IDR5.2 billion in 2023. Overall,     in other comprehensive income as an item that will
         both marketing and other expenses were up from                not be reclassified to profit or loss.
         IDR616.8 billion in 2023 to IDR629.5 billion in 2024.




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                                            Highlights                  Report      Profile     Discussion    Governance     and Social         Data
                                                                                               and Analysis                Responsibility




Changes in the fair value of investment in shares are recognized in other comprehensive income as an item
that will not be reclassified to profit or loss.

Adira Finance also uses derivative instruments to hedge against interest rate and foreign exchange risks
associated with its foreign currency-denominated working capital loans, which carry floating interest rates.

Derivative instruments held for risk management are measured at fair value in the statement of financial
position. The effective portion of changes in the fair value of derivatives is recognized in other comprehensive
income as item that will be reclassified to profit or loss.

Earnings Per Share
In line with its lower net profit for the year, Adira Finance’s earnings per share (EPS) had also declined from
IDR1,944 per share in 2023 to IDR1,407 per share in 2024, or lower by 27.6% (yoy).



CASH FLOW REPORT

CASH FLOW REPORT
                                                                                                                   Growth (%)
                   Description
                                                         2022         2023          2024
                 (in IDR Billion)
                                                                                                       2022-2023                2023-2024

Cash flows from operating activities                       829.4      (4,052.1)           461.4               (588.6%)                      (111.4%)

Cash flows from investing activities                        (16.6)     (533.5)         (1,147.2)               3,118.4%                      115.0%

Cash flows from financing activities                     (1,164.0)    4,734.7            804.2                (506.8%)                      (83.0%)

Net increase (decrease) in cash & cash                    (351.2)        149.1             118.4               (142.5%)                     (20.6%)
 equivalents

Cash & cash equivalents at the beginning                  1,637.6      1,286.4          1,435.5                 (21.4%)                       11.6%
  of the year

Cash & cash equivalents at the end of the year            1,286.4      1,435.5           1,553.9                  11.6%                       8.2%




Cash Flow from Operating Activities
Adira Finance recorded a net cash flow generated by operating activities of IDR461.4 billion in 2024, in contrast
to the net cash flow used for operating activities of IDR4.1 trillion in 2023. The change came from the 13.3%
(yoy) increase in cash received from financing transactions from IDR40.8 trillion in 2023 to IDR46.2 trillion in
2024, while at the same time the Company’s cash disbursements for financing transactions had declined
from IDR42.0 trillion in 2023 to IDR37.2 trillion in 2024. Conversely, the Company’s cash received from joint
financing had declined by 14.8% (yoy) to IDR17.4 trillion in 2024 compared to IDR20.4 trillion in 2023, and its
cash disbursements for principal on joint financing had also increased by 13.6% (yoy) from IDR13.4 trillion in
2023 to IDR15.2 trillion in 2024.

Cash Flow from Investing Activities
In terms of investing activities, Adira Finance’s net cash used in investing activities had increased by 115.0%
(yoy) from IDR533.5 billion in 2023 to IDR1.1 trillion in 2024. This increase came from placement in investment
in associate amounting to IDR880.7 in 2024 and the 292.0% (yoy) increase in acquisition of intangible assets
worth IDR158.5 billion in 2024 compared to IDR40.4 billion in 2023. On the other hand, after in 2023 it spent
IDR386.4 billion in acquisition of investment in shares, Adira Finance received IDR1.8 billion in 2024 for
adjustment to value of investment in shares.

Cash Flows from Financing Activities
In 2024, Adira’s net cash from financing activities amounted to IDR804.2 billion, which was 83.0% (yoy) lower
compared to IDR4.7 trillion in 2023. This decrease was mainly due to a decrease in bank loan receipts by 26.6%
(yoy) to IDR15.5 trillion. Meanwhile, payments on principal of bonds and bonds increased by 50.9% (yoy) and
134.7% (yoy) to IDR3.1 trillion and IDR427.2 billion, respectively.




                                                                             2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 197
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         OTHER MATERIAL INFORMATION

         SOLVENCY
         Despite the uncertainties and challenges faced from both the global and domestic economies throughout
         2024, Adira Finance has successfully demonstrated its ability to meet all debt obligations, both short-term
         and long-term. This robust performance is evident through impressive liquidity, solvency, and gearing ratios.

         Furthermore, Adira Finance successfully maintained the highest national and international investment grade
         ratings in 2024 with an idAAA/stable assessment from the national rating agency (Pefindo), and a BBB rating
         from the international rating agency Fitch Rating. Additionally, Moody’s upheld its international rating of
         Baa1/stable , which is higher than the national sovereign rating of Indonesia.

         These ratings have not only boosted investor confidence but also paved the way for Adira Finance to access
         better funding, both domestically and internationally.

         Liquidity Ratio
         Adira Finance’s liquidity ratio is calculated based on the Financial Services Authority (OJK) Regulation No. 35/
         POJK.05/2018 dated December 27, 2018 regarding Business Operations of Financing Company. The Company’s
         current ratio as of December 31, 2024 was recorded at 136.2% compared to December 31, 2023 of 129.3%. The
         Company’s cash ratio as of December 31, 2024 was 13.6%, while on December 31, 2023, it was recorded at 12.7%.

         The following data and tables show the analysis of the Company’s ability to pay its short-term debt:


                                  Description                               2022             2023             2024

          Current ratio                                                         134.4%              129.3%        136.2%

          Cash ratio                                                               14.5%             12.7%           13.6%




         Throughout 2024, Adira Finance has maintained
         sufficient liquidity available to repay all of its        As part of its strategy to diversify funding sources,
         financial obligations and to fund its business needs      Adira Finance regularly issues bonds annually. In
         through receipts of installments from customers           2024, Adira Finance issued PUB Bonds VI Phase III
         and available funding source facilities. The Company      and Continuing Sukuk Mudharabah V Phase III in
         has continued to diversify its funding sources            May 2024, totaling IDR2.0 trillion, followed by PUB
         through continuous support of joint financing with        Bonds VI Phase IV in October 2024, also worth
         its parent company, Bank Danamon, as well as              IDR2.0 trillion. Both issuances were oversubscribed
         external borrowings which consist of bank loans,          by 2.3x, respectively.
         bonds and sukuk mudharabah.
                                                                   Solvency Ratio
         As the end of December 2024, joint financing              Adira Finance continuously evaluates and ensures
         represented 47.2% of managed receivables.                 that the Company has a healthy level of solvency.
         Meanwhile, the Company’s total borrowings in              This is reflected in its sound solvency ratios,
         December 31, 2024 increased by 11,3% (yoy) to             demonstrating the Company’s ability to meet both
         IDR17.9 trillion, consisting of bank loans (onshore &
         offshore) as well as bonds and mudharabah bonds,
         each contributing 60%:40%.




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                                                                                                     and Analysis                    Responsibility




short-term and long-term liabilities. The Company’s liability to equity ratio as of December 31, 2024 stood
at 1.8x, while the ratio of liabilities to total assets as of December 31, 2024 at 0.6x. This asset solvency ratio
indicates that only a portion of assets was financed with liabilities, enabling the Company to maintain its
excellent capacity for repaying its debts.


                             Description                                               2022                         2023                      2024

Asset Solvency (times)                                                                             0.6                        0.6                          0.6

Equity Solvency (times)                                                                            1.5                        1.8                           1.8

Gearing Ratio (times)                                                                              1.0                         1.5                          1.7


Gearing Ratio
The gearing ratio compares the total bank                                Management of the Company’s liquidity and assets-
borrowings, bonds payable, and mudharabah bonds,                         and-liabilities is carried out under the coordination
to equity deducted by investment in shares. Adira                        of the Asset and Liability Committee (ALCO) to
Finance has a gearing ratio below the statutory limit                    ensure that the Company’s diversification strategy
of 10 times as stipulated in the OJK Regulation No.                      can be carefully managed, liquidity risks are soundly
35/POJK.05/2018 dated December 27, 2018 regarding                        mitigated, which will optimum returns are achieved.
Business Operations of Financing Company.                                The ALCO Committee holds monthly meetings with
                                                                         the relevant business units to ensure a liquidity
In 2024, Adira Finance had a gearing ratio of 1.7                        position at the expected level. This is consistent
times, an increase compared to the position in 2023                      with the Company’s policy to maintain sufficient
of 1.5 times. However, the Company has substantial                       financial resources to meet maturing obligations
room to expand its business going forward once the                       and run its business.
market recovers.
                                                                         In terms of managing liquidity risk, the ALCO
Conformity of Financial Assets and                                       Committee monitors the condition and situation of
Liabilities                                                              liquidity and takes mitigation actions if necessary.
Adira Finance continues to monitor its liquidity                         The effectiveness of this committee is seen from the
ratios, solvency ratios, gearing ratios and the                          proper management over the gap between assets
conformity of the maturity of its financial assets and                   and liquidity.
liabilities. This is crucial to ensure that the Company
has sufficient liquidity to meet its short term and
long-term obligations.

The table of maturity of the Company’s financial assets and liabilities for 2022-2024 is as follows:


            Description                          2022                                   2023                                          2024
          (in IDR Billion)            ≤1 Year             ≥1 Year            ≤1 Year               ≥1 Year                 ≤1 Year              ≥1 Year

Financial assets                           17,461.3          16,277.1           21,106.3             20,045.6                22,089.5                 18,979.2

Financial liabilities                      7,300.3           4,701.4            10,508.6                 7,648.6             10,948.4                 8,924.9

Maturity gap                               10,161.0          11,575.7           10,597.7                 12,397.0              11,141.1               10,054.3



Analysis of Other Relevant Ratios
Adira Finance constantly met the financial ratios overseen by the regulator even as the Company carried
out sustainable financing expansion. These efforts aim to sustain business performance amid economic
challenges and a slowdown in the automotive industry. Additionally, Adira Finance continued to run its
business activities in the financing industry in accordance with the prudential principle and compliance with
applicable laws and regulations.




                                                                             2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 199
Page 202
         The comparison of the financial ratios of the financing industry performance in 2022-2024 and Adira Finance
         in 2024 is as follows:


                                                                             Financing Industry                   Adira Finance
                                   Ratio
                                                                   2022             2023           2024               2024

          FAR                                                         85.2%               85.2%          85.5%               85.7%

          GR (x)                                                          2.1x             2.3x            2.3x                1.7x

          MSMD                                                       302.2%              315.0%          319.8%         11,555.7%

          NPF                                                             2.3%             2.4%           2.7%                2.2%

          ROA                                                             5.7%             5.6%           5.0%                5.3%

          ROE                                                          14.4%              15.0%           13.8%              12.7%

          BOPO                                                         75.6%              76.9%          79.4%               83.4%



         RECEIVABLES COLLECTABILITY
         In its roadmap on business strategic direction, Adira Finance is committed to continuously managing its asset
         quality in order to keep the Non-Performing Financing (NPF) ratio under control by applying prudent risk
         management principles. This has been highly relevant amidst the Company’s business expansion - amidst
         the challenging outlook within the automotive sector.



         Adira Finance classifies the collectability of its receivables based on the number of days overdue. The table
         for analysis of financing receivables tenor that are managed (gross) for the period of 2022-2024 is as follows:


                                       Description
                                                                                 2022             2023                2024
                                     (in IDR Billion)

          No past due                                                              46,927.7          57,719.5            56,362.2

          Overdue 1-90 days                                                         9,873.9          13,435.4            14,212.8

          Overdue >90 days                                                              798.6        1,244.4                 1,351.8

          Total financing receivables - gross                                      57,600.2         72,399.3             71,926.8

          % Total overdue to total financing receivables - gross                        18.5%            20.3%               21.6%



         In the last three years, the ratio of total overdue receivables to total financing receivables were at 18.5% (2022);
         20.3% (2023); and 21.6% (2024), respectively. The increase in the ratio of overdue receivables in 2024 was driven
         by rising basic goods prices, the decline in commodity prices, which ultimately affected consumers’ purchasing
         power and payment capacity. Nevertheless, the Company continues to apply prudent risk management
         principles as an effort to control credit risk, ensuring it remains at a manageable level, providing financing
         that is aligned with the Company’s risk appetite, and implementing effective collection activities.

         Additionally, as of December 2024, the Company reported a Non-Performing Financing (NPF) ratio, based
         on overdue receivables for more than 90 days, that was within the Company’s internal limits and below the
         industry average. Over the past three years, the Company’s NPF (including joint financing portions) was
         recorded at 1.7% (2022); 1.9% (2023); and 2.2% (2024).

         Adira Finance also monitors financing receivables in the non-performing financing category which consists
         of sub-standard, doubtful, and loss financing, pursuant to the OJK Regulation No.35/POJK.05/2018. The
         regulation stipulates that the non-performing financing (excluding joint financing portion) net of allowance
         for impairment losses must not exceed 5%. The Company’s net NPF ratios were at 0.04% (2022); 0.49% (2023);
         dan 0.34% (2024).




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CAPITAL STRUCTURE

Details on Capital Structure
Adira Finance objective in managing its capital is to protect the Company’s ability to maintain its business
continuity, allowing it to continue to provide returns to shareholders. The Company is committed to delivering
a return on investment to its shareholders in the form of cash dividends. Since the Initial Public Offering,
Adira Finance has consistently distributed dividends to its shareholders every year and has determined the
minimum dividend policy of 20% from current year net income while continuing to consider the Company’s
funding needs in the following year and the dividend policy of PT Bank Danamon Indonesia Tbk as the
controlling shareholder.

Based on the Financial Services Authority Regulation No. 35/POJK.05/2018 dated December 27, 2018 regarding
Business Operations of Financing Company, the details of the Company’s capital ratio and profitability in the
2022-2024 period are as follows:


                                Description
                                                                                      2022                       2023                    2024
                              (in IDR Billion)

Capital Ratio*                                                                               50.7%                      45.0%                    44.9%

Rentability Ratio*

- Return on Asset (ROA)                                                                       8.6%                       8.6%                      5.3%

- Return on Equity (ROE)                                                                     17.4%                      18.7%                     12.7%

- Net Interest Margin (NIM)                                                                  28.7%                      26.0%                     23.5%

* Ratios in accordance with the Financial Services Authority (OJK) regulation



Whereas the Company’s capital structure based on asset composition is as follows:


                                Description
                                                                                      2022                       2023                    2024
                              (in IDR Billion)

Liabilities                                                                                  59.7%                      64.2%                    64.5%

  Borrowings                                                                                 20.4%                      30.0%                     32.7%

  Bonds payable - net                                                                        20.1%                      19.0%                     19.6%

  Mudharabah bonds                                                                            1.8%                       2.8%                      2.5%

  Other Liabilities                                                                          17.4%                      12.4%                      9.7%

Equity - Net                                                                                 40.3%                      35.8%                     35.5%

Assets                                                                                    100.0%                     100.0%                      100.0%



Management Policy on Capital Structure
As stipulated in its Articles of Association, the Company’s authorized capital amounts to IDR400.0 billion,
consisting of 4 billion shares with a nominal value of IDR100 per share. From this authorized capital, 1 billion
shares have been issued by the shareholders, thus the Company’s issued capital amounts to IDR100.0 billion.

In managing capital, Adira Finance conducts monthly analysis to ensure that the Company complies with
the Financial Service Authority Regulation No. 47/POJK.05/2020 dated November 17, 2020 regarding Business
Licensing and Institutional Financing Companies and Sharia Financing Companies and Financial Service
Authority Regulation No. 35/POJK.05/2018 dated December 27, 2018 regarding Business Operations of
Financing Company which have some provisions as follows:
1. The Company’s capital ratio minimum 10%,
2. The amount of the Company’s loan to equity and subordinated loan deducted by investment is maximum
   10 times, both for foreign and domestic loans

The Company has calculated the capital ratio and profitability ratios, including return on assets, return on
equity, and net interest margin.




                                                                              2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 201
Page 204
         Basis for Selection of the Management Policy on Capital Structure
         Financial Service Authority Regulation No. 35/POJK.05/2018 dated December 27, 2018 regarding Business
         Operations of Financing Company regulates the capital ratio, of which finance companies are required to
         fulfil this ratio at the minimum of 10%. The capital ratio is a comparison of adjusted capital to adjusted assets.

         The Company’s capital ratios in 2022, 2023, and 2024, were 50.7%, 45.0%, and 44.9%, respectively. The
         appropriation of net income for the year included an appropriation for reserves requirements, dividend
         payout, and other uses as resolved by shareholders in the GMS where the Company achieves a positive net
         income. The Articles of Association states that the portion of net income for reserves requirements (minimum
         20% of the issued and paid up share capital) is appropriated to cover any losses incurred by the Company.

         Details of the Company’s capital for 2022, 2023, and 2024 have been disclosed in this same section under the
         heading, Equity, in this Annual Report.

         MATERIAL COMMITMENTS TO CAPITAL EXPENDITURE
         In 2024, Adira Finance had no material commitments to capital expenditures; therefore, explanations that
         relate to: Name of party making the commitments; commitment objectives; source of funds; currency; and
         measures of currency risk protection are not presented in this section.

         REALIZATION OF CAPITAL GOODS INVESTMENT FOR THE LAST FISCAL YEAR
         In 2022, 2023 and 2024, the Company’s capital expenditure amounted to IDR47.8 billion, IDR149.0 billion and
         IDR269.0 billion, respectively. The purpose of the capital expenditure was mainly used to develop services,
         business networks, and information technology infrastructure, with the objective of supporting the Company’s
         business growth and business transformation.



         The capital investment focuses on developments related to information technology in line with the Company’s
         strategy to develop its digital transformation. The details of capital goods investment during 2022-2024 based
         on cash flow are as follows:


                                        Description
                                                                                   2022                2023                  2024
                                      (in IDR Billion)

          Fixed assets                                                                    26.0                108.6                  110.6

          Software and software under development                                         21.8                 40.4                  158.4

          Total capital expenditure                                                       47.8                149.0                  269.0



         MATERIAL FACTS AND INFORMATION SUBSEQUENT TO ACCOUNTANT’S REPORT DATE

         Adira Finance did not have any material facts and information subsequent to the accountant’s report date that
         could impact the performance and business risk of the Company. Therefore, material facts and information as
         well as its impacts on the performance and business risks are not presented in this section.

         COMMITMENT AND CONTINGENCY

         Commitment
         The Company has agreement as follows:


                         Counterparties                       Item Rented                             Period of Agreement

          PT Permata Birama Sakti                         Head office in Jakarta             September 16, 2019 - September 15, 2029

          PT DCI Indonesia                               Data center in Jakarta                  October 7, 2024 – October 6, 2027

          PT Telekomunikasi Indonesia Tbk                Data center in Surabaya                   April 29, 2022 - April 28, 2025



         The Company recognized rental commitment above as lease liabilities.




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                                                                                                                              and Analysis                  Responsibility




Maturity analysis of lease liabilities as of December 31, 2024 were as follows:


                                           Description
                                                                                                               2022                          2023                    2024
                                         (in IDR Billion)

<1 year                                                                                                                    17.8                      20.0                       28.4

1-5 year                                                                                                                 100.8                      110.6                      109.6

>5 years                                                                                                                   50.1                      17.4                           -

Total                                                                                                                    168.7                      148.0                      138.0


Contigencies
The Company did not have significant contingencies as of December 31, 2023 and 2024.

2024 TARGET AND REALIZATION COMPARISON

In 2024, Adira Finance recorded performance achievements as follows:


                                     Description                                               Satuan                        2024 Target                     2024 Realization

Marketing and Operations

New financing                                                                                Billion IDR                          41,600.0                         36,629.8

Managed receivables*)                                                                        Billion IDR                          59,677.0                          55,966.1

Automotive financing                                                                         Billion IDR                          30,751.0                         26,864.3

Non-Automotive financing                                                                     Billion IDR                          10,849.0                          9,765.5

Financial Statement

Income                                                                                       Billion IDR                           9,960.0                          9,989.9

Income for the year                                                                          Billion IDR                           1,600.0                          1,406.7

Projection of Other Performances

NPF (including joint financing portion)                                                           (%)                    Maintain around 2,2%                         2.2%

Gearing ratio                                                                                      (x)                   Maximum of 10 times                          1.7x

Dividend payout ratio                                                                             (%)              Minimum of 20% from net                           50.0%
                                                                                                                      income for the year

New car market share                                                                              (%)                              ±4.0%                              4.0%

New motorcycle market share                                                                       (%)                              ±8.0%                              8.5%

Human resources/employees                                                                      People            Aligned with business needs                         17,098
*)
     Financing receivables include financing interest receivables and transaction expenses that had not been amortised




2025 OUTLOOK
In 2025, the outlook for operational, financial, and certain other posts based on historical figures, estimates on
macro-economic conditions, and Company strategies are as follows:


                                     Description                                                                                  2025 Outlook

Marketing and Operations

Outlook on new financing                                                                                                            12% - 14%

Outlook on managed receivables                                                                                                      5% - 7%

Outlook on automotive financing                                                                                                     5% - 7%

Outlook on non-automotive financing                                                                                                25% - 30%

Financial Statement

Outlook on income                                                                                           Refer to growth of managed receivables

Outlook on income for the year                                                                 Refers to growth of managed receivables, cost of funds and
                                                                                                                  operational expenses




                                                                                                      2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 203
Page 206
                                     Description                                           2025 Outlook

          Other Performances

          Outlook on NPF (including joint financing portion)                                  ±2.25%

          Outlook on gearing ratio                                        Maintain below the regulatory limit (10x)

          Outlook on dividend payout ratio                               At least 20% of previous year’s net income

          Outlook on market share of new cars                                                  ±4%

          Outlook on market share of new motorcycles                                           ±9%

          Outlook on human resources/employees                                 Aligned with business needs



         DIVIDEND POLICY
         Adira Finance determines its dividend policy pursuant to Law No. 40 Year 2007 on Limited Liability Companies.
         With reference to the law, the Company’s cash dividend distribution policy is as follows:
         1. All Company shares that have been fully paid-up, including shares offered during the Initial Public Offering
            on March 31, 2004, are similar and equal in all respects, including the rights over their cash dividends;
         2. In accordance with the Company’s Articles of Association, dividend payments must be approved by the
            GMS by considering the Company’s financial position and financial soundness; and
         3. By considering the Company’s net income, current year liquidity, and without reducing the rights of the
            GMS to make resolutions based on the Company’s Articles of Association, the Management would pay-out
            cash dividends amounting to a minimum of 20% of the Company’s net income.

         Adira Finance implements a dividend pay-out policy by distributing cash dividends amounting to a minimum
         of 20% of net income. In 2024, Adira Finance distributed dividends to all shareholders through the General
         Meeting of Shareholders, as detailed below:


                                        Description                        2022                   2023                2024

          Number of Shareholders                                                  4,849                   4,873              5,031

          Authorized Capital

          Number of Shares                                               4,000,000,000         4,000,000,000      4,000,000,000

          Nominal Value (in IDR million)                                      400,000                  400,000          400,000

          Issued and Fully Paid Capital

          Total Outstanding Shares                                       1,000,000,000          1,000,000,000     1,000,000,000

          Nominal Value (in IDR million)                                       100,000                 100,000           100,000

          Unissued Shares

          Total Shares                                                   3,000,000,000         3,000,000,000      3,000,000,000

          Nominal Value (in IDR million)                                       300,000                 300,000          300,000

          Cash Dividend

          Net Income in Previous Year (in IDR Million)                         607,000                 803,000          972,000

          Earnings Per Share in Previous Year (IDR)                                1,213                  1,606              1,944

          Cash Dividend Per Share (IDR)                                            607                     803                972

          Percentage of Cash Dividends to Net Income in Prior Year                 50%                     50%                50%

          Growth of Cash Dividends                                                18.3%                   32.3%              21.0%

          Date of GMS                                                        30-Mar-22               04-Apr-23         27-Mar-24

          Dividend Announcement Date                                         30-Mar-22               04-Apr-23         27-Mar-24

          Dividend Distribution Date                                         29-Apr-22               04-May-23         30-Apr-24




         EMPLOYEE AND/OR MANAGEMENT SHARE OWNERSHIP PROGRAM
         Until December 31, 2024, Adira Finance had not provided either an Employee Share Ownership Plan (ESOP) or
         Management Share Ownership Plan (MSOP). The Company therefore does not present information related to
         the number of ESOP or MSOP shares and their realization; time period; the requirements of employees and or
         management who are entitled; and exercise price.




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REALIZATION OF PROCEEDS FROM PUBLIC OFFERING
Adira Finance has submitted reports on the use of proceeds from a Public Offering to comply with Financial
Services Authority Regulation No.30/POJK.04/2015 regarding the Obligation to Submit the Report on the
Realization of the Use of Funds from the Public Offering, with detailed information as follows:


                                               Realized Amount from Public Offering               Outstanding
                                 Effective                (In IDR Billion)                          Amount                   Letter Number and
     Type of Public Offering
                                   Date          Total            Offering                        from Public                  Reporting Date
                                                                                Net Amount          Offering
                                               Proceeds            Cost

Adira Finance Continuing Bonds   June 27,         1,600             4.8            1,595.2                  -            122/ADMF/CS/V/24
VI Phase III                       2023                                                                                  May 31, 2024

Adira Finance Continuing         June 27,         400                1.2            398.7                   -            123/ADMF/CS/V/24
Mudharabah Bonds V Phase III       2023                                                                                  May 31, 2024

Adira Finance Continuing Bonds   June 27,        2,000              5.8            1,994.1                  -            204/ADMF/CS/X/24
VI Phase IV                        2023                                                                                  October 31, 2024



As disclosed in the prospectus issued for the purpose of the Public Offering mentioned above, all proceeds
from the Public Offering would be utilized for consumer financing as the Company’s main business activity.
As a result, as of the end of 2024, the remaining unused amount was nil. Furthermore, there were no changes
to the utilization of proceeds from the public offering.

MATERIAL TRANSACTIONS FOR INVESTMENTS, EXPANSION, DIVESTMENTS, BUSINESS
MERGERS OR ACQUISITIONS, AND DEBT/CAPITAL RESTRUCTURINGS

On June 23, 2023, PT Adira Dinamika Multifinance Tbk (“ADMF”) has signed a conditional sale and purchase
agreement in connection with acquisition of 10% (ten percent) of all shares issued by PT Mandala Multifinance
Tbk (“MFIN”) with the transaction price of IDR873.7 billion. The shares sale and purchase transaction has been
completed on March 13, 2024.

Furthermore, on December 30, 2024, MFIN carried out a stock dividend distribution, resulting in the Company’s
shareholding in MFIN totaling 267,703,000 shares, which represents 10% of the total shares in MFIN.

On October 2, 2023, the Company invested in PT Home Credit Indonesia (“HCI”) with purchase price of
EUR23,163,839 (full amount) or equivalent to IDR380.4 billion which represents 9.83% (nine point eighty three
percent) of the issued and paid up capital of HCI. After the purchase transaction was completed, there was an
adjustment to the purchase price of IDR4.2 billion which was paid by the Company on March 22, 2024

On March 4, 2024, HCI increased its authorized capital by issuing 600 new shares. All of these shares have
been issued and paid by shareholders other than the Company, so that the Company ownership percentage
in HCI is 9.82% of the total nominal value of HCI shares.




                                                                           2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 205
Page 208
         TRANSACTIONS WITH CONFLICTS OF                               vi. The entity controlled or jointly controlled by a
         INTEREST AND TRANSACTIONS WITH                                     person identified in (a);
         AFFILIATED OR RELATED PARTIES                                vii. A person identified in (a) (i) has significant
                                                                            influence over the entity or is a member of
         Material Transactions with Conflicts of                            the key management personnel of the entity
         Interests                                                          (or of a parent of the entity);
         Throughout 2024, Adira Finance did not undertake             viii. An entity, or any member of a group of which
         any transaction that contained an element of a                     it is a part, that provides key management
         conflict-of interest.                                              personnel services to the reporting entity or
                                                                            it is parent.
         Transactions with Affiliated/Related
         Parties                                                   Fairness, Review Mechanism Policy, and
         Adira Finance has transactions with related               Regulation Fulfilment of Transactions
         parties. The definition of related parties used is        with Affiliated or Related Parties
         in accordance with the SFAS 224 “Related Party
         Disclosures”, the meaning of related party is             In terms of transactions with related parties, Adira
         a person or entity that is related to a reporting         Finance undertakes transactions appropriately with
         entity as follow:                                         various related parties under the same control. The
         a) A person or a close member of that person’s            management in its business activities, policies and
            family is related to a reporting entity if that        transaction conditions have been mutually agreed
            person:                                                and have been carried out on all transactions with
            i. has control or joint control over the reporting     related parties. Transactions carried out by the
                 entity;                                           Company have complied with Capital Market and
            ii. has significant influence over the reporting       Financial Institution Supervisory Agency Regulation
                 entity; or                                        No. IX.E.1 on “Affiliated Transactions and Conflicts
            iii. is member of the key management personnel         of Interest in Certain Transactions,” at the time the
                 of the reporting entity or of a parent of the     transactions are carried out.
                 reporting entity.
         b) An entity is related to a reporting entity if any of   In the event that there is a transaction involving an
            the following conditions applies:                      affiliated relationship, the Board of Directors of Adira
            i. The entity and the reporting entity are             Finance ensures that the affiliated transaction has
                 members of the same group (which means            gone through adequate procedures to ensure that
                 that each parent, subsidiary and fellow           the affiliated transaction is carried out in accordance
                 subsidiary is related to the others);             with generally accepted business practices, among
            ii. One entity is an associate or joint venture        others, by complying with the arms-length principle.
                 of the other entity (or an associate or joint     In the event that there is a transaction that contains
                 venture of member of a company of which           an affiliated relationship, Adira Finance involves the
                 the other entity is a member);                    role of the Board of Commissioners and the Audit
            iii. Both entities are joint ventures of the same      Committee in carrying out adequate procedures to
                 third party;                                      ensure that affiliated transactions are carried out
            iv. One entity is a joint venture of a third entity    in accordance with generally accepted business
                 and the other entity is an associate of the       practices, among others, by complying with the
                 third entity;                                     arms-length principle.
            v. The entity is a post-employment benefit plan
                 for the benefit of employees of either the        Objectives and Reasons for Related
                 reporting entity or an entity related to the      Transactions
                 reporting entity;                                 Transactions with related parties conducted primarily
                                                                   for the benefit and sustainability of the Company’s
                                                                   business related to the lending and borrowing of funds
                                                                   in the normal course of business.




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Value of Related Party Transactions
More detailed information on the balance of transactions with related parties is presented in Note 37 of the Notes to
the Financial Statements in this Annual Report. Meanwhile, transactions with related parties that are still on-going
as of December 31, 2024 are as follows:


                                                                                          Transaction                     % of Transaction
                                      Nature of               Nature of
         Related Party                                                                       Value                        to Total Assets or
                                     Relationship            Transaction
                                                                                        (in IDR Million)                      Liabilities

PT Bank Danamon Indonesia Tbk      Parent Company        Joint Financing            Accounted for in the
                                                                                    financial statements
                                                                                      of Bank Danamon
                                                                                          Indonesia

                                                         Cash in bank                                  826,470                               2.5%

                                                         Borrowings                                        215,278                            1.0%

                                                         Bonds payable                                     70,600                            0.3%

                                                         Other payables                                     33,641                           0.2%

                                                         Accrued expenses                                    1,273                           0.0%

PT Zurich Asuransi Indonesia Tbk   Associated            Other payables                                647,897                                3.1%
                                   Entity of PT
                                   Bank Danamon          Other receivables                                 28,834                             0.1%
                                   Indonesia Tbk
                                                         Bonds payable                                     110,000                           0.5%

                                                         Prepaid expenses                                  44,053                             0.1%

                                                         Accrued expenses                                  44,814                            0.2%

PT Mandala Multifinance Tbk        Associate entity      Investment in                                     901,143                           2.8%
                                                         associate

PT Home Credit Indonesia           Owned by the          Investment in shares                          396,870                                1.2%
                                   controlling
                                   shareholder of
                                   parent company
                                   through Bank
                                   of Ayudhya
                                   Public Company
                                   Limited

MUFG Bank, Ltd                     The Controlling       Cash in bank                                      29,026                             0.1%
                                   Shareholder of
                                   Parent Company        Borrowings                                  5,600,836                              26.6%

                                                         Accrued expenses                                  45,203                            0.2%

PT Zurich General Takaful          Owned by              Sukuk mudharabah                                  30,000                             0.1%
Indonesia                          Associate
                                   Entity of PT          Other payables                                    28,237                             0.1%
                                   Bank Danamon
                                                         Other receivables                                  8,974                            0.0%
                                   Indonesia Tbk

                                                         Accrued expenses                                     438                            0.0%

PT General Integrated Company      Owned by one          Other payables                                        48                            0.0%
                                   Commissioner of
                                   Parent Company




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         CHANGES TO LAWS AND REGULATIONS WITH A SIGNIFICANT IMPACT ON THE COMPANY
         In 2024, changes in the prevailing laws and regulations that may have a significant impact on the Company
         are as follows:


                                                   The main points of the new regulations or                        Impact on
           No         Regulations
                                                significant changes to the previous regulations        PT Adira Dinamika Multi Finance Tbk

          1     Law No. 1 of 2024 on the   1. Electronic Certification Authority (PSrE)                1. Adira Finance is required to
                Second Amendment to           • PSrEs operating in Indonesia must be legally              establish minimum standards
                Law No. 11 of 2008 on            incorporated in Indonesia and domiciled in               for the use of its products and/or
                Electronic Information           Indonesia.                                               services.
                and Transactions.             • PSrE services may include electronic                   2. Adira Finance must use an
                                                 signatures, electronic seals, electronic                 Electronic Certification Authority
                                                 timestamps, registered electronic delivery               (PSrE) that is registered and
                                                 services, website authentication, electronic             licensed by the Ministry of
                                                 signature and/or electronic seal preservation,           Communication and Information
                                                 digital identities, and/or other services utilizing      Technology (Kominfo) to secure
                                                 electronic certificate.                                  electronic signatures for high-risk
                                           2. Electronic System Providers (PSE) Must Ensure               electronic transactions.
                                              the Protection of Children’s Rights Through:
                                              • Providing information on the minimum age
                                                 requirements for children to use products or
                                                 services.
                                              • Implementing a user verification mechanism
                                                 for children.
                                              • Establishing a reporting mechanism for
                                                 misuse of products, services, and features
                                                 that violate or have the potential to violate
                                                 children’s rights.
                                           3. High-Risk Electronic Transactions Must Use
                                              Electronic Signatures Secured with Electronic
                                              Certificates. High-risk electronic transactions are
                                              transactions conducted without physical face-to-
                                              face interaction.

          2     POJK No. 12 of 2024 on     1. Financial Services Institutions Must Implement an        1.   Adira Finance must adjust its anti-
                the Implementation of         Anti-Fraud Strategy Through:                                  fraud strategy implementation
                Anti-Fraud Strategies         • Establishing anti-fraud strategy guidelines.                guidelines in accordance with the
                for Financial Services        • Forming a function/unit responsible for                     provisions of the OJK Anti-Fraud
                Institutions.                    handling the anti-fraud strategy.                          Strategy Regulation.
                                              • Ensuring that officials overseeing the anti-           2.   Adira Finance must establish
                                                 fraud function hold a certification in anti-fraud          a function/unit responsible for
                                                 expertise, have experience in anti-fraud, and/or           handling the anti-fraud strategy.
                                                 possess adequate experience in related fields.        3.   Adira Finance must ensure that
                                              • Conducting education programs for both                      officials overseeing the anti-
                                                 internal and external parties.                             fraud strategy function hold
                                              • Supervisory oversight by the Board of                       the appropriate certification or
                                                 Directors and Board of Commissioners on the                competency.
                                                 implementation of the anti-fraud strategy.            4.   Adira Finance must conduct
                                           2. Financial Services Institutions Must Submit                   education programs on the
                                              Reports on the Implementation:                                implementation of the anti-fraud
                                              • Anti-fraud strategy guidelines and any                      strategy for both internal and
                                                 revisions (if applicable).                                 external parties.
                                              • Annual implementation of the anti-fraud                5.   Adira Finance must submit reports
                                                 strategy.                                                  as stipulated in the OJK Anti-Fraud
                                              • Fraud incidents with significant impact (if any)            Strategy Regulation.




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CHANGES IN ACCOUNTING PRINCIPLES
Financial Accounting Standards Board of Indonesian Institute of Accountant (DSAK - IAI) has issued the
following new standards, amendments and interpretations which are effective as at January 1, 2024, as stated
in the Notes to the Audited Financial Statements in this Annual Report.

The implementation of the above standards did not result in changes to the Company’s accounting policies
and had no impact on the amounts reported for current year or prior year. The Standards are as follows:


                                                                                                                                  Impact on the
  Accounting Standard                   Summary of Changes                           Reason for the Changes
                                                                                                                                    Company

Amendment to SFAS 201        This amendment clarifies long-term               Further regulates covenants that                  There is no
"Presentation of Financial   liabilities with covenants presented             entity must comply on or before                   significant
Statement"                   as short-term or long-term liabilities           the reporting date will affect the                impact on the
                             depends on whether there is a right              classification of short-term or long-             Company until
                             to postpone settlement of the liability.         term liabilities and their disclosures.           December 31,
                             Covenants in this scope are divided into                                                           2024.
                             covenants that affect and covenant
                             that do not affect the right to postpone
                             settlement of liabilities for at least 12
                             months after the reporting period.

Amendment to SFAS 116        This amendment provides further                  Reregulate the subsequent                         There is no
“Lease”                      confirmation of the subsequent                   measurement of sale and leaseback                 impact on the
                             measurement for right-of-use assets and          transactions.                                     Company until
                             lease liabilities from sale and leaseback                                                          December 31,
                             transactions. The seller-lessee measures                                                           2024.
                             the lease liability in a way that does not
                             recognize any gain or loss related to
                             the right to use the asset that still be
                             maintained.

Amendment to SFAS            This amendment to improve the quality            Provides the supplier financing                   There is no
207 "Statement of Cash       of disclosures related to financing              arrangements. This amendment                      impact on the
Flows and Amendment          facilities so that users of financial            clarifies disclosures related to                  Company until
to SFAS 107 "Financial       statements can review the impact of              supplier financing arrangements.                  December 31,
Instruments: Disclosures"    financing facilities on liabilities, cash                                                          2024.
                             flow and liquidity, as well as the impact
                             if the financing facilities are no longer
                             available.



COMPLIANCE WITH TAX PAYMENTS
Adira Finance as a public-listed company that is engaged in business activities in Indonesia contributes to the
nation through the fulfilment of its obligation as a taxpayer and tax collector. Adira Finance’s compliance with
the obligation to tax payment in the last three years is as follows:


                               Description
                                                                                     2022                       2023                     2024
                             (in IDR Billion)

VAT                                                                                         71,180                     89,233                    96,808

Income Tax                                                                              394,805                    315,380                       332,501

Corporate Income Tax                                                                     544,156                   469,261                       389,213

Other Taxes                                                                                 28,311                     29,297                    40,749

Total                                                                                  1,038,452                    903,171                      859,271




                                                                             2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 209
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         FINANCIAL PERFORMANCE

                                                                Throughout its journey, Adira Finance implemented
                                                                a variety of strategies, including a focus on digital
                                                                financial service innovations, an expansion of
           Adira Finance’s financial                            financing reach, and optimizing operational
           performance reflects not                             effectiveness to generate added value for
           only the dynamics of its                             stakeholders, particularly consumers and business
           business but also the                                partners. Furthermore, Adira Finance continues
                                                                to financing electric vehicle (EV) as part of its
           positive impacts that we                             commitment to sustainability and support for
           have on society. Through the                         the government’s initiative to reduce carbon
           various initiatives we have                          emissions. In 2024, Adira Finance’s electric vehicle
           implemented, we strive to                            (EV) financing reached IDR379.6 billion, a significant
                                                                increase over the previous year.
           promote the development of
           an inclusive and sustainable                         The provision of competitive financing schemes
           economy for all Indonesians                          for environmentally friendly vehicles being
                                                                implemented by the Company plays an active role in
                                                                encouraging the Indonesian electric vehicle market
                                                                ecosystem as well as strengthens the Company’s
                                                                position in the green financing market. This is in
         The year 2024 was full of dynamics, thus having        line with its commitment to continuously observe
         an impact on the national economic conditions.         the quality of products being offered, allowing the
         However, as one of the largest financing companies     Company’s portfolio to healthily grow.
         in Indonesia, Adira Finance continues to demonstrate
         its commitment to encouraging the creation of
         financial inclusion and economic growth.




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In addition, Adira Finance continues to strengthen its role in supporting the growth of the MSME sector. As of
December 2024, the Company’s distribution for MSME financing was posted at IDR7.4 trillion. The portion of
financing disbursed to MSMEs accounted for 20% of the Company’s total new financing.

Adira Finance also maintains asset quality with a controlled non-performing financing level, which stood at
2.2%. this demonstrates the effectiveness of Adira Finance in implementing corporate risk management.

Going forward, Adira will continue to have synergy with its parent company, Bank Danamon, as well as global
strategic partners, such as MUFG. This collaboration provides competitive advantages for Adira, both in terms
of access to funding and technology, as well as the development of innovative products that can meet the
demands of the ever-growing market.

Overall, in 2024, Adira Finance continued to adapt to the market’s dynamics while prioritizing the prudence
principle in risk management. Sustainable initiatives and a focus on financial inclusiveness will continue to
be main pillars for the Company’s business strategy, ensuring that financial growth is not only profitable but
also has positive impacts on society in general.


                Economic Value of Year                             2022                        2023                            2024

Economic value Generated [GRI 201-1]

Income                                                                    8,340.4                         9,507.9                         9,989.9

Economic Value Distributed

Operating Expenses                                                        1,320.9                         1,338.9                          1,541.1

Employee Expenses                                                         2,304.4                         2,419.7                         2,485.6

Dividend                                                                      607                            803                             972

Contribution to the Government                                            1,038.5                          903,2                           843.3
(Tax, Contribution, others)

Social Investment (CSR costs)                                                 16.8                            8.2                             Xxx

Total Economic Value Distributed                                          5,287.6                         5,473.0                            Xxx

Economic Value Retained                                                   3,052.2                     4,034.9                                Xxx




                                                                      2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 211
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         BUSINESS PROSPECT


           Domestic economic growth is projected to remain stable in
           2025, reaching around 5%, despite the global economy being
           expected to grow around 3%. Additionally, there is potential for
           an increase in inflation in 2025, though it is expected to remain
           within the target range of 2.5±1%. Meanwhile, Bank Indonesia
           is predicted to lower its benchmark interest rate, considering
           the potential appreciation of the exchange rate driven by low
           inflation and stable economic growth. With stable economic
           growth, controlled inflation, and lower interest rates, consumer
           purchasing power—particularly in the middle class and MSME
           sectors—is expected to improve, ultimately driving growth in the
           automotive and financing industries.


         MACROECONOMIC 2025
         As inflation eases, central banks across various countries have begun shifting their monetary policies toward
         a more accommodative stance, leading to lower interest rates. While this can support economic growth,
         several key factors—such as the risk of an economic slowdown in China, geopolitical tensions, and global
         climate uncertainty—still need to be anticipated as challenges to global economic growth in 2025.




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Bank Indonesia (BI) is expected to cut interest rates                  APBN also assumes the SUN 10-year yield at 7.0%,
again in 2025, considering that inflation is projected                 crude oil price at US$82 per barrel, and crude oil and
to remain stable within BI’s target range. Meanwhile,                  natural gas lifting at 605 thousand barrels per day
economic growth is expected to stay solid at around                    and 1,005-thousand-barrel oil equivalent per day,
5%, supported by several factors, including the                        respectively.
government’s economic stimulus package, which
is anticipated to sustain consumer purchasing                          In terms of State Revenue, APBN assumes it to be
power and enhance business competitiveness.                            at IDR3,005.1 trillion in 2025, which consists of Tax
Additionally, industrial downstream processing is                      Revenue worth IDR2,490.9 trillion and Non-Tax
expected to drive economic growth, create added                        Revenue worth IDR513.6 trillion. State Spending
value, and strengthen competitiveness in the global                    is assumed to be at IDR3,621.3 trillion, which is
market.                                                                allocated as Central Government Spending worth
                                                                       IDR2,701.4 trillion and Regional Government
Based on the 2025 State Budget (APBN), Indonesia’s                     Spending worth IDR919.9 trillion. In nominal terms,
economy is projected to grow by 5.2% (yoy) in                          the Budget Deficit will be IDR616.2 trillion, or 2.53%
2025, an increase from the 2024 economic growth                        of GDP, and will be financed through debt.
projection of 5.0% (yoy). Meanwhile, inflation is
expected to remain controlled at 2.5%, within Bank                     The following are the base assumptions of
Indonesia’s target range, while the Rupiah exchange                    macroeconomic variables set in the State Budget
rate is predicted to weaken slightly to IDR16,000 per                  for 2025:
US dollar.


MACROECONOMIC ASSUMPTIONS
                       Indicator                            National Budget Draft 2025                           National Budget 2025

Economic Growth (%, yoy)                                                                       5.2                                                 395

Inflation Rate (%, yoy)                                                                        2.5                                                  121

Exchange Rate (IDR/US$)                                                                  16,100                                                       2

SUN 10-year Yield (%)                                                                           7.1                                                   3

Indonesia’s Crude Oil Prices (US$/barrel)                                                       82                                                   17

Crude Oil Lifting (thousand barrel per day)                                                    600                                                605

Natural Gas Lifting                                                                       1,005                                                  1,005
(thousand barrel oil equivalent per day)
Source: Indonesia Ministry of Finance



AUTOMOTIVE AND FINANCING INDUSTRY
In general, the automotive industry faced challenges in 2024, particularly in the car segment. Data from
Gaikindo shows that wholesale car sales declined by 14.1% (yoy) in 2024 to 864.2 thousand units. Meanwhile,
data from AISI shows that wholesale motorcycle sales recorded a slight increase of 1.5% (yoy) in 2024, reaching
6.3 million units.

With the expectation that BI will cut interest rates again in 2025, this move is anticipated to boost the
performance of the automotive and financing industries. Additionally, a positive stimulus from the
government, in the form of tax incentives for electric and hybrid vehicles in 2025, is also expected to support
the growth of the automotive industry. Other positive catalysts aimed at increasing consumer purchasing
power include a 6.5% increase in the Provincial Minimum Wage (UMP) and a free nutritious meal program,
both of which will be implemented at the beginning of 2025.




                                                                           2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 213
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         Gaikindo projects car sales to reach 850 thousand          POTENTIAL MATTERS IMPACTING
         units in 2025, while AISI projects motorcycle sales        BUSINESS SUSTAINABILITY
         to reach between 6.4 million and 6.7 million units.        Adira Finance does not record any factors that
         In line with the automotive industry, the financing        can significantly affect the Company’s business
         industry is also projected to increase in 2025. The        continuity in the long term in the financing industry.
         Indonesian Financing Companies Association (APPI)
         projects the growth of the multifinance industry           Following the end of a prolonged period of high
         in 2025 to be 7%-8% (yoy), supported by growth             inflation, global central banks – including BI –
         in investment financing, multipurpose financing,           have begun to shift monetary policy from tight to
         and working capital financing. However, APPI also          accommodative, which can help drive economic
         noted that the increase in VAT and “opsen” tax in the      growth. However, geopolitical tensions and global
         automotive industry could be a challenge that must         climate uncertainty can trigger an increase in
         be anticipated in 2025.                                    inflation through fluctuations in commodity
                                                                    prices, especially food and energy. Domestically,
         ADIRA FINANCE BUSINESS STRATEGY IN                         the policy of increasing VAT for luxury goods and
         2025                                                       “opsen” tax can affect vehicle selling prices. Overall,
         For 2025, Adira Finance has prepared several               these factors have an impact on the automotive
         strategies and policies to improve its business            and financing industries, which are part of Adira
         performance which includes:                                Finance’s business ecosystem.
         • Adira Finance will continue to strengthen its
             penetration in the automotive business through         In response to these potential challenges,
             product diversification, offering various attractive   Adira Finance will continue its commitment to
             sales programs for customers, strengthening            implementing the Company’s strategies and
             good relations with dealers, and enhancing             policies on selective financing disbursements to
             collaboration within the MUFG group to support         achieve high-quality financing growth. This will be in
             the growth of the automotive ecosystem.                line with the Company’s prudent risk management
         • Adira Finance expands networks to non-                   principle.
             automotive businesses by continuing to diversify
             the products offered to support business growth        MANAGEMENT ASSESSMENT FOR
             such as Solusi Dana financing, heavy equipment,        OVERSEEING SIGNIFICANT ISSUES
             and others.                                            POTENTIALLY IMPACTING COMPANY’S
         • Adira Finance focus to increase customer                 BUSINESS SUSTAINABILITY
             retention by offering loyalty and referral             Periodically, Adira Finance has evaluated strategic
             programs, as well as conducting cross-selling          plans and assessed the Company’s ability to achieve
             based on needs to existing consumers. Thus,            its targets and business continuity. Until the 2024
             providing a better customer experience to              annual report was published, there were no findings
             support the growth of the Company’s financing.         on risks that could materially impact the Company’s
         • Adira Finance accelerate digitalization within           ability to maintain its business sustainability.
             the Company and its ecosystem to improve
             business efficiency and effectiveness, as well         Adira Finance continues to carry out various
             as investing in digital businesses (Adiraku,           efforts required to manage potentials that could
             Danadira, momobil.id, momotor.id, moservice.id,        significantly impact business sustainability, one
             and dicicilaja.com).                                   of which is by preparing and publishing financial
         • Adira Finance will continue to manage its asset          statements based on the latest and sustainable
             quality in order to keep the NPF ratio under           Financial Accounting Standards. Based on the
             control by applying prudent risk-management            performance achievement during 2024 and the
             principles.                                            Company’s track record, the Management has
         • Adira Finance secure sufficient liquidity to fund        considered that Adira Finance’s business continuity
             business requirement and to meet all financial         in the future is still good.
             obligations.




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In 2024, the automotive industry faced challenging              On its commitment to developing information
conditions, but an improvement is expected in                   technology and continuing its digital innovation
2025. Management believes that the government’s                 to support its business, Adira Finance is set to
fiscal and monetary policies can create a positive              continue incorporating sophisticated technologies,
domino effect on the growth of the automotive and               particularly Artificial Intelligence (AI) and Machine-
financing industries.                                           Learning (ML) into its business processes. This
                                                                commitment is in line with the rapidly changing
As one of Indonesia’s leading financing companies               customer behavior to prefer digitalized products
with a strong track record and a reliable reputation,           and services as well as the increasingly competitive
Adira Finance is expected to sustain its business               financing industry.
in the future. Through a strategy of diversifying its
financing products into non-automotive segments,                ASSUMPTIONS USED BY MANAGEMENT IN
Adira Finance can mitigate the risk of overreliance             THE ASSESSMENT
on the automotive industry. Overall, this approach              Several factors influence the assessment of the
enables the Company to expand its customer base.                Company’s management in managing risks that
                                                                affect business activities, including global and
In terms of funding, to ensure its financial stability,         domestic macroeconomic developments, financing
the Company has actively diversified its funding                industry conditions, operational performance,
sources. This includes ongoing collaboration with               financial performance, liquidity and solvency levels,
its parent Company, Bank Danamon, through joint                 governance implementation, and legal cases faced
financing initiatives. Additionally, the Company                by the Company.
secures external funding through bank loans and
bond issuances.

Adira Finance maintains strong credit ratings,
boasting an idAAA (Triple A; Stable Outlook) rating
from Pefindo (domestic) and investment-grade
ratings of Baa1 from Moody’s and BBB from Fitch
Ratings. These ratings enhance the Company’s
access to secure funding from both domestic and
international markets.




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                                                                   04
                                                 and Analysis                Responsibility




GOOD
CO R P O R ATE
G OVE R N A N CE




                             2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 217
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            Table Of Contents
             Corporate Governance Report                                  220   Corporate Secretary                                      306
             Corporate Governance Structure of Adira Finance              222   Internal Audit                                           308
             Corporate Governance Policy                                  222   Compliance Function                                      313
             General Meeting of Shareholders                              223   Internal Control System                                  315
             Sustainability Management                                    243   Public Accountant                                        319
             Board of Commissioners                                       246   Risk Management                                          321
             Independent Commissioner                                     251   Procurement of Goods and Services                        343
             Meeting of The Board of Commissioners                        254   Dividend Policy                                          344
             Joint Meetings of the Board of Commissioners and Board       256   Provision of Funds for Related Parties                   344
             of Directors
                                                                                Provision of Funds for Social and Political Activities   344
             Board of Directors                                           258
                                                                                Contribution to the Country                              345
             Meeting of the Board of Directors                            269
                                                                                Policy on the Rights of Creditors                        345
             Management Contract                                          273
                                                                                Customer/Consumer Protection Policy                      346
             Executive Committee                                          273
                                                                                Corporate Ethics                                         348
             Relationship between the Board of Commissioners and the      276
             Board of Directors                                                 Conflict of Interest Management and Relationships with   350
                                                                                Related Parties
             Diversity in the Composition of the Board of Commissioners   277
             and Board of Directors                                             Prevention of Insider Transactions                       351

             Performance Assessment of the Board of Commissioners         278   Gratuity Control                                         351
             and Board of Directors                                             Anti-Corruption Policy                                   352
             Remuneration for the Board of Commissioners, Board           281   Fraud Control                                            354
             of Directors and Committees Under the Board of
             Commissioners                                                      Company Legal Issues                                     358

             Audit Committee Report                                       285   Administrative Sanctions from Regulators                 364

             Risk Monitoring Committee Report                             292   Access to Company Information and Data                   365

             Nomination and Remuneration Committee                        297   Corporate Governance Assessment                          365

             Corporate Governance Committee                               302   Report of Sharia Governance                              370




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CORPORATE

GOVERNANCE

89.21
The overall CG score obtained by the company for the
2023 financial year (ASEAN CG Scorecard 2024).



Overall, the GCG implementation assessment for
PT Adira Dinamika Multi Finance Tbk (Adira Finance or
the Company) conducted by Indonesian Institute for
Corporate Directorship (IICD) using ASEAN CG Scorecard
2024 places the Company in the “Good” category, where
the Company’s Good Corporate Governance practices
only adopt some of the international standards. These
practices still need to be further improved by the
Company to demonstrate a stronger commitment to
the implementation of Good Corporate Governance in
Indonesia.




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                CORPORATE GOVERNANCE
                REPORT


                                                             CORPORATE GOVERNANCE REPORT

             Adira Finance continues                         To implement Good Corporate Governance, the
                                                             Company has made various policies, among others,
             to strive to consistently                       the Guidelines of Good Corporate Governance, Code
             apply the principles of Good                    of Ethics, Charter of the Board of Commissioners,
             Corporate Governance                            Charter of the Board of Directors, Charter of the
             as one of the important                         Committee under the Board of Commissioners, the
                                                             Guidelines of Internal Audit and other guidelines to
             pillars in achieving the                        ensure the comprehensive implementation of Good
             sustainability and growth of                    Corporate Governance on each level. These policies
             the Company.                                    are regularly reviewed to adapt to the current
                                                             situation, both related to prevailing laws as well as
                                                             best practices of Corporate Governance.




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ADIRA FINANCE GCG MILESTONE
  2004   •   Adira Finance performed IPO;
         •   Adira Finance appointed Corporate Secretary;
         •   Establishment of Audit Committee;
         •   Establishment of Risk Management Committee;
         •   Establishment of Nomination Committee;
         •   Establishment of Remuneration Committee;
         •   Major part of the Company’s shares was acquired by PT Bank Danamon Indonesia Tbk

  2005   • Integration of Audit Committee and Risk Management Committee into Audit and Risk Management Committee;
         • Integration of Remuneration Committee and Nomination Committee

  2006   Adira Finance issued Corporate Governance Guidelines

  2008   • Charter of the Board of Commissioners;
         • Charter of the Nomination and Remuneration Committee

  2011   • Segregation of Audit and Risk Management Committee into Audit Committee and Risk Management Committee;
         • Ratification of Charter of the Audit Committee

  2012   • Establishment of Corporate Governance Committee;
         • Implementation of ASEAN CG Scorecard

  2014   Implementation of Financial Services Authority (OJK) Regulation No. 30/POJK.05/2014 concerning Implementation of
         Good Corporate Governance Principles for Financing Companies

  2015   • Revision of Corporate Governance Guidelines;
         • Implementation of OJK Circular Letter Number 32/SEOJK.04/2015

  2016   • Revision of Charter of the Board of Commissioners;
         • Revision of Charter of the Board of Directors;
         • Revision of Charter of the Audit Committee

  2017   • Revision of Corporate Governance Guidelines

  2020   • Implementation of OJK Regulation Number 29/POJK.05/2020 on Amendment to OJK Regulation Noumber 30/
           POJK.05/2014 on the Implementation of Good Corporate Governance Principles for Financing Company;
         • Revision of Charter of the Anti-Money Laundry and Terorist Financing Prevention Program Implementation Guide-
           lines;
         • Revision of Internal Audit Charter

  2021   •   Revision of Charter of the Board of Commissioners
         •   Revision of Charter of the Board of Directors
         •   Revision of Charter of the Audit Committee
         •   Revision of Charter of the Risk Monitoring Committee
         •   Revision of Charter of the Nomination and Remuneration Committee

  2022   • The Company issued Management of Information & Technology Guidelines;
         • Revision of Risk Management Implementation Guidelines;
         • Revision of Corporate Governance Charter

  2023   • Amendment of Guideline for Implementation of Anti Money Laundering, Counter-Terorism Financing and Prolifera-
           tion of Waepons of Mass Destruction;
         • The Company won Top 50 Biggest Mid Cap of Public Listed Companies Award from Indonesian Institute for Corpo-
           rate Directorship at the 14th IICD Corporate Governance Awards 2023

  2024   •   The Company issued Information Security and Technology Risk Management Policy;
         •   ISO 37001:2016 Certification on Anti-Bribery Management System in Procurement Division;
         •   The Company issued Anti-Bribery and Corruption Policy (ABC Policy);
         •   Revision of Risk Management Implementation Guidelines



Stages of Corporate Governance Implementation
The implementation of Corporate Governance at Adira Finance is conducted through the following stages:

         Preparation Stage                               Implementation Stage                                 Evaluation Stage

a. Conduct initial socialization               a. Socialization of the Guidelines                 a. Perform self-assessment; and
b. Mapping the condition on the                b. Implementation of the                              or
   implementation of Good Corporate               Guidelines                                      b. Assessment by independent
   Governance                                  c. Internalization of the Guidelines                  party
c. Preparation of the Guidelines.




                                                                          2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 221
Page 224
         CORPORATE GOVERNANCE STRUCTURE OF ADIRA FINANCE [GRI 2-9]
         By considering the prevailing laws and regulations, including but not limited to Law Number 40 of 2007 on
         Limited Liability Companies, the Corporate Governance structure of Adira Finance is as follows:



                                                                                                        Main Organ
                                                       General Meeting of
                                                         Shareholders




                    Sharia Supervisory                                                          Board of
                                                         Board of Directors
                          Board                                                               Commissioners




                                                        Credit Committee                    Audit Committee



                                                  Risk Management Committee            Risk Monitoring Committee



                                                                                       Nomination & Remuneration
                                                Asset & Liability Committee (ALCO)
                                                                                              Committee


                                                Information Technology Steering
                                                                                     Corporate Governance Committee
                                                          Committee



                                                       Internal Audit Unit




                                                   Compliance & AML-CFT Unit
                                                                                                   Supporting Organ



         CORPORATE GOVERNANCE POLICY
         In order to apply the good Corporate Governance Principles, the Company has established various policies,
         among others, Corporate Governance Guidelines, Code of Ethics, Charter of the Board of Commissioners,
         Board of Directors, and the Committees under the Board of Commissioners, Internal Audit Guidelines, and
         other guidelines to ensure the implementation of Good Corporate Governance principles at all levels. Such
         policies are regularly reviewed to adjust the current condition, both the prevailing laws and regulations and
         the best practice of Corporate Governance.

         Structure of Corporate Governance Policy of Adira Finance:



                                                    Corporate Governance
                                                           Charter



               Corporate Governance Charter
                    & Work Guidelines
                                                        Management Policy                        Code of Ethic




                                                      Systems & Procedures



         All policies have been published through the Company’s website.




222 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                     Performance   Opening     Management   Corporate   Management       Corporate   Environmental     Supporting
                                      Highlights                 Report      Profile     Discussion     Governance     and Social         Data
                                                                                        and Analysis                 Responsibility




Internalization of The Corporate                                •   In each of the Company’s Annual Reports, the
Governance Policiy                                                  report on the implementation of GCG is one
The Company sees the importance to making some                      part that becomes the main concern of the
efforts so that the Company’s Good Corporate                        Company. This section usually gets the most
Governance (GCG) principles are not learned only                    portion in terms of the number of pages. This
by Adira Finance leaders and employees, but they                    means that apart from being a manifestation of
are also expected to be a unique culture to all                     the Company’s transparency principle, it is also
stakeholders of Adira Finance.                                      intended that stakeholders such as shareholders,
                                                                    investors, business partners, and other external
Therefore, the Company’s management is preparing                    stakeholders can understand the GCG principles
programs to internalize Adira Finance’s GCG                         that have been implemented by Adira Finance.
principles. The programs are conducted by, among
others:                                                         GENERAL MEETING OF SHAREHOLDERS
• Ensuring that every company’s regulation book                 The General Meeting of Shareholders (GMS) is the
   is evaluated biannually always sets forth the                Company’s highest instrument with authorities,
   Company’s code of ethics that are also part of               such as approving the amendment of the Articles
   the GCG principles applied by Adira Finance.                 of Association, appointing and dismissing members
   This is important since Adira Finance’s company              of the Board of Commissioners and Board of
   regulation book is always distributed to all of              Directors, approving the Company’s annual report,
   Adira Finance’s leaders and employees (including             appointing external auditor, determining the usage
   in case of any update or change).                            of the Company’s net profit, and other activities in
• Adira Finance’s GCG principles are one of the                 accordance with the prevailing laws and regulations
   materials delivered to every Adira Finance’s new             and the Company’s Articles of Association.
   employee. As it is known every Adira Finance’s
   new employee is required to attend the “New                  To increase the shareholders’ attendance rate, the
   Employee Orientation” program abbreviated as                 Company:
   OKB (Orientasi Karyawan Baru). This program is               1. Posts GMS announcements and invitations
   prepared to introduce Adira Finance to every new                on the Stock Exchange website, the Company
   employee so that they comprehend all aspects                    website, and the website of the Storage and
   of Adira Finance, including among others, Adira                 Settlement Institution or the e-RUPS provider;
   Finance’s history, vision and missions, culture,             2. Held GMS in Hybrid;
   code of ethics, and others.                                  3. Chooses the GMS’ location in an accessible place
• The Company’s Board of Directors has regular                     both by public and private transportation;
   programs to visit the Company’s business                     4. Provides facilities to be used accordingly and
   networks, where through this program, the                       comfortably by the shareholders in the GMS,
   Board of Directors provides opportunities                       including good and comfortable meeting rooms,
   for middle- or low-level employees to have                      meeting materials based on the applicable
   direct communication with top leaders in                        provisions, and others;
   Adira Finance. In this program, Adira Finance’s              5. Provide the power of attorney form on the
   Board of Directors continuously re-explains the                 Company’s website for shareholders who cannot
   corporate cultures, including GCG principles at                 attend the meeting.
   Adira Finance. Generally, the explanation is also
   delivered in actual exemplary forms directly
   experienced by each member of the Board
   of Directors.




The attendance rate of shareholders in the Annual GMS from 2020 to 2024 is as follows:
              Year                 2020                 2021                 2022                      2023                    2024

Total attending shareholders       932,352,825         928,092,609            922,193,178              933,231,307             932,104,743
                                        shares              shares                shares                    shares                  shares

Attendance percentage (%)              93.64%                93.24%                92.81%                  92.22%                     93.21 %




                                                                    2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 223
Page 226
         Implementation of Adira Finance’s Annual GMS in 2024
         In 2024, Adira Finance held the Annual GMS on March 27, 2024 in hybrid (electronically via e-GMS and
         physically). All participants who attended the Annual GMS both in e-GMS or physically are able to participate
         actively. The Annual GMS resolutions have been reported to the OJK and announced on the Company’s
         website (www.adira.co.id) and the IDX website (www.idx.co.id).

         Annual GMS on March 27, 2024
         Adira Finance’s Annual GMS on March 27, 2024 was held in hybrid (electronically using the Electronic General
         Meeting System Application or eASY.KSEI of PT Kustodian Sentral Efek Indonesia and physically in Ballroom B,
         Ayana Midplaza, Jakarta, Jl. Jend. Sudirman Blok 10-11, Jakarta Pusat 10220), with regard to OJK Regulation No.
         15/POJK.04/2020 on the Plan and Implementation of the General Meeting of Shareholders of a Public Company
         (“POJK No. 15/POJK.04/2020”), OJK Regulation No. 16/POJK.04/2020 on Implementation of Electronic General
         Meeting of Shareholders of Public Companies (“OJK Regulation No. 16/POJK.04/2020”) and the provisions of
         the Bank’s Articles of Association.

         The Annual GMS Convention Process:
                                      Provision                                                       Implementation

                                                          Announcement of GMS Plan to OJK

          OJK Regulation Number 15/POJK.04/2020 requires the agenda            Announcement of the GMS Plan was submitted to OJK
          of the GMS to be submitted to OJK no later than 5 working            on February 7, 2024, or 5 working days before the GMS
          days prior to the announcement of GMS plan advertised by the         Announcement was advertised including the GMS agenda.
          Company, excluding the date of the GMS announcement.

                                                            Announcement of the GMS Plan

          UUPT, OJK Regulation Number 15/POJK.04/2020, and                     Announcement of the GMS Plan was submitted on February
          the Company’s Articles of Association require that the               19, 2024 or 14 calendar days before the advertisement date
          announcement of GMS plan should be made 14 calendar days             of GMS Invitation without taking into account the date of
          before the date of the GMS Invitation without taking into            Announcement/Notification and Invitation through:
          account the date of the Announcement and the date of the
          Invitation.                                                          a. PT Bursa Efek Indonesia’s official website;
                                                                               b. KSEI website as e-GMS provider; and
          In addition, OJK Regulation Number 32/POJK.04/2014 also              c. the Company’s official website (www.adira.co.id) in
          specifies that the announcement should be made                          Indonesian and English.
          through:
          a. E-GMS Provider’s website;
          b. Stock Exchange’s official website;
          c. Public Company’s official website, in Indonesian and foreign
              languages, provided that the foreign language used is at
              least English.


                                                                      GMS Invitation

          Both the UUPT and the Company’s Articles of Association              GMS Invitation was conducted by the Company on March 5,
          prevailing during the GMS states that the GMS Invitation shall       2024, or 21 calendar days before the advertisement date of
          be made within 14 days before the GMS convention, while              GMS Invitation without taking into account the Invitation date
          OJK Regulation Number 15/POJK.04/2020 states that the GMS            and GMS date. The Invitation was made through:
          Invitation shall be made within a period of at least 21 days prior   a. PT Bursa Efek Indonesia’s official website;
          to the date of the GMS convened, without considering the             b. KSEI website; and
          invitation and GMS date.                                             c. The Company’s Official Website (www.adira.co.id) in Bahasa
                                                                                  Indonesia and English.
          In addition, OJK Regulation No. 32/POJK.04/2014 also specifies
          that the Invitation should be made through:
          a. Website of e-GMS provider;
          b. The Stock Exchange’s official website;
          c. The Public Company’s official website, in Indonesian and
              foreign languages, provided that the foreign language used
              is at least English.




224 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                            Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                             Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                             and Analysis                Responsibility




                           Provision                                                         Implementation

OJK Regulation Number 15/POJK.04/2020 also states that the          This Invitation has covered:
Invitation must consist of the following information:               a. Convention date is March 7, 2024;
a. Convention date;                                                 b. Convention time: 10.00 Western Indonesia Time
b. Convention time;                                                 c. Convention place is in Ballroom B, Ayana Midplaza, Jakarta,
c. Convention venue;                                                   Jl. Jend. Sudirman Blok 10-11, Jakarta Pusat 10220;
d. Provisions on the shareholders entitled to attend the            d. Provisions on the shareholders entitled to attend the
   meeting;                                                            meeting, which were the shareholders registered in the
e. Meeting agenda including the description for each agenda;           Company’s List of Shareholders or registered with
   and                                                                 Indonesian Central Securities Depository (KSEI) on March 4,
f. Information stating that the materials for each meeting             2024; and
   agenda is available for the shareholders since the date of       e. Meeting agenda, including the description for each agenda,
   GMS Invitation until to its convention date.                        which was 7 meeting agendas and the description.

                                                                    Information stating that the materials for each meeting
                                                                    agenda is available for the shareholders at the head office of
                                                                    Adira Finance since the date of GMS Invitation up to the GMS
                                                                    convened.

                                                          GMS Convention

UUPT, OJK Regulation Number 15/POJK.04/2020, and the                Annual GMS was convened on March 27, 2024 in Ballroom B,
Company’s Articles of Association require the GMS to be held        Ayana Midplaza, Jakarta, Jl. Jend. Sudirman Blok 10-11, Jakarta
at the Company’s domicile or the place where the Company            Pusat 10220.
conducts its principal business activities as determined in the
articles of association or in the stock exchange’s domicile where
the Company’s shares are listed. The Company’s headquarter is
located in South Jakarta.

                                            Notification of Summary of GMS Minutes

OJK Regulation Number 15/POJK.04/2020 requires the                  On March 28, 2024 or 1 working day after the GMS Convention,
Announcement of GMS Minutes to be announced publicly                the GMS minutes were submitted to OJK and advertised in
2 days after the GMS at the latest and its announcement             Investor Daily Indonesia in Indonesian language and
proof shall be submitted to the OJK latest 2 days since the         having national distribution.
announcement.




                                                                         2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 225
Page 228
         Attendance of the Board of Commissionares, the Board of Directors, Committee, and Sharia Supervisory
         Board in the Annual GMS on March 27, 2024:
                             Name                            Position                           Attendance

                                                     Board of Commissioners

          Daisuke Ejima                               President Comissioner                       Present

          Krisna Wijaya                             Independent Commissioner                      Present

          Manggi Taruna Habir                       Independent Commissioner                      Present

          Congsin Congcar                                 Commissioner                    Present via Zoom Webinar

          Eng Heng Nee Philip                             Commissioner                            Absent

          Hafid Hadeli                                    Commissioner                            Present

                                                        Board of Directors

          I Dewa Made Susila                            President Director                        Present

          Swandajani Gunadi                                  Director                             Present

          Niko Kurniawan Bonggowarsito                       Director                             Present

          Harry Latif                                        Director                             Present

          Jin Yoshida                                        Director                             Present

          Denny Riza Farib                                   Director                             Present

                                                        Audit Committee

          Manggi Taruna Habir                                Chairman                             Present

          Jusuf Sukiman                                      Member                               Present

          Restiana Ie Tjoe Linggadjaya                       Member                               Present

                                                    Risk Monitoring Committee

          Krisna Wijaya                                      Chairman                             Present

          Manggi Taruna Habir                                Member                               Present

          Rio Erriad                                         Member                               Present

                                                      Governance Committee

          Krisna Wijaya                                      Chairman                             Present

          Diyah Sasanti                                      Member                       Present via Zoom Webinar

                                                     Sharia Supervisory Board

          Prof. Dr. H. Faturrachman Djamil, M.A.             Chairman                     Present via Zoom Webinar

          Prof. Dr. Noor Achmad, M.A.                        Member                       Present via Zoom Webinar

          Dr. Rini Fatma Kartika M.H.                        Member                       Present via Zoom Webinar



         Decision Making Mechanism
         At the GMS held in 2024 the Meeting was chaired by Krisna Wijaya (Independent Commissioner of the
         Company) appointed by the Board of Commissioners to chair the GMS. The GMS chairman read the rules
         of the GMS. The GMS chairman gave the shareholders the opportunity to ask questions on each meeting
         agenda. The meeting chairman and/or a member of the Board of Directors appointed gave an explanation or
         response to any questions asked. After all the questions were answered, the voting was then held, whereby
         only the shareholders or their legal representatives could vote. Each share gives the holder the right to issue
         1 vote.

         Independent Party as Vote Counter
         To perform vote counting in every agenda of the GMS, the Company appointed Notary Mala Mukti S.H. LL.M.
         and PT Adimitra Jasa Korpora as the party performing the vote count or validating the votes.




226 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                             Performance   Opening    Management    Corporate     Management      Corporate    Environmental    Supporting
                                              Highlights                Report       Profile       Discussion    Governance      and Social        Data
                                                                                                  and Analysis                 Responsibility




Annual GMS Resolutions on March 27, 2024
The resolutions of the Annual GMS and its realizations:
                                                                                          Total
                             Proposal                                                                                           Realization
                                                                         Agree          Abstain          Disagree

First Meeting Agenda

1. Approved the Company's annual report for the financial year        931,985,543     73,000            46,200          The GMS approval
   ending on December 31, 2023;                                       shares or       shares or         shares or       has been set forth in
2. Ratify the Company's financial statements for the financial        99.98722%       0.0078%           0.0050%         the Deed of AGMS
   year ending on December 31, 2023 which have been audited                                                             Minutes No.98 on
   by the Public Accounting Firm Imelda & Rekan (a member                                                               March 27, 2024, drawn
   firm of Deloitte Asia Pacific and Deloitte Global Network),                                                          up before Notary Mala
   as contained in the Independent Auditor's Report No.                                                                 Mukti, S.H., LL.M.
   00011/2.1265/AU.1/09/0849-2/1/II/2024, dated February 12, 2024
   with unmodified opinion;
3. Ratify the annual supervisory task report of the Company's
   Board of Commissioners for the financial year ending on
   December 31, 2023;
4. Grant full exemption and discharge of responsibility
   (“volledig acquit et décharge”) to:
   a) the Board of Directors of the Company in carrying out
       their duties and responsibilities for the management and
       duties and responsibilities of representing the Company;
   b) The Company's Board of Commissioners in carrying out
       their supervisory duties and responsibilities as well as
       their duties and responsibilities in providing advice to the
       Company's Directors, assisting the Company's Directors,
       and giving approval to the Company's Directors; and
   c) The Sharia Supervisory Board in carrying out the duties
       and responsibilities of supervising the Sharia aspects
       of the implementation of the Company's business
       activities in accordance with Sharia Principles as well
       as providing advice and suggestions to the Board of
       Directors of the Company, which was carried out in the
       financial year ending on December 31, 2023, as long as
       the implementation of duties and responsibilities were
       reflected in the Annual Report for the financial year
       ending on December 31, 2023.

Second Meeting Agenda

Approved the use of the Company’s net profit for the 2023 fiscal      931,985,543     73,000            46,200          ·     approximately 1%
year of IDR1,944,047,263,246 with the following details:              shares or       shares or         shares or             of the net profit or
1. approximately 1% of the net profit or IDR19,440,472,632 is set     99.9872%        0.0078%           0.0050%               IDR19,440,472,632
   aside as a Reserve Fund so that the entire Reserve Fund of                                                                 already set aside
   the Company becomes IDR242,577,951,568;                                                                                    as a Reserve Fund,
2. approximately 50% of the Company’s net profit or                                                                           so that the entire
   IDR972,000,000,000 or IDR972 per share, will be paid                                                                       Reserve Fund of the
   as dividends for the 2023 fiscal year, with the following                                                                  Company becomes
   conditions:                                                                                                                IDR242,577,951,568.
   a. dividends will be paid to shareholders whose names are                                                            ·     Dividend payment
       registered in the Register of Shareholders on April 17,                                                                which was 50% of
       2024, at 16:00 WIB (Western Indonesian Time) (hereinafter                                                              the Company’s net
       referred to as the “Recording Date”) and will be paid on                                                               profit of 2023 ficsal
       May 2, 2024, (hereinafter referred to as “Payment Date”);                                                              year or amounted of
   b. On dividends for the 2023 fiscal year, the Board of                                                                     IDR972,000,000,000
       Directors will withhold dividend tax in accordance with                                                                (IDR972 per share)
       the tax regulations that apply to shareholders;                                                                        was made on May 2,
   c. The Board of Directors is hereby given the power and                                                                    2024.
       authority to determine matters concerning or related to
       the implementation of dividend payments for the 2023
       financial year;
3. The remaining unappropriated net profit of the Company for
   the 2023 fiscal year, which is IDR952,606,790,614, is recorded
   as the Company’s Retained Earnings.




                                                                           2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 227
Page 230
                                                                                              Total
                                      Proposal                                                                           Realization
                                                                                Agree        Abstain    Disagree

          Third Meeting Agenda

          Appointed Elisabeth Imelda, as a Public Accountant and Imelda       931,985,543   73,000      46,200      Elisabeth Imelda, as
          & Rekan (a member firm of Deloitte Asia Pacific and Deloitte        shares or     shares or   shares      a Public Accountant
          Global Network) as a Public Accounting Firm registered with the     99.9872%      0.0078%     atau        and Imelda & Rekan
          Financial Services Authority, to conduct an audit/examination of                              0.0050%     (a member firm of
          the Company's books or records for the financial year 2024 with                                           Deloitte Asia Pacific
          an audit fee of IDR1,600,000,000 (one billion and six hundred                                             and Deloitte Global
          million Rupiah) excluding taxes and out of pocket expenses, for                                           Network) as a Public
          the year ending December 31, 2024.                                                                        Accounting Firm
                                                                                                                    registered in the
                                                                                                                    Financial Services
                                                                                                                    Authority, conducted
                                                                                                                    an audit for 2024
                                                                                                                    Financial Report
                                                                                                                    with an audit fee of
                                                                                                                    IDR1,600,000,000
                                                                                                                    excluding taxes
                                                                                                                    and out of pocket
                                                                                                                    expenses.

          Fourth Meeting Agenda

          1. a. Determine the amount of tantiem to be distributed             931,982,443   76,100      46,200      1) The distribution
                 to members of the Company's Board of Directors               shares or     shares or   shares or      of salary and
                 for the 2023 financial year in the amount of                 99.9869%      0.0082%     0.0050%        allowances as well
                 IDR27,500,000,000,00,- including tax                                                                  as the distribution
             b. Determined that the salaries and benefits of all members                                               of tantiem for each
                 of the Company's Board of Directors for the 2024 financial                                            member of the
                 year are in the amount of including tax; and                                                          Board of Directors
             c. Granting authority to the President Commissioner of the                                                of the Company
                 Company to determine the distribution of the amount                                                   has already
                 of salary and allowances as well as the distribution of                                               been carried out
                 tantiem, for each member of the Board of Directors of                                                 according to the
                 the Company based on the recommendation of the                                                        GMS Decision and
                 Nomination and Remuneration Committee Number 004/                                                     recommendation
                 ADMF/KNR/III/24, dated March 13, 2024.                                                                of the Nomination
          2. a. Determine the amount of tantiem to be distributed to the                                               and Remuneration
                 Company's Board of Commissioners for the 2023 financial                                               Committee on
                 year in the amount of IDR1,485,714,286,00, including tax;                                             March 13, 2024.
             b. Determine the amount of salary or honorarium and                                                    2) The distribution
                 allowances for all members of the Company's Board of                                                  of salary or
                 Commissioners for the 2024 financial year in the amount                                               honorarium and
                 of IDR8,748,756,337,00 , - including tax; and                                                         allowances as well
             c. Granting authority to the President Commissioner of the                                                as the distribution
                 Company to determine the distribution of the amount                                                   of tantiem for
                 of salary or honorarium and allowances and bonuses for                                                each member
                 each member of the Company's Board of Commissioners                                                   of the Board of
                 based on the recommendation of the Nomination and                                                     Commissioner has
                 Remuneration Committee Number 003/ADMF/KNR/III/24,                                                    already carried
                 dated March 13, 2024.                                                                                 out according to
          3. Approved the delegation of authority to the Board of                                                      GMS Decision and
             Commissioners to determine the salary or honorarium and/                                                  recommendation
             or allowances for the 2024 financial year for each member                                                 of the Nomination
             of the Company's Sharia Supervisory Board based on the                                                    and Remuneration
             recommendation of the Nomination and Remuneration                                                         Committee on
             Committee Number 005/ADMF/KNR/III/24, dated March 13,                                                     Mach 13, 2024.
             2024.                                                                                                  3) The distribution
                                                                                                                       of salary or
                                                                                                                       honorarium and/
                                                                                                                       or allowances for
                                                                                                                       each member
                                                                                                                       of the Sharia
                                                                                                                       Supervisory Board
                                                                                                                       has already carried
                                                                                                                       out according to
                                                                                                                       GMS Decision and
                                                                                                                       recommendation
                                                                                                                       of the Nomination
                                                                                                                       and Remuneration
                                                                                                                       Committee on
                                                                                                                       March 13, 2024.




228 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                            Performance   Opening   Management    Corporate     Management      Corporate   Environmental    Supporting
                                             Highlights               Report       Profile       Discussion    Governance     and Social        Data
                                                                                                and Analysis                Responsibility




                                                                                        Total
                           Proposal                                                                                          Realization
                                                                       Agree          Abstain          Disagree

Fifth Meeting Agenda

1) a. Approve the reappointment of all members of the Board         931,885,143     76,100            143,500         The composition
      of Commissioners, all members of the Board of Directors       shares or       shares or         shares or       of the Board of
      except Mr. JIN YOSHIDA, who is not reappointed due            99.9764%        0.0082%           0.0154%         Commissioners and
      to having received a new assignment as Director of PT                                                           Board of Directors of
      BANK DANAMON INDONESIA Tbk, and all members of                                                                  the Company after
      the Sharia Supervisory Board, effective from the closing                                                        the Annual GMS on
      of this Meeting until the closing of the 3rd (third) Annual                                                     April 27, 2023 is as
      General Meeting of Shareholders after this Meeting, which                                                       follows:
      is for the financial year ending on December 31, 2026 (31-                                                      Board of
      12-2026), to be held in 2027 (two thousand twenty-seven),                                                       Commissioners:
      with gratitude to Mr. JIN YOSHIDA for his services to the                                                       President
      Company.                                                                                                        Commissioner:
   b. Approve the appointment of Mr. SIGIT HENDRA                                                                     Daisuke Ejima;
      GUNAWAN, Mr. SYLVANUS GANI KUKUH MENDROFA                                                                       Independent
      and Mr. TAKANORI MIZUNO as Board of Directors of the                                                            Commissioner:
      Company, which is effective from the date of passing the                                                        Krisna Wijaya;
      Fit and Proper Test from the Financial Services Authority                                                       Independent
      on his appointment as Board of Director of the Company,                                                         Commissioner:
      with a term of office that will end at the closing of the                                                       Manggi Taruna Habir;
      3rd (third) Annual General Meeting of Shareholders after                                                        Commissioner:
      this Meeting, which is for the financial year ending on                                                         Eng Heng Nee Philip;
      December 31, 2026 (31-12-2026), to be held in 2027 (two                                                         Commissioner:
      thousand twenty-seven).                                                                                         Congsin Congcar; and
                                                                                                                      Commissioner:
   Thus, the composition of the Board of Commissioners and                                                            Hafid Hadeli
   Board of Directors of the Company is as follows:                                                                   Direksi:
                                                                                                                      Board of Directors:
   BOARD OF COMMISSIONER                                                                                              President Director: I
   President Commissioner   : Daisuke Ejima;                                                                          Dewa Made Susila;
   Independent Commissioner : Krisna Wijaya;                                                                          Director : Swandajani
   Independent Commissioner : Manggi Taruna Habir;                                                                    Gunadi;
   Commissioner             : Eng Heng Nee Philip;                                                                    Director: Niko
   Commissioner             : Congsin Congcar; and                                                                    Kurniawan
   Commissioner             : Hafid Hadeli;                                                                           Bonggowarsito;
                                                                                                                      Director: Harry Latif;
BOARD OF DIRECTORS:                                                                                                   Director : Denny Riza
President Director : I Dewa Made Susila;                                                                              Farib;
Director           : Swandajani Gunadi;                                                                               Director : Mr. Sigit
Director           : Niko Kurniawan Bonggowarsito;                                                                    Hendra Gunawan
Director           : Harry Latif;                                                                                     (effective from the
Director                 : Denny Riza Farib                                                                           date of passing the Fit
Director                 : Sigit Hendra Gunawan                                                                       and Proper test from
		 (Effective since the date of passing                                                                               the Financial Services
		 Fit and Proper test from Financial                                                                                 Authority);
		 Services Authority);                                                                                               Director : Mr. Sylvanus
Director                 : Sylvanus Gani K. Mendrofa                                                                  Gani K. Mendrofa
		 (Effective since the date of passing                                                                               (effective as of the
		 Fit and Proper test from Financial                                                                                 date of passing the
		 Services Authority); and                                                                                           Fit and Proper test of
Director                 : Takanori Mizuno                                                                            the Financial Services
			 (Effective since the date of passing                                                                              Authority);
		 Fit and Proper test from Financial                                                                                 and
		 Services Authority).




                                                                         2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 229
Page 232
                                                                                                 Total
                                       Proposal                                                                             Realization
                                                                                   Agree        Abstain    Disagree

             with a term of office that will end until the closing of the 3rd                                          Director : Mr. Takanori
             (three) Annual General Meeting of Shareholders after this                                                 Mizuno (effective as
             Meeting, namely the financial year ending on December 31,                                                 of the date of passing
             2026, which will be held in 2027, without prejudice to the                                                the Fit and Proper
             rights of the General Meeting of Shareholders to terminate it                                             test of the Financial
             (-them) at any time.                                                                                      Services Authority).
          2. Authorize the Board of Directors of the Company to declare
             the resolutions of the Fifth Meeting in one or more deed                                                  With a term of office
             of meeting resolutions made before a Notary, and submit                                                   that will end until
             notification of changes in the Company’s data to the Minister                                             the closing of the
             of Law and Human Rights of the Republic of Indonesia.                                                     3rd (third) Annual
                                                                                                                       General Meeting of
                                                                                                                       Shareholders after
                                                                                                                       this Meeting, namely
                                                                                                                       the financial year
                                                                                                                       ending on December
                                                                                                                       31, 2026, which will be
                                                                                                                       held in 2027.

                                                                                                                       The changes in the
                                                                                                                       Company’s data have
                                                                                                                       been set forth in the
                                                                                                                       Deed of Decision
                                                                                                                       Statement of Annual
                                                                                                                       General Meeting of
                                                                                                                       Shareholders Number
                                                                                                                       74 dated March
                                                                                                                       27, 2024, drawn up
                                                                                                                       before Mala Mukti,
                                                                                                                       S.H., LL.M., Notary in
                                                                                                                       Jakarta.

          Sixth Meeting Agenda

          1. Grant approval to the Company’s Board of Directors to               931,090,181   73,000      941,562     GMS approval has
             transfer and/or encumber the Company’s assets in the form           shares or     shares or   shares or   been set forth in
             of receivables that constitute more than 50% (fifty percent)        99.8912%      0.0078%     0.1010%     the Deed of Annual
             but shall not exceed 400% (four hundred percent) of the                                                   General Meeting of
             Company’s net assets, in order to secure the payment of                                                   Shareholders’ Minutes
             Bonds to be issued by the Company and other debts, with the                                               of PT Adira Dinamika
             following notes:                                                                                          Multi Finance Tbk No.
             a) Joint financing assets between the Company and PT                                                      98 dated March 27,
                Bank Danamon Indonesia Tbk are not included in the                                                     2024 drawn before
                encumbered assets; and                                                                                 before Mala Mukti,
             b) The Gearing Ratio shall not exceed 6.5x (six point five times)                                         S.H., LL.M., Notary in
                of the net assets based on the latest audited financial                                                Jakarta.
                statements by a Public Accounting Firm, with the provision
                that if the Gearing Ratio has reached 6x (six times) of the
                net assets, the Company’s Board of Directors must obtain
                approval from the Company’s Board of Commissioners and
                the Majority Shareholders.
          2. That such actions do not violate the terms and conditions
             stipulated in the agreements between the Company and third
             parties; and.
          3. Authorize the Board of Directors of the Company to take all
             necessary actions in connection with the Continuing Public
             Offering of Bonds and Sukuk, including but not limited to
             signing deeds before a Notary.




230 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                      Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                       Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                       and Analysis                Responsibility




In addition to adopting some resolutions, there was            3. Report on the realization of the use of proceeds
a report submitted in the Annual GMS as follows:                  from the issuance of Adira Finance Continuous
1. Report on the realization of the use of proceeds               Bond VI Phase II of Year 2023, where;
    from the issuance of Adira Finance Continuing                 - Total proceeds of the Bond Public Offering
    Bond VI Phase I of the Year 2023 where;                          amounted to IDR1,250,000,000,000.00 (one
    - Total proceeds of Bond Public Offering of                      trillion two hundred fifty billion rupiah);
       IDR1,700,000,000,000.00;                                   - Bond Public Offering Cost amounted to
    - Bond         Public      Offering     Cost   of                IDR3,777,061,820.00
       IDR6,954,225,700.00;                                       - Net Proceeds of IDR1,246,222,938,180.00;
    - Net Proceeds of IDR1,694,553,601,131.00;                    - Use of Proceeds from the Bond Public
    - Use of Proceeds from Bonds Public Offering                     Offering until December 8, 2023, was utilized
       until July 28, 2023 for motor vehicle consumer                for consumer financing related to the
       financing of IDR1,693,054,774,300.00                          Company’s business in the form of murabahah
                                                                     amounting to IDR1,246,222,938,180,00
   Therefore, the remaining bond proceeds were
   IDR0 or had been fully used. The use of such                    Therefore, the remaining Sukuk Mudharabah
   bond proceeds has been in accordance with                       proceeds were IDR0 or had been fully used.
   the prospectus and has been reported by the                     The use of such bond proceeds has been in
   Company to the Financial Services Authority on                  accordance with the prospectus and has been
   July 28, 2023, by Letter Number 139/ADMF/CS/                    reported by the Company to the Financial
   VII/23.                                                         Services Authority on December 8, 2023, by
                                                                   Letter Number 211/ADMF/CS/XII/23.
2. Report on the realization of the use of proceeds
   from the issuance of Adira Finance Continuous               4. Report on the realization of the use of proceeds
   Sukuk Mudharabah V Phase I of the Year 2023:                   from the issuance of Adira Finance Continuous
   - Total proceeds of Sukuk Mudharabah Public                    Sukuk Mudharabah V Phase I of Year 2023:
      Offering of IDR300,000,000,000.00;                          - Total proceeds of Sukuk Mudharabah Public
   - Sukuk Mudharabah Public Offering Cost of                        Offering of IDR300,000,000,000.00;
      IDR1,375,322,550.00;                                        - Sukuk Mudharabah Public Offering Cost of
   - Net Proceeds of IDR298,624,677,450.00;                          IDR1,062,939,325.00;
   - Use of Proceeds from Sukuk Mudharabah                        - Net Proceeds of IDR298,937,060,675.00
      Public Offering until July 28, 2023, for                    - Use of Proceeds from Sukuk Mudharabah
      consumer financing related to the Company’s                    Public Offering until December 8, 2024, for
      business in the form of murabahah of                           consumer financing related to the Company’s
      IDR298,624,677,450.00;                                         business in the form of murabahah of
                                                                     IDR298,937,060,675.00;
   Therefore, the remaining Sukuk Mudharabah
   proceeds were IDR0 or had been fully used.                  Therefore, the remaining Sukuk Mudharabah
   The use of such bond proceeds has been in                   proceeds were IDR0 or had been fully used. The
   accordance with the prospectus and have                     use of such bond proceeds has been in accordance
   been reported by the Company to the Financial               with the prospectus and has been reported by the
   Services Authority July 28, 2023, by Letter                 Company to the Financial Services Authority on
   Number 140/ADMF/CS/VII/23.                                  December 8, 2023, by Letter Number 212/ADMF/CS/
                                                               XII/23.




                                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 231
Page 234
         Resolution and Realization of the Results of the Previous Year’s GMS
         The implementation process of the Annual GMS on April 4, 2023:
                                    Provision                                                   Implementation

                                                       Announcement of GMS Plan to OJK

          OJK Regulation No. 15/POJK.04/2020 requires the agenda of the   Announcement of GMS Plan was submitted to OJK on
          GMS to be submitted to OJK no later than 5 working days prior   February 17, 2023, or 5 working days before the GMS
          to the announcement of GMS plan advertised by the Company,      Announcement was advertised including the GMS agenda.
          excluding the date of the GMS announcement.

                                                         Announcement of the GMS Plan

          UUPT, OJK Regulation No. 15/POJK.04/2020, and the               Announcement of GMS Plan was submitted on
          Company’s Articles of Association require that the              February 24, 2023 or 14 calendar days before the advertisement
          announcement of GMS plan should be made 14 calendar             date of GMS Invitation without taking into account the date of
          days before the date of the GMS Invitation without taking       Announcement/Notification and Invitation through:
          into account the date of the Announcement and the date          a PT Bursa Efek Indonesia’s official website;
          of the Invitation                                               b. KSEI website as e-GMS provider; and
                                                                          c. The Company’s official website (www.adira.co.id) in
          In addition, OJK Regulation No. 15/POJK.04/2020 also               Indonesian and English.
          specifies that the announcement should be made
          through:
          a. E-GMS Provider's website;
          b. Stock Exchange’s official website;
          c. Public Company’s official website, in Indonesian and
              foreign languages, provided that the foreign language
              used is at least English.




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                                            Performance    Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                             Highlights                Report      Profile     Discussion    Governance     and Social        Data
                                                                                              and Analysis                Responsibility




                                                           GMS Invitation

Both the UUPT and the Company’s Articles of Association              GMS Invitation was conducted by the Company on March 13,
prevailing during the GMS states that the GMS Invitation             2023, or 21 calendar days before the advertisement date of
shall be made within 14 days before the GMS convention,              GMS Invitation without taking into account the Invitation date
while OJK Regulation No. 15/POJK.04/2020 states that the             and GMS date. The Invitation was made through:
GMS Invitation shall be made within a period of at least             a. PT Bursa Efek Indonesia's official website;
21 days prior to the date of the GMS convened, without               b. KSEI website; and
considering the invitation and GMS date.                             c. The Company’s Official Website (www.adira.co.id) in Bahasa
                                                                        Indonesia and English.
In addition, OJK Regulation No. 15/POJK.04/2020 also
specifies that the Invitation should be made through:                This Invitation has covered:
a. Website of e-GMS provider;                                        a. Convention date is April 4, 2023;
b. The Stock Exchange's official website;                            b. Convention time: 10.00 Western Indonesia Time
c. The Public Company’s official website, in Indonesian              c. Convention place is in Ballroom B, Ayana Midplaza, Jakarta,
    and foreign languages, provided that the foreign                    Jl. Jend. Sudirman Blok 10-11, Jakarta Pusat 10220;
    language used is at least English.                               d. Provisions on the shareholders entitled to attend the
                                                                        meeting, which were the shareholders registered in
OJK Regulation No. 15/POJK.04/2020 also states that the                 the Company’s List of Shareholders or registered with
Invitation must consist of the following information:                   Indonesian Central Securities Depository (KSEI) on
a. Convention date;                                                     March 10, 2023; and
b. Convention time;                                                  e. Meeting agenda, including the description for each
c. Convention venue;                                                    agenda, which was 8 meeting agendas and the
d. Provisions on the shareholders entitled to attend the                description.
   meeting
e. Meeting agenda including the description for each agenda;         Information stating that the materials for each meeting
   and                                                               agenda is available for the shareholders at the head office
f. Information stating that the materials for each meeting           of Adira Finance since the date of GMS Invitation up to the
   agenda is available for the shareholders since the date of        GMS convened.
   GMS Invitation until to its convention date.

                                                          GMS Convention

UUPT, OJK Regulation No. 15/POJK.04/2020, and the Company’s          Annual GMS was convened on April 4, 2023 in Ballroom B,
Articles of Association require the GMS to be held at the            Ayana Midplaza, Jakarta, Jl. Jend. Sudirman Blok 10-11, Jakarta
Company’s domicile or the place where the Company conducts           Pusat 10220.
its principal business activities as determined in the articles
of association or in the stock exchange’s domicile where the
Company’s shares are listed. The Company’s head office is
located in South Jakarta

                                            Notification of Summary of GMS Minutes

OJK Regulation No. 15/POJK.04/2020 requires the                      On April 5, 2023 or 1 working day after the GMS Convention,
Announcement of GMS Minutes to be announced publicly                 the GMS minutes were submitted to OJK and advertised in
2 days after the GMS at the latest and its announcement              Investor Daily Indonesia in Indonesian language and
proof shall be submitted to the OJK latest 2 days since the          having national distribution.
announcement.


The Attendance of the Board of Commissioners and Board of Directors in Annual GMS on April 4, 2023:
                  Name                                         Position                                        Attendance

                                                      Board of Commissioners

Krisna Wijaya                                       Independent Commissioner                                     Present

Manggi Taruna Habir                                 Independent Commissioner                                     Present

Congsin Congcar                                             Commissioner                              Present via Zoom Webinar

                                                          Board of Directors

I Dewa Made Susila                                        President Director                                     Present

Swandajani Gunadi                                              Director                                          Present

Niko Kurniawan Bonggowarsito                                   Director                                          Present

Harry Latif                                                    Director                                          Present

Jin Yoshida                                                    Director                                          Present

                                                          Audit Committee

Manggi Taruna Habir                                           Chairman                                           Present

Jusuf Sukiman                                                  Member                                 Present via Zoom Webinar

Restiana Ie Tjoe Linggadjaya                                   Member                                 Present via Zoom Webinar




                                                                          2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 233
Page 236
                                                            Risk Monitoring Committee

          Krisna Wijaya                                              Chairman                                       Present

          Manggi Taruna Habir                                         Member                                        Present

          Rio Erriad                                                  Member                             Present via Zoom Webinar

                                                        Corporate Governance Committee

          Krisna Wijaya                                              Chairman                                       Present

          Diyah Sasanti                                               Member                             Present via Zoom Webinar

                                                             Sharia Supervisory Board

          Prof. Dr. H. Faturrahman Djamil, M.A.                      Chairman                            Present via Zoom Webinar

          Prof. Dr. Noor Achmad, M.A.                                 Member                             Present via Zoom Webinar

          Dr. Rini Fatma Kartika M.H.                                 Member                             Present via Zoom Webinar



         Decision Making Mechanism
         At the GMS held in 2023, the Meeting was chaired by Krisna Wijaya (Independent Commissioner of the
         Company) appointed by the Board of Commissioners to chair the GMS. The GMS chairman read the rules
         of the GMS. The GMS chairman gave the shareholders the opportunity to ask questions on each meeting
         agenda. The meeting chairman and/or a member of the Board of Directors appointed gave an explanation or
         response to any questions asked. After all the questions were answered, the voting was then held, whereby
         only the shareholders or their legal representatives could vote. Each share gives the holder the right to issue
         1 vote.

         Independent Party as Vote Counter
         To perform vote counting in every agenda of the GMS, the Company appointed Notary Mala Mukti S.H. LL.M
         and PT Adimitra Jasa Korpora as the party performing the vote count or validating the votes.

         Annual GMS Resolutions on April 4, 2023
         The resolutions of the Annual GMS and its realizations:
                                                                                              Total
                                        Proposal                                                                          Realization
                                                                                Agree        Abstain    Disagree

          First Meeting Agenda

          1. Approved the Company's annual report for the financial year     933,0216,607   14,300      400          The GMS approval
             ending December 31, 2022;                                       shares or      shares or   shares or    has been set forth in
          2. Ratify the Company's financial statements for the financial     99.99842%      0.00153%7   0.00004%     the Deed of AGMS
             year ending on December 31, 2022 which have been audited                                                Minutes No. 10 on
             by the Public Accounting Firm Imelda & Rekan (a member                                                  April 04, 2023, drawn
             firm of Deloitte Asia Pacific and Deloitte Global Network),                                             up before Mala Mukti,
             as contained in the Independent Auditor's Report No.                                                    S.H., LL.M.
             00012/2.1265/AU.1/09/0849-1/1/II/2023, dated February 8, 2023
             with unmodified opinion;
          3. Ratify the annual supervisory task report of the Company's
             Board of Commissioners for the financial year ending
             December 31, 2022; and




234 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                              Performance   Opening    Management    Corporate     Management      Corporate    Environmental    Supporting
                                               Highlights                Report       Profile       Discussion    Governance      and Social        Data
                                                                                                   and Analysis                 Responsibility




                                                                                           Total
                             Proposal                                                                                            Realization
                                                                          Agree          Abstain          Disagree

4. Grant full exemption and discharge of responsibility
   (“volledig acquit et décharge”) to: (i) the Board of Directors of
   the Company in carrying out their duties and responsibilities
   for the management and duties and responsibilities of
   representing the Company; (ii) The Company’s Board of
   Commissioners in carrying out their supervisory duties and
   responsibilities as well as their duties and responsibilities in
   providing advice to the Company’s Directors, assisting the
   Company’s Directors, and giving approval to the Company’s
   Directors; and (iii) the Sharia Supervisory Board in carrying
   out the duties and responsibilities of supervising the sharia
   aspects of the implementation of the Company’s business
   activities in accordance with Sharia Principles as well as
   providing advice and suggestions to the Board of Directors
   of the Company, which was carried out in the financial year
   ending December 31, 2022, as long as the implementation
   of duties and responsibilities were reflected in the Annual
   Report for the financial year ending December 31, 2022.

Second Meeting Agenda

Approved the use of the Company’s net profit for the 2022 fiscal       933,216,607     14,300            400             •     approximately 1%
year of IDR1,605,555,430,051 with the following details:               shares or       shares or         shares or             of the net profit or
1. approximately 1% of the net profit or IDR16,055,554,300 is set      99.99842%       0.00153%          0.00004%              IDR16,055,554,300
   aside as a Reserve Fund so that the entire Reserve Fund of                                                                  already set aside
   the Company becomes IDR223,137,478,936;                                                                                     as a Reserve Fund,
2. approximately 50% of the Company’s net profit or                                                                            so that the entire
   IDR803,000,000,000 or IDR803 per share, will be paid                                                                        Reserve Fund of the
   as dividends for the 2022 fiscal year, with the following                                                                   Company becomes
   conditions:                                                                                                                 IDR223,137,478,936.
   a. dividends will be paid to shareholders whose names are                                                             •     Dividend payment
       registered in the Register of Shareholders on April 17,                                                                 which was 50% of
       2023, at 16:00 WIB (Western Indonesian Time) (hereinafter                                                               the Company’s net
       referred to as the “Recording Date”) and will be paid on                                                                profit of 2022 ficsal
       the May 4, 2023, (hereinafter referred to as “Payment                                                                   year or amounted of
       Date”);                                                                                                                 IDR803,000,000,000
   b. on dividends for the 2022 fiscal year, the Board of                                                                      (IDR803 per share)
       Directors will withhold dividend tax in accordance with                                                                 was made on May 4,
       the tax regulations that apply to shareholders;                                                                         2023.
   c. The Board of Directors is hereby given the power and
       authority to determine matters concerning or related to
       the implementation of dividend payments for the 2022
       financial year;
3. the remaining unappropriated net profit of the Company for
   the 2022 fiscal year, which is IDR786,499,875,751, is recorded
   as the Company’s Retained Earnings.



Appointed Elisabeth Imelda, as a Public Accountant and Imelda          933,215,107     15,800            400             Elisabeth Imelda, as
& Rekan (a member firm of Deloitte Asia Pacific and Deloitte           shares or       shares or         shares          a Public Accountant
Global Network) as a Public Accounting Firm registered with the        99.99826%       0.00169%          atau            and Imelda & Rekan
Financial Services Authority, to conduct an audit/examination of                                         0.00004%        (a member firm of
the Company's books or records for the financial year 2023 with                                                          Deloitte Asia Pacific
an audit fee of IDR1,600,000,000 (one billion and six hundred                                                            and Deloitte Global
million Rupiah) excluding taxes and out of pocket expenses.                                                              Network) as a Public
                                                                                                                         Accounting Firm
                                                                                                                         registered in Financial
                                                                                                                         Services Authority,
                                                                                                                         conducted an audit
                                                                                                                         for 2023 Financial
                                                                                                                         Report with an audit
                                                                                                                         fee of IDR1,600,000,000
                                                                                                                         excluding taxes and
                                                                                                                         out of pocket expenses.




                                                                            2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 235
Page 238
                                                                                             Total
                                     Proposal                                                                           Realization
                                                                               Agree        Abstain    Disagree

          Fourth Meeting Agenda

          1.  a. Determine the amount of tantiem to be distributed to       933,180,407    36,900      14,000      1) The distribution
                 members of the Company's Board of Directors for the        shares or      shares or   shares or      of salary and
                 2022 financial year in the amount of IDR18,234,461,538, -  99.99455%      0.00395%    0.00150%       allowances as well
                 including tax.                                                                                       as the distribution
              b. Determined that the salaries and benefits of all members                                             of tantiem for each
                 of the Company's Board of Directors for the 2023 financial                                           member of the
                 year are in the amount of IDR36.953.646.478, - including                                             Board of Directors
                 tax; and                                                                                             of the Company
              c. Granting authority to the President Commissioner of the                                              has already carried
                 Company to determine the distribution of the amount                                                  out according to
                 of salary and allowances as well as the distribution of                                              GMS Decision and
                 tantiem, for each member of the Board of Directors of                                                recommendation
                 the Company based on the recommendation of the                                                       of the Nomination
                 Nomination and Remuneration Committee Number 005/                                                    and Remuneration
                 ADMF/KNR/III/23, dated March 10, 2023.                                                               Committee on
          2. a. Determine the amount of tantiem to be distributed to the                                              March 10, 2023.
                 Company's Board of Commissioners for the 2022 financial                                           2) The distribution
                 year in the amount of IDR1,303,571,429, including tax;                                               of salary or
              b. Determine the amount of salary or honorarium and                                                     honorarium and
                 allowances for all members of the Company's Board of                                                 allowances as well
                 Commissioners for the 2023 financial year in the amount                                              as the distribution
                 of IDR7,849,372,096, - including tax; and                                                            of tantiem for
              c. Granting authority to the President Commissioner of the                                              each member
                 Company to determine the distribution of the amount                                                  of the Board of
                 of salary or honorarium and allowances and bonuses for                                               Commissioner has
                 each member of the Company's Board of Commissioners                                                  already carried
                 based on the recommendation of the Nomination and                                                    out according to
                 Remuneration Committee Number 004/ADMF/KNR/III/23,                                                   GMS Decision and
                 dated March 10, 2023;                                                                                recommendation
          3.		 Approved the delegation of authority to the Board of                                                   of the Nomination
                 Commissioners to determine the salary or honorarium                                                  and Remuneration
                 and/or allowances for the 2021 financial year for each                                               Committee on
                 member of the Company's Sharia Supervisory Board                                                     Mach 10, 2023.
                 based on the recommendation of the Nomination and                                                 3) The distribution
                 Remuneration Committee Number 006/ADMF/KNR/III/23,                                                   of salary or
                 dated March 10, 2023.                                                                                honorarium and/
                                                                                                                      or allowances for
                                                                                                                      each member of
                                                                                                                      Sharia Supervisory
                                                                                                                      Board has already
                                                                                                                      carried out
                                                                                                                      according to GMS
                                                                                                                      Decision and
                                                                                                                      recommendation
                                                                                                                      of the Nomination
                                                                                                                      and Remuneration
                                                                                                                      Committee on
                                                                                                                      March 10, 2023.

          Fifth Meeting Agenda

          1) a. Accepting resignation Mr. Yasusi Itagaki from his position   933,215,107   15,800      400         The composition
                as President Commissioner of the Company, which came         shares or     shares or   shares or   of the Board of
                into effect since the closing of the Meeting, by thanking    99.9998%      0.0016%     0.00004%    Commissioners and
                him for his contribution that have been provided to the                                            Board of Directors of
                Company;                                                                                           the Company after
             b. Approve the appointment of Mr. Daisuke Ejima as                                                    the Annual GMS on
                President Commissioner the Company, which is effective                                             April 4, 2023 is as
                from the date of passing the Fit and Proper Test from                                              follows:
                the Financial Services Authority on his appointment                                                Board of
                as President Commissioner of the Company, for the                                                  Commissioners:
                remaining term of office of the current members of the                                             President
                Company's Board of Commissioners; and                                                              Commissioner:
             c. Approve the appointment of Mr. Denny Riza Farib as                                                 Daisuke Ejima
                Director of the Company, effective from the date of                                                (effective since the
                passing the Fit and Proper Test from the Financial                                                 date of passing the fit
                Services Authority for his appointment as Director of the                                          and proper test from
                Company, for the remaining term of office of the current                                           the Financial Services
                members of the Board of Directors of the Company;                                                  Authority);
                                                                                                                   Independent
                                                                                                                   Commissioner:
                                                                                                                   Krisna Wijaya;
                                                                                                                   Independent
                                                                                                                   Commissioner:
                                                                                                                   Manggi Taruna Habir;




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                                               Highlights               Report       Profile       Discussion    Governance     and Social        Data
                                                                                                  and Analysis                Responsibility




                                                                                          Total
                              Proposal                                                                                         Realization
                                                                         Agree          Abstain          Disagree

     Thus, the composition of the Board of Commissioners and                                                            Commissioner:
     Board of Directors of the Company is as follows:                                                                   Eng Heng Nee Philip;
                                                                                                                        Commissioner:
     BOARD OF COMMISSIONER                                                                                              Congsin Congcar; dan
     President Commissioner : Daisuke Ejima (effective since the                                                        Commissioner:
     date of passing the fit and proper test from the Financial                                                         Hafid Hadeli
     Services Authority);                                                                                               Board of Directors:
     Independent Commissioner : Krisna Wijaya;                                                                          President Director:
     Independent Commissioner : Manggi Taruna Habir;                                                                    I Dewa Made Susila;
     Commissioner : Eng Heng Nee Philip;                                                                                Director:
     Commissioner : Congsin Congcar; and                                                                                Swandajani Gunadi;
     Commissioner : Hafid Hadeli;                                                                                       Director:
                                                                                                                        Niko Kurniawan
     BOARD OF DIRECTORS:                                                                                                Bonggowarsito;
     President Director : I Dewa Made Susila;                                                                           Director:
     Director : Swandajani Gunadi;                                                                                      Harry Latif;
     Director : Niko Kurniawan Bonggowarsito;                                                                           Director:
     Director : Harry Latif;                                                                                            Jin Yoshida; dan
     Director : Jin Yoshida; and                                                                                        Director:
     Director : Denny Riza Farib (effective since the date of                                                           Denny Riza Farib
     passing the fit and proper test from the Financial Services                                                        (effective since the
     Authority)                                                                                                         date of passing the fit
                                                                                                                        and proper test from
                                                                                                                        the Financial Services
                                                                                                                        Authority);



   with a term of office that will end until the closing of the 3rd                                                     with a term of office
   (three) Annual General Meeting of Shareholders after this                                                            that will end until
   Meeting, namely the financial year ending on December 31,                                                            the closing of the
   2023, which will be held in 2024, without prejudice to the                                                           3rd (three) Annual
   rights of the General Meeting of Shareholders to terminate it                                                        General Meeting of
   (-them) at any time.                                                                                                 Shareholders after
2. Authorize the Board of Directors of the Company to declare                                                           this Meeting, namely
   the resolutions of the Fifth Meeting in one or more deed                                                             the financial year
   of meeting resolutions made before a Notary, submit                                                                  ending on December
   notification of changes in the Company’s data to the Minister                                                        31, 2023, which will be
   of Law and Human Rights of the Republic of Indonesia.                                                                held in 2024.

                                                                                                                        The changes of the
                                                                                                                        Company’s data have
                                                                                                                        been set forth in the
                                                                                                                        Deed of Decision
                                                                                                                        Statement of Annual
                                                                                                                        General Meeting of
                                                                                                                        Shareholders Number
                                                                                                                        74 dated October
                                                                                                                        23, 2023, drawn up
                                                                                                                        before Mala Mukti,
                                                                                                                        S.H., LL.M., Notary in
                                                                                                                        Jakarta.

Sixth Meeting Agenda

1. Approve the Board of Directors of the Company to conduct           931,788,654     15,800            1,426,862       GMS approval has
   a Continuing Public Offering of Bonds and Sukuk with a             shares or       shares or         shares or       been set forth in
   value of IDR9,000,000,000,000.00 (nine trillion rupiah) and        99.8454%        0.00169%          0.015289%       the Deed of Annual
   IDR1,000,000,000.00 (one trillion rupiah);                                                                           General Meeting of
2. Authorize the Board of Directors of the Company to take all                                                          Shareholders’ Minutes
   necessary actions in connection with the Continuing Public                                                           of PT Adira Dinamika
   Offering of Bonds and Sukuk, including but not limited to                                                            Multi Finance Tbk
   signing deeds before a Notary.                                                                                       No. 10 dated April 4,
                                                                                                                        2023 drawn before
                                                                                                                        before Mala Mukti,
                                                                                                                        S.H., LL.M., Notary in
                                                                                                                        Jakarta.




                                                                           2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 237
Page 240
                                                                                                  Total
                                       Proposal                                                                             Realization
                                                                                    Agree        Abstain   Disagree

          Sixth Meeting Agenda

          1. Give approval to the Board of Directors of the Company               931,775,045   15,800     1,440,462   Make collateral for
             to transfer and/or make collateral for the Company's debt            saham         saham      saham       the Company’s debt
             assets in the form of Company receivables which constitute           atau          atau       atau        assets in the form of
             more than 50% (fifty percent) but may not exceed 400%                99.84395%     0.00169%   0.015435%   Company receivables
             (four hundred percent) of the Company's net assets, in order                                              which constitute
             to guarantee payment of the Bonds to be issued by the                                                     more than 50% (fifty
             Company and other debts with the following conditions:                                                    percent) but may not
             a. joint financing assets (joint financing) between the                                                   exceed 400% (four
                 Company and PT Bank Danamon Indonesia Tbk are not                                                     hundred percent) of
                 included in the collateralized assets;                                                                the Company’s net
             b. Gearing Ratiomay not exceed 6.5 x (six point five times) of                                            assets, in order to
                 total net worth based on the latest financial report that                                             guarantee payment
                 has been audited by a Public Accounting Firm, provided                                                of the Bonds to
                 that if the Gearing Ratio has reached 6 x (six times) of total                                        be issued by the
                 net worth, then the Board of Directors of the Company                                                 Company and other
                 must obtain approval from the Company's Board of                                                      debts with the
                 Commissioners and Majority Shareholders;                                                              following conditions:
          2. that the action does not violate the terms and conditions                                                 a. joint financing
             contained in the agreements between the Company and                                                           assets (joint
             third parties; and                                                                                            financing)
          3. authorize the Board of Directors of the Company to take all                                                   between the
             necessary actions in connection with the guarantee of the                                                     Company and PT
             Company's receivables/bills, including but not limited to                                                     Bank Danamon
             signing the fiduciary guarantee deed before a Notary.                                                         Indonesia Tbk are
                                                                                                                           not included in
                                                                                                                           the collateralized
                                                                                                                           assets;
                                                                                                                       b. Gearing Ratiomay
                                                                                                                           not exceed 6.5
                                                                                                                           x (six point five
                                                                                                                           times) of total net
                                                                                                                           worth based on
                                                                                                                           the latest financial
                                                                                                                           report that has
                                                                                                                           been audited by a
                                                                                                                           Public Accounting
                                                                                                                           Firm, provided
                                                                                                                           that if the Gearing
                                                                                                                           Ratio has reached
                                                                                                                           6 x (six times) of
                                                                                                                           total net worth,
                                                                                                                           then the Board
                                                                                                                           of Directors of
                                                                                                                           the Company
                                                                                                                           must obtain
                                                                                                                           approval from the
                                                                                                                           Company’s Board
                                                                                                                           of Commissioners
                                                                                                                           and Majority
                                                                                                                           Shareholders;
                                                                                                                           that the action
                                                                                                                           does not violate
                                                                                                                           the terms and
                                                                                                                           conditions
                                                                                                                           contained in
                                                                                                                           the agreements
                                                                                                                           between the
                                                                                                                           Company and
                                                                                                                           third parties.




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                                                                                       and Analysis                Responsibility




In addition to adopting some resolutions, there was            Report on the realization of the use of proceeds
report submitted in the Annual GMS as follows:                 from the issuance of Adira Finance Continuous
                                                               Sukuk Mudharabah IV Phase III of Year 2022:
Report on the realization of the use of proceeds from          - Total proceeds of Sukuk Mudharabah Public
the issuance of Adira Finance Continuing Bond V                   Offering of IDR300,000,000,000.00;
Phase III of Year 2022 where;                                  - Sukuk Mudharabah Public Offering Cost of
- Total proceeds of Bond Public Offering of                       IDR1,135,788,769.00;
   IDR1,700,000,000,000.00;                                    - Net Proceeds of IDR298,864,211,231,00;
- Bond Public Offering Cost of IDR5,446,398,869.00;            - Use of Proceeds from Sukuk Mudharabah
- Net Proceeds of IDR1,694,553,601,131.00;                        Public Offering until April 19, 2022, for consumer
- Use of Proceeds from Bonds Public Offering                      financing related to the Company’s business in
   until April 19, 2022 for motor vehicle consumer                the form of murabahah of IDR298,864,211,231,00;
   financing of IDR1,694,553,601,131.00.
                                                               Therefore, the remaining Sukuk Mudharabah
Therefore, the remaining bond proceeds were                    proceeds were IDR0 or had been fully used. The
IDR0 or had been fully used. The use of such                   use of such bond proceeds has been in accordance
bond proceeds has been in accordance with the                  with the prospectus and have been reported by the
prospectus and have been reported by the Company               Company to the Financial Services Authority April
to the Financial Services Authority on April 19, 2022,         19, 2022, by Letter Number 137/ADMF/CS/IV/22.
by Letter Number 139/ADMF/CS/IV/22.
                                                               Therefore, the remaining Sukuk Mudharabah
                                                               proceeds were IDR0 or had been fully used. The
                                                               use of such bond proceeds has been in accordance
                                                               with the prospectus and has been reported by
                                                               the Company to the Financial Services Authority
                                                               December 8, 2023, by Letter Number 212/ADMF/CS/
                                                               XII/23.




                                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 239
Page 242
         For 2024, the Annual GMS is scheduled to be held on March 25, 2025.

         Adira Finance’s Shareholders
         Adira Finance’s issued shares are common stock. Therefore,            there   is   no   difference   between
         Controlling Shareholders, other than the total ownership amount.

         Requirements
         For the controlling shareholders, in accordance with OJK Regulation Number 28/POJK.05/2014,
         controller of financing companies must meet the requirements, among others submitting the
         following written statement:
         1. Capital deposit that is not originated from loans;
         2. Capital deposit that has not originated from money laundering activities and financial
             crimes;
         3. Not recorded in the list of non-performing loans;
         4. Not listed in the Unqualified List (DTL) in the banking sector;
         5. Never been penalized for committing crimes in the financial service and/or economic sector in 5 (five)
             years;
         6. Never been declared bankrupt or declared guilty which causes a company/enterprise
             to be declared bankrupt by virtue of court decision having permanent legal force;
         7. Never been a controlling shareholder in a financial services company whose business
             permit was revoked due to violations in the last 5 (five) years.




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                                                                                         and Analysis                Responsibility




If the shareholder is a legal entity, the above provisions shall also apply to the Board of Directors who are
shareholders.

In addition, the Company’s Controlling Shareholders are required to meet all fit and proper requirements, in
accordance with the Financial Services Authority Regulation Number 4/POJK.05/2013 dated December 23,
2013 concerning Fit and Proper Test for Main Parties in Insurance Companies, Pension Funds, Companies
Financing and Financing Companies and FSA Regulation No. 27/POJK.03/2016 concerning Fit and Proper Test
for Main Parties in Financial Services Institutions and FSA Circular Letter No. 31/SEOJK.3/2016 concerning Fit
and Proper Test for Non-Bank Financial Services.

The fit and proper requirements that must be met by the Controlling Shareholder are as follows:
1. Integrity factors include:
   a. Capable of carrying out legal actions;
   b. Have good character and morals, at least shown by complying with applicable regulations, including
       never having been convicted of a criminal act within a certain period of time before being nominated;
   c. Have a commitment to comply with laws and regulations and support FSA policies;
   d. Have a commitment to sound Financial Services Institutions; and
   e. Does not include parties who are prohibited from being the Main Party.
2. Financial Feasibility Factors which include:
   a. Do not have bad credit and/or financing;
   b. Have never been declared bankrupt and/or have never been controlling shareholder of an insurance
       company that is not a shareholder, member of the board of directors, board of commissioners or
       Member Representative Body who were found guilty of causing a company to be declared bankrupt
       based on a court decision within the last 5 (five) years before being nominated;
   c. Have financial capabilities that can support the development of Financial Services Institutions; and
   d. Have a commitment to make the necessary efforts if the Financial Services Institution experiences
       financial difficulties.

The following is the pass status of the Fit and Proper Test of Adira Finance’s Controlling Shareholders on the
issuance date of this Annual Report as follows:
                                             Pass Date of the Fit and Proper
                  Name                                                                                    Description
                                                      Assessment

PT Bank Danamon Indonesia Tbk                          April 29, 2024                    Stipulated based on the Decree of FSA
                                                                                         Board of Commissioners No. KEP-782/
                                                                                                       NB.1/2014


Shares Composition
In order to administer the shares, the Company appointed PT Adimitra Jasa Korpora as the Securities
Administration Bureau, which among others has the obligation to:
1. Provide monthly shareholder reports.
2. Provide a report on share ownership that reaches 5% or more of the issued and fully paid shares.
3. Provide reports on share ownership of the Board of Directors and the Board of Commissioners.
4. Provide a list of controlling shareholders.

Company’s Share Capital as of December 31, 2023:
                                                                               Nominal Value IDR 100 per Share
                          Description
                                                                        Number of Shares                Total Nominal Value (IDR)

Authorized Capital                                                                4.000.000.000                        400.000.000.000

Issued and Fully Paid Capital                                                     1.000.000.000                        100.000.000.000

Shares in Portfolio                                                               3.000.000.000                        300.000.000.000




                                                                        2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 241
Page 244
           No.                               Name                            Number of Shares             Ownership Percentage (%)

          1.         PT. Bank Danamon Indonesia Tbk                                    920,700,000                             92.07

          2.         Investor Korporasi 1                                                10,000,300                             1.00

          3.         Investor Korporasi 2                                                 4,703,200                             0.47

          4.         Investor Korporasi 3                                                4,204,800                              0.42

          5.         Investor Korporasi 4                                                 3,909,600                             0.39

          6.         Investor Korporasi 5                                                 3,622,300                             0.36

          7.         Investor Individu 1                                                 2,480,000                              0.25

          8.         Investor Individu 2                                                  1,932,700                             0.19

          9.         Investor Individu 3                                                   1,514,700                             0.15

          10.        Investor Individu 4                                                  1,400,000                             0.14

          11.        Investor Korporasi 6                                                  977,400                              0.10

          12.        Investor Individu 5                                                   852,000                              0.09

          13.        Investor Individu 6                                                   850,500                              0.09

          14.        Investor Individu 7                                                   837,800                              0.08

          15.        Investor Individu 8                                                    815,500                             0.08

          16.        Investor Individu 9                                                   800,000                              0.08

          17.        Investor Individu 10                                                  792,000                              0.08

          18.        Investor Korporasi 7                                                  770,200                              0.08

          19.        Investor Individu 11                                                  600,000                              0.06

          20.        Investor Individu 12                                                  600,000                              0.06


         Throughout 2024 there were no significant changes in share ownership, PT Bank Danamon Indonesia Tbk
         remains the majority shareholder with 92.07% share ownership and no other shareholder has shares above
         5%.

         As of 31 December 2024, the composition of shareholders based on the origin of the investor consists of:
           No         List of Shareholders     Number of Shareholders         Number of Shares            Ownership Percentage (%)

          LOCAL SHARES

               1.   Institution                                         38                934,462,615                          93.45

           2.       Individual                                    4,936                   44,091,900                            4.41

          FOREIGN SHARES

               1.   Institution                                         46                20,699,985                            2.07

           2.       Individual                                          11                      745,500                         0.07

          TOTAL                                                   5,031                1,000,000,000                          100.00


         Shareholders have the rights:
         1. The right to submit a proposed agenda in each Annual GMS to be conducted by the Company;
         2. The right to propose and appoint members of the Company’s Board of Commissioners and/or Directors in
            a GMS;
         3. The right to obtain information related to the Company, especially for the Company’s actions that require
            prior approval from the shareholders in accordance with the provisions of the applicable laws and
            regulations as well as;




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                                                                                          and Analysis                Responsibility




4. The right to receive notification and summons                     directors. Therefore, the controlling shareholders,
   for the implementation of the GMS, including                      in addition to their right to vote on the shares
   the agenda to be discussed at the GMS;                            they own by virtue of their direct participation in
5. The right to receive a share of the Company’s                     the management of the Company as directors,
   profits allocated to shareholders in the form of                  are obliged to accept the responsibility imposed
   dividends and other profit sharing in proportion                  on them due to the power conferred on them
   to the number of shares owned.                                    in relation to their influence over the Company
                                                                     management;
RESPONSIBILITIES OF ADIRA FINANCE’S                               7. Any intervention in management by a controlling
SHAREHOLDERS                                                         shareholder that is against the interests of
1.   The controlling shareholders are required to                    the Company, can be controlled through
     fulfill the requirements in accordance with the                 strengthening the managerial accountability
     applicable laws and regulations;                                of the directors. However, the influence of the
2.   The controlling shareholders are required to                    controlling shareholders over the management
     meet the capital adequacy of the Financing                      of the Company, in addition to exercising
     Company in the manner stipulated by the laws                    their voting rights or direct participation
     and regulations;                                                in the management of the Company as
3.   Shareholders, understanding that the exercise                   directors, is essential so that the following is
     of their voting rights affects the management                   properly understood: their responsibilities are
     of the Company, should as far as possible                       proportionate to the influence they have;
     exercise their voting rights for the benefit of              8. Adira Finance shareholders are prohibited from
     the Company. Shareholders are free to choose                    using Adira Finance for their personal or family
     the exercise of their voting rights. However, for               interests, their business activities or business
     sound and transparent company management,                       groups, in a manner that is contrary to the
     a general shareholder must try to exercise all                  prevailing laws and regulations;
     the rights granted to him, such as paying close              9. Shareholders are prohibited from interfering in
     attention to the implementation of company                      the operation of the Company, the authorization
     management and exercising his voting rights;                    of which rests with the Board of Directors.
4.   The controlling and influential shareholders of
     the Company’s management must act in the                     SUSTAINABILITY MANAGEMENT [GRI 102-29][GRI
     interests of the Company and all its shareholders.           102-31][GRI 102-32]
     For any action contrary to this, the controlling             The Company is committed to managing its
     shareholders shall bear the responsibility;                  business activities by always paying attention
5.   A controlling shareholder is a party regardless of           to economic, social, and environmental aspects.
     the proportion of share ownership, which has de              Therefore, in the implementation of financing
     facto influence over important matters including             activities to the implementation of office operational
     the management of the Company, such as the                   activities, the Company has made various efforts
     appointment and dismissal of management.                     to protect the economic, environmental, and
     Therefore, the controlling shareholders must use             social impacts through related guidelines in order
     their power in selecting candidates for positions            to realize business activities that are in line with
     in the Board of Commissioners and Directors                  environmental conservation efforts and increase
     who have high integrity and competence to be                 the positive impact on stakeholders. These efforts
     able to manage and control the Company in a                  also contribute to the achievement of Sustainable
     healthy manner;                                              Development Goals (SDGs), both at local and
6.   The responsibility for operating the Company                 national levels.
     rests with the Board of Directors. In fact, however,
     it is difficult for directors to resist the unequal          The Company has a Sustainable Finance Action
     power exercised by controlling shareholders as               Plan (SFAP) which serves as a guideline for specific
     long as they have influence over the selection of




                                                                      2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 243
Page 246
         environmental and social safeguards, and ensures that the sustainable benefits from our operations and
         business activities can be experienced by stakeholders.

         To support the implementation of environmental and social protection efforts, as well as to play a role in the
         implementation of related guidelines, the Company has established a special division in 2020 which includes
         the Strategic Marketing Division, Corporate University Division, Credit & Collection Division, HCGA Division,
         Brand Communication Division, Compliance & AML Division and Corporate Secretary & Investor Relations
         Division. The implementation of the Sustainable Finance Program is the responsibility of the Marketing
         Director, HCGA, CREM & Corpu.

         DUTIES AND RESPONSIBILITIES OF SUSTAINABILITY ASPECTS [SEOJK E.1][GRI 2-14]
         Adira Finance has appointed Marketing Director, HCGA, CREM & Corpu. and several divisions under it to be
         responsible for the economic, environmental, and social activities in the Sustainable Finance Action Plan.
         Environmental and social-related activities including managing impacts, risks, and opportunities are carried
         out by several related divisions that are under different directorates.

         In monitoring Sustainable Finance Action, it is necessary to apply the four-eyes principle to increase the
         effectiveness and efficiency of the implementation of sustainable finance actions, especially in lending to
         business activities in the sustainable category. The Units in Charge and Person in Charge for monitoring &
         evaluation of Sustainable Finance Actions are as follows: [GRI 102-29]


                       Aktivitas                            Unit in Charge                                    PIC

          Monitoring the Realization           Corporate Secretary                      Head of Corporate Secretary
          of Establishment of a Special
          sustainable finance management
          Unit

          Monitoring the Realization of        Corporate Secretary                      Head of Corporate Secretary
          Sustainable Finance Policy
          Preparation

          Monitoring the Implementation of     Corporate University                     Head of Corporate University
          Internal Education


          Monitoring the Realization of        Brand & Communication, Human Capital     •   Head of Brand & Communication;
          Corporate Social Responsibility      & General Affair, Corporate University   •   Head of Human Capital & General Affair;
                                                                                        •   Head of Corporate University

          Monitoring of Workplace              Human Capital & General Affair           Head of Human Capital & General Affair
          Management

          Monitoring of credit disbursement    Credit                                   Head of Credit
          to Sustainable Business Activities
          Category

          Credit Risk Profile Monitoring       Risk Management                          Head of Risk Management

          Sampling of Compliance Test on       Compliance & AML                         Head of Compliance
          lending to Sustainable Business
          Activities Category

          Evaluation of the Sustainable        Sustainability Work Team                 Sustainability Work Team Coordinator
          Finance Action Program


         Evaluation of the implementation of the SFAP program is carried out once every 3 (three) months, by
         comparing the program implementation plans listed in the SFAP. In the event that Sustainable Finance
         cannot be implemented in accordance with the work program and timeline that has been planned, the
         Company will follow up as follows:
         a) Reviewing the performance indicators used for the following years based on the realization of the
            Sustainable Finance program that has been implemented;
         b) Revise the Sustainable Finance Action Plan.




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                                                                                        and Analysis                  Responsibility




SUSTAINABLE FINANCIAL COMPETENCY DEVELOPMENT [SEOJK E.2][GRI 2-17]
Sustainability and climate change continue to be the main discussion in the financial world, including for
Adira Finance, which regularly develops competence in sustainable finance for the Board of Commissioners
and the Board of Directors. It is important to do this so that the highest levels of management get strategic
knowledge and the latest information on sustainability aspects, especially economic, environmental, and
social in order to be in line with the commitment of the Government of Indonesia which has declared the
SDGs and Net Zero Emission targets.

The process of improving employee competence related to social and environmental risk management
includes [FS4]:
              Activities                             Venue and Date                                       Participants

           Training Scope 3                        Company Head Office                                 9 people (EHS & GA)
                                                    (October 22, 2024)

           Training Scope 3                        Company Head Office                                 19 people
                                                    (November 19, 2024)                    (Adira Finance & Bank Danamon)




                                                                    2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 245
Page 248
         BOARD OF COMMISSIONERS                                    Authorities of the Board of Commissioners
                                                                   The Board of Commissioners has the following
         The Board of Commissioners is the internal organ          authorities:
         of the Company responsible for overseeing and             1. Pursuant to the Company’s Articles of
         advising the Board of Directors in operating the             Association, the Board of Commissioners has
         Company, to ensure that the Company is properly              the authority to give approval to the Board of
         operated in accordance with the interests of                 Directors in carrying out certain legal actions;
         shareholders and other stakeholders.                      2. The Board of Commissioners has the authority
                                                                      to temporarily dismiss members of the Board of
         Duties and Responsibilities of the Board of                  Directors by stating the reasons;
         Commissioners                                             3. The Board of Commissioners can take actions to
         1.   The Board of Commissioners must ensure the              manage the Company under certain conditions
              implementation of Good Corporate Governance             and for a certain period of time in accordance
              (GCG) in every business activity of the Company         with the provisions of the Articles of Association
              at every level and hierarchy of the Company’s           or the resolutions of the GMS.
              organization.
         2.   periodically reviews the Company’s Vision and        Board Charter of the Board of
              Mission.                                             Commissioners
         3.   The Board of Commissioners must supervise the        In performing its duties and responsibilities, the
              implementation of the duties and responsibilities    Board of Commissioners of Adira Finance is guided
              of the Board of Directors, as well as provide        by:
              advice/guidance to the Board of Directors.           a. Law No. 40 of 2007 on Limited Liability
         4.   In conducting supervision, the Board of                  Companies;
              Commissioners must direct, monitor and               b. OJK Regulation No. 33/POJK.04/2014 on the
              evaluate the implementation of the Company’s             Board of Directors and Board of Commissioners
              strategic policies.                                      of Issuers or Public Companies;
         5.   In conducting supervision, the Board of              c. OJK Regulation No. 30/POJK.05/2014 on Good
              Commissioners is prohibited from being involved          Corporate Governance for Financing Companies
              in the decision-making of the Company’s                  as amended by OJK Regulation No. 29/
              operational activities, except for:                      POJK.05/2020;
              a. provision of funds to related parties as          d. Articles of Association of the Company;
                  regulated in the applicable laws and             e. Charter of the Board of Commissioners dated 29
                  regulations.                                         July 2021.
              b. other matters as stipulated in the Company’s
                  Articles of Association or the applicable laws   Charter of the Board of Commissioners of Adira
                  and regulations.                                 Finance regulates, among others:
         6.   Decision making by the Board of Commissioners        i. Legal Basis;
              as referred to above does not negate the             ii. Organization;
              responsibility of the Board of Directors for the     iii. Requirements of Members of the Board of
              implementation of the management of the                    Commissioners;
              Company.                                             iv. Appointment, Resignation, and Dismissal;
         7.   The Board of Commissioners must allocate             v. Term of Office;
              sufficient time to effectively implement its         vi. Independence;
              duties and obligations.                              vii. Duties and Responsibilities;
         8.   The Board of Commissioners must ensure               viii. Authorities;
              that the Board of Directors has followed up all      ix. Independent Commissioner;
              audit findings and recommendations from the          x. Concurrent Positions of Members of the Board of
              Company’s internal audit unit, external auditors,          Commissioners;
              audit results from the Ministry of Finance and/or    xi. Orientation for New Members of the Board of
              audit results from other authorities.                      Commissioners;
         9.   To support the effective implementation of           xii. Transparency;
              its duties and responsibilities, the Board of        xiii. Work Ethics;
              Commissioners shall establish at least:              xiv. Meetings;
              a. Audit Committee;                                  xv. Reporting and Accountability;
              b. Risk Monitoring Committee;                        xvi. Training;
              c. Nomination and Remuneration Committee;            xvii. Others
                  and
              d. Corporate Governance Committee.                   The Charter of the Board of Commissioners has also
                                                                   been uploaded to the Company’s official website at
                                                                   www.adira.co.id.


246 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 249
                                      Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                       Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                       and Analysis                Responsibility




Appointment, Dismissal, and Resignation                              1) Criminal acts in the financial services
of Members of the Board of Commissioners                                sector whose criminal offenses have been
Pursuant to the provisions of Law No. 40 of 2007                        completed within the last 20 years prior to
on Limited Liability Companies (Limited Company                         being nominated;
Law), particularly Article 111, OJK Regulation No. 33/               2) Criminal acts, namely criminal acts listed
POJK.04/2014 on the Board of Directors and Board of                     in the Criminal Code (KUHP) and/or similar
Commissioners of Issuers or Public Companies and                        law abroad with a threat of imprisonment
the Articles of Association of Adira Finance, which                     of 1 year or more whose penalty has been
stipulated that the appointment and dismissal of                        completed within the last 10 years prior to
members of the Board of Commissioners is carried                        being nominated; and/or
out through the GMS. In addition, the Company’s                      3) Other crimes punishable by imprisonment
Articles of Association also regulates that the                         of 1 (one) year or more, including
term of office of each member of the Board of                           corruption, money laundering, narcotics/
Commissioners ended at the closing of the third                         psychotropics,        smuggling,    customs,
Annual GMS after the date of appointment, without                       excise, human trafficking, trafficking of
prejudice to the right of the GMS to dismiss members                    arms trade, terrorism, counterfeiting, in
of the Board of Commissioners at any time prior to                      the field of taxation, in forestry, in the
the end of their term of office.                                        environmental sector, and in the marine
                                                                        and fishery sector, whose penalty have
In addition, in accordance with the provisions of                       been completed within the last 20
OJK Regulation No. 33/POJK.04/2014 on the Board                         (twenty) years prior to being nominated;
of Directors and Board of Commissioners of Issuers                c. Has a commitment to comply with laws and
or Public Companies, members of the Board of                         regulations and support OJK policies;
Commissioners may also resign from their positions                d. Has a commitment to the development
prior to the end of their term of office. Furthermore,               of sound Non-Bank Financial Services
the Company has the obligation to convene a GMS                      Institutions;
to decide on the resignation, no later than 90 days               e. Not included as a party that is prohibited
after the receipt of the resignation application.                    from being a candidate for the Main Party.
Upon the resignation of members of the Board of                2. Financial Reputation Factor, which includes:
Commissioners, the Company shall also disclose                    a. Has no non-performing loan and/or non-
information to the public and submit it to the OJK                   performing financing; and
no later than 2 (two) working days after the receipt              b. Never been declared bankrupt and/ or having
of the application and the result of the GMS.                        never been a shareholder, controlling an
                                                                     insurance company that is not a shareholder,
Requirements of the Board of                                         member of the board of directors, executive
Commissioners                                                        manager, or member of the board of
Furthermore,         members     of  the    Board   of               commissioners who is found guilty of causing
Commissioners of the Company are required to                         a company to be declared bankrupt within
fulfill all fit and proper requirements, in accordance               the last 5 (five) prior to the nomination.
with the Financial Services Authority Regulation               3. Competency Factor, which includes:
No. 27/POJK.03/2016 on Fit and Proper Test for                    a. Knowledge and strategic management
Primary Parties of Non-Bank Financial Institutions                   capabilities undertaken to ensure that
and OJK Circular Letter No. 31/SEOJK.05/2016 on Fit                  members of the board of commissioners:
and Proper Test for Primary Parties of Non-Bank                      1) Have sufficient and relevant knowledge to
Financial Institutions.                                                 his/her position;
                                                                     2) Have an understanding of legislation;
The following are the fit and proper requirements                    3) Have the ability to perform strategic
that must be fulfilled by a member of the Company’s                     management in the framework of sound
Board of Commissioners:                                                 business development
1. Integrity Factor, which includes:                              b. Experience in the field of Non-Bank Financial
   a. Competent in conducting legal actions;                         Institutions and/or other fields relevant to his/
   b. Having good character and morals, indicated                    her position; and
      at least through compliance with the
      applicable provisions, including never being
      punished for being proven to commit a crime
      within a certain time period prior to the
      nomination, including:




                                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 247
Page 250
             c. Expertise in the field of Non-Bank Financial        Concurrent Positions of Members of the
                Institutions and/or other fields relevant to his/   Board of Commissioners
                her position.                                       Pursuant to OJK Regulation No. 30/POJK.05/2014 as
                                                                    amended by OJK Regulation No. 29/POJK.05/2020
         Reporting Obligation of the Board of                       on Good Corporate Governance for Financing
         Commisisoners                                              Companies, concerning the concurrent positions
         Members of the Board of Commissioners shall                of members of the Board of Commissioners is
         report to the Company periodically or when there           regulated as follows:
         was a change in:                                           1. Members of the Board of Commissioners are
         • Their shareholdings and their family of 5%                  prohibited from serving in concurrent positions
            or more, either in Adira Finance or in other               as members of the Board of Commissioners in
            companies domiciled in Indonesia or overseas.              more than 3 other Finance Companies.
         • Concurrent positions, either in Adira Finance or         2. The service will not be considered as concurrent
            in other companies or institutions.                        position if:
                                                                       a. Non-independent members of the Board of
         Structure of the Board of Commissioners                          Commissioners perform the functional duties
         Pursuant to the Company’s Articles of Association,               of shareholders of financing companies in
         the structure of the Company’s Board of                          the form of legal entities in their business
         Commissioners shall consist of at least 3 (three)                groups; and/or
         members of the Board of Commissioners with the                b. Members of the Board of Commissioners hold
         following composition:                                           their positions in non-profit organizations or
         • 1 (one) President Commissioner;                                institutions.
         • 2 (two) Commissioners or more, provided
             that from the members of the Board of                  Provided that the person concerned does not
             Commissioners, 1 (one) person may be                   neglect the execution of duties and responsibilities
             appointed as Vice President Commissioner and           as a member of the Board of Commissioners of the
             members of the Board of Commissioners may              Financing Company.
             also serve as Independent Commissioners who
             are not affiliated with the majority shareholders,     In addition, as a public company, provisions on
             members of the Board of Directors, and/or fellow       concurrent positions stipulated in OJK Regulation
             members of the Board of Commissioners.                 No. 33/POJK.04/2014 on the Board of Directors
                                                                    and Board of Commissioners of Issuers or Public
         Composition of the Board of                                Companies shall also apply to members of the
         Commissioners                                              Company’s Board of Commissioners, which among
         The Company’s current Board of Commissioners               others regulate the following:
         is established based on the resolution of the              1. Members of the Board of Commissioners may
         Annual GMS on March 27, 2024, consisting of 6 (six)           concurrently serve as:
         members with the following composition of the                 a. Members of the board of directors at the
         Board of Commissioners:                                           maximum of 2 (two) other issuers or public
         • 1 (one) President Commissioner and 5 (five)                     companies; and
            Commissioners.                                             b. Members of the board of commissioners
         • 4 (four) members of 6 (six) members of the Board                at the maximum of 2 (two) other issuers or
            of Commissioners residing in Indonesia.                        public companies.
         • 2 (two) members of 6 (six) members of the Board          2. In the event that a member of the Board of
            of Commissioners or 33.3% of the total number              Commissioners is not concurrently serving as a
            of members of the Board of Commissioners are               member of the Board of Directors, the member
            Independent Commissioners, in accordance                   of the Board of Commissioners may serve at
            with OJK Regulation No. 33/POJK.04/2014 on the             the maximum of 4 (four) other issuers or public
            Board of Directors and Board of Commissioners              companies.
            of Issuers or Public Companies and exceeded             3. A member of the Board of Commissioners may
            the    minimum     number     of  Independent              also serve concurrently as a committee member
            Commissioners as required in OJK Regulation No.            at the maximum of 5 (five) committees of issuers
            30/POJK.05/2014 on Good Corporate Governance               or public companies, where the related person
            for Financing Companies as amended by OJK                  also serves as a member of the board of directors
            Regulation No. 29/POJK.05/2020.                            or a member of the board of commissioners.
                                                                    4. In the event that other laws and regulations
                                                                       governing the provisions on concurrent service
                                                                       is different from the provisions of this OJK
                                                                       Regulation, stricter regulations shall apply.



248 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                         Performance     Opening    Management   Corporate   Management      Corporate   Environmental    Supporting
                                          Highlights                  Report      Profile     Discussion    Governance     and Social        Data
                                                                                             and Analysis                Responsibility




Based on our data up to the date of issuance of this Annual Report, all members of Adira Finance’s Board of
Commissioners still comply with the provisions on concurrent position as stipulated in OJK Regulation No. 30/
POJK.05/2014, POJK No. 29/POJK.05/2020 and OJK Regulation No. 33/POJK.04/2014.

The composition of members of the Company’s Board of Commissioners who are still in office at the time of
issuance of this 2024 Annual Report is:
                                                       Member
    Name           Domicile       Position                               Ending Year           Other Position Outside the Company
                                                        Since

Daisuke Ejima   Jakarta       President          10 October          Closing of the           President Director of PT Bank
                              Commissioner       2023                Annual GMS of the        Danamon Indonesia Tbk
                                                                     2026 Fiscal year

Krisna Wijaya   Jakarta       Independent        18 May 2016         Closing of the           1. President Commissioner/
                              Commissioner                           Annual GMS of the           Independent Commissioner of PT
                                                                     2026 Fiscal year            Jaminan Kredit Indonesia
                                                                                              2. Infobank Magazine Expert Council
                                                                                              3. President Commissioner/
                                                                                                 Independent Commissioner of PT
                                                                                                 Brilian Indah Gemilang
                                                                                              4. Member of the Sharia Supervisory
                                                                                                 Board of PT Chub Syariah Insurance

Manggi          Jakarta       Independent        31 August 2021      Closing of the           1. Independent Commissioner of PT
Taruna Habir                  Commissioner                           Annual GMS of the           ABM-Investama Tbk
                                                                     2026 Fiscal year         2. Independent Member of Audit
                                                                                                 Committee and Risk Monitoring
                                                                                                 Committee of PT Bank Jago Tbk
                                                                                              3. aPresident Commissioner of PT
                                                                                                 Berdayakan Usaha Indonesia

Eng Heng        Singapura     Commissioner       5 June 2007         Closing of the           1. Director of Must Be Company
Nee Philip                                                           Annual GMS of the           Limited
                                                                     2026 Fiscal year         2. Chairman of TSI Tech Pte. Ltd
                                                                                                 (formerly known as Transmex
                                                                                                 Systems International Pte. Ltd)

Congsin         Thailand      Commissioner       28 December         Closing of the           1. Head of Krungsri Auto Group
Congcar                                          2020                Annual GMS of the        2. First Executive Vice President of
                                                                     2026 Fiscal year            Bank of Ayudhya in Krungsri Auto

Hafid Hadeli    Jakarta       Commissioner       19 December         Closing of the           Vice President Director PT Bank
                                                 2022                Annual GMS of the        Danamon Indonesia Tbk
                                                                     2026 Fiscal year



Information on the work experience and education history of each member of the Board of Commissioners
can be seen in the Corporate Data Section – Profile of Board of Commissioners.

Assignment of the Board of Commissioners
In line with their respective competencies and fields, several members of the Board of Commissioners carry
out their duties as well as concurrently as chairmen and members of the committee under the Board of
Commissioners, with the following details:
                      Committee                                       Committee Membership by Board of Commissioners

Audit Committeee                                              1.   Manggi Taruna Habir (Chairman)

Risk Monitoring Committeee                                    1. Krisna Wijaya (Chairman)
                                                              2. Manggi Taruna Habir (Member)

Nomination and Remuneration Committeee                        1.   Manggi Taruna Habir (Chairman)
                                                              2.   Daisuke Ejima (Member)
                                                              3.   Eng Heng Nee Philip (Member)
                                                              4.   Hafid Hadeli (Member)

Corporate Governance Committeee                               1.   Krisna Wijaya (Chairman)


Independence of the Board of Commissioners
To maintain their independence, each member of Adira Finance’s Board of Commissioners is not allowed
to have family relationships, financial relationships, management relationships, and share ownership
relationships with other members of the Board of Commissioners and members of the Board of Directors of
the Company.




                                                                         2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 249
Page 252
         The following tables show the presence or absence of family, financial, management and ownership
         relationship of members of the Board of Commissioners.

         Family Relationship:
                                                                                                                              Family Relationship with:

                                                                                                                                                                                                                                                   Controlling
                                                     Board of Commissioners                                                                                     Board of Directors
                                                                                                                                                                                                                                                  Shareholders




                                                                                                                                                                                                                    Sylvanus Gani K.
                                                                                                                                                         Niko Kurniawan
                                                                                                                                                         Bonggowarsito
                                                                      Manggi Taruna


                                                                                      Eng Heng Nee
                                     Daisuke Ejima




                                                                                                                                                                                                                                                    Indonesia Tbk
                                                      Krisna Wijaya




                                                                                                                              I Dewa Made
           No.         Name




                                                                                                               Hafid Hadeli




                                                                                                                                                                                                     Sigit Hendra
                                                                                                                                            Swandajani




                                                                                                                                                                                        Denny Riza
                                                                                                                                                                          Harry Latif




                                                                                                                                                                                                                                                      Danamon
                                                                                                                                                                                                                       Mendrofa
                                                                                                                                                                                                      Gunawan




                                                                                                                                                                                                                                       Takanori
                                                                                                     Congcar




                                                                                                                                                                                                                                                       PT Bank
                                                                                                     Congsin




                                                                                                                                                                                                                                        Mizuno
                                                                                                                                              Gunadi
                                                                                                                                  Susila
                                                                                          Philip
                                                                         Habir




                                                                                                                                                                                          Farib
           1.    Daisuke Ejima                            -                -               -           -           -              -             -             -              -              -             -               -               -              -

           2.    Krisna Wijaya           -                                 -               -           -           -              -             -             -              -              -             -               -               -              -

           3.    Manggi Taruna           -                -                                -           -           -              -             -             -              -              -             -               -               -              -
                 Habir

           4.    Eng Heng Nee            -                -                -                            -          -              -             -              -              -             -             -               -               -              -
                 Philip

           5.    Congsin Congcar         -                -                -               -                       -              -             -              -              -             -             -               -               -              -

           6.    Hafid Hadeli            -                -                -               -            -                         -             -              -              -             -             -               -               -              -



         Financial Relationship:
                                                                                                                              Family Relationship with

                                                                                                                                                                                                                                                   Controlling
                                                     Board of Commissioners                                                                                    Board of Directors
                                                                                                                                                                                                                                                  Shareholders




                                                                                                                                                                                                                    Sylvanus Gani K.
                                                                                                                                                         Niko Kurniawan
                                                                                                                                                         Bonggowarsito
                                                                      Manggi Taruna


                                                                                      Eng Heng Nee
                                     Daisuke Ejima




                                                                                                                                                                                                                                                    Indonesia Tbk
                                                      Krisna Wijaya




                                                                                                                              I Dewa Made




          No.         Name
                                                                                                               Hafid Hadeli




                                                                                                                                                                                                     Sigit Hendra
                                                                                                                                            Swandajani




                                                                                                                                                                                        Denny Riza
                                                                                                                                                                          Harry Latif




                                                                                                                                                                                                                                                      Danamon
                                                                                                                                                                                                                       Mendrofa
                                                                                                                                                                                                      Gunawan




                                                                                                                                                                                                                                       Takanori
                                                                                                     Congcar




                                                                                                                                                                                                                                                       PT Bank
                                                                                                     Congsin




                                                                                                                                                                                                                                        Mizuno
                                                                                                                                              Gunadi
                                                                                                                                  Susila
                                                                                          Philip
                                                                         Habir




                                                                                                                                                                                          Farib




           1.    Daisuke Ejima                           -                 -              -            -          -               -            -              -              -             -             -                -               -             √

           2.    Krisna Wijaya          -                                  -              -            -          -               -            -              -              -             -             -                -               -              -

           3.    Manggi Taruna          -                -                                -            -          -               -            -              -              -             -             -                -               -              -
                 Habir

           4.    Eng Heng Nee            -                -                -                           -          -               -            -              -              -             -             -                -               -              -
                 Philip

           5.    Congsin Congcar         -                -                -              -                       -               -             -             -              -              -            -                -               -              -

           6.    Hafid Hadeli            -                -                -              -            -                          -             -             -              -              -            -                -               -             √

         Note:
         Daisuke Ejima and Hafid Hadeli are respectively the President Director and Vice President Director of PT Bank Danamon Indonesia
         Tbk




250 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                         Performance         Opening       Management   Corporate       Management        Corporate   Environmental    Supporting
                                          Highlights                         Report      Profile         Discussion      Governance     and Social        Data
                                                                                                        and Analysis                  Responsibility




The following table sets forth the relationship between management and ownership of the members of the
Company’s Board of Commissioners in other financing companies as of the date of issuance of the 2024
Annual Report:


                              Management and Ownership in Other Financing
                                             Companies
          Description         As Member of             As Member of
                                                                                                                       Detailed Explanation
                               the Board of             the Board of           As Shareholder
                             Commissioners                Directors

    Board of Commissioners     Yes         No          Yes             No        Yes       No

Daisuke Ejima                   -                        -                         -                    All members of the Board of
                                                                                                        Commissioners do not have
Krisna Wijaya                   -                        -                         -                    management and ownership
                                                                                                        relationships in other financing
                                                                                                        companies
Manggi Taruna Habir             -                        -                         -

Eng Heng Nee Philip             -                        -                         -

Congsin Congcar                 -                        -                         -

Hafid Hadeli                    -                        -                         -




Direct and Indirect Share Ownership in the Company, Financing Companies, and Other Companies by the
Board of Commissioners
                                                                                 Share Ownership

           Name                                                                                                           Family at Adira Finance,
                                 Adira                       Other Financing
                                                                                        Other Companies                 Other Financing Companies,
                                Finance                        Companies
                                                                                                                           and Other Companies

Daisuke Ejima                        -                                 -                            -                                     -

Krisna Wijaya                        -                                 -                            -                                     -

Manggi Taruna Habir                  -                                 -                            -                                     -

Eng Heng Nee Philip                  -                                 -                            -                                     -

Congsin Congcar                      -                                 -                            -                                     -

Hafid Hadeli                                                                            PT Bank Danamon
                                                                                           Indonesia Tbk
                                     -                                 -                                                                  -
                                                                                         (534,200 shares ~
                                                                                               0.01%)



Independent Commissioner
As a public company, in accordance with OJK Regulation No. 33/POJK.04/2014 dated 8 December 2014 on the
Board of Commissioners and Board of Directors of Issuers or Public Companies, Adira Finance is required to
have Independent Commissioners with a minimum of 30% of all members of the Board of Commissioners
of the Company. In addition to the above provisions, Independent Commissioners are also governed by OJK
Regulation No. 29/POJK.05/2020 on Good Corporate Governance for Financing Companies, stipulating that a
Financing Company shall have at least 1 (one) Independent Commissioner.

Independent Commissioner of Adira Finance at the time of this Annual Report preparation consists of 2 (two)
persons from a total of 6 (six) members of the Company’s Board of Commissioners or 33.3% of the total members
of the Company’s Board of Commissioners. The term of office of the two Independent Commissioners of Adira
Finance shall be terminated at the Company’s Annual GMS for the 2026 fiscal year. This termination must be
in effect by no later than the end of June 2027.

In addition to fulfilling the requirements as a member of the Board of Commissioners and passing the fit and
proper test conducted by OJK, Independent Commissioners shall also meet the following requirements:
1. Not a person working or having the authority and responsibility to plan, lead, control or supervise the
    Company’s activities within the last 6 months, except for re-appointment as an Independent Commissioner
    in the following period;




                                                                                2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 251
Page 254
         2. Not having any share directly or indirectly to the Company;
         3. Not having any affiliation with the Company, members of the Company’s Board of Commissioners,
            members of the Company’s Board of Directors, or the Company’s main shareholders;
         4. Not having direct or indirect business relationships related to the Company’s business activities.

         Selection Procedure of Members of Independent Commissioner:
         1. The Board of Directors is entitled to propose the names of Independent Commissioners to the Nomination
            and Remuneration Committee of the Company. The proposed candidate must meet the required
            competence and independence requirements as Independent Commissioner.
         2. The Nomination and Remuneration Committee will conduct interviews and examine the requirements
            of proposed candidates. After conducting interviews and research on candidate requirements, the
            Nomination and Remuneration Committee will submit recommendations on candidates who will be
            appointed as Independent Commissioners to the Board of Directors and Board of Commissioners.
         3. The Board of Directors and the Board of Commissioners shall propose the appointment of the Independent
            Commissioner to the Company’s GMS.
         4. Appointment of Independent Commissioner shall be conducted by the GMS.

         Prior to appointment as Independent Commissioner, each Independent Commissioner candidate must sign a
         statement of independence by referring to OJK Regulation No. 33/POJK.04/2014 on the Board of Directors and
         Board of Commissioners of Issuers or Public Companies. This independence statement is annually updated to
         ensure that the independence requirements of each Independent Commissioner are still satisfied.



         The following is the independence status of Independent Commissioner Members as of the publication date
         of the 2024 Annual Report:
          No.               Name of Independent Commissioner                       Date of Most Recent Independence Statement Letter

          1.    Krisna Wijaya                                                                           March 13, 2024

          2.    Manggi Taruna Habir                                                                     March 13, 2024




                                    OJK Independence Criteria                                     Krisna Wijaya          Manggi Taruna Habir

          Not a person working or having the authority and responsibility to plan, lead,
          control or supervise the Company’s activities within the last 6 months, except                 √                         √
          for re-appointment as an Independent Commissioner in the following period.

          Not having any share directly or indirectly to the Company.                                    √                         √

          Not having any affiliation with the Company, members of the Board of
          Commissioners of the Company, members of the Board of Directors of the                         √                         √
          Company, or the main shareholders of the Company.

          Not having direct or indirect business relationship related to the Company’s
                                                                                                         √                         √
          business activities.



         The status of passing the Fit and Proper Test of Members of the Board of Commissioners
         on the issuance date of this 2024 Annual Report is as follows:
                                    Passing Date of Fit
                  Name                                                                         Description
                                     and Proper Test

          Daisuke Ejima           October 10, 2023         The organizer of the fit and proper test is the Financial Services Authority.

          Krisna Wijaya           April 27, 2016           The organizer of the fit and proper test is the Financial Services Authority.

          Manggi Taruna Habir     August 31, 2021          The organizer of the fit and proper test is the Financial Services Authority.

          Eng Heng Nee Philip     February 12, 2015        The organizer of the fit and proper test is the Financial Services Authority.

          Congsin Congcar         December 28, 2020        The organizer of the fit and proper test is the Financial Services Authority.

          Hafid Hadeli            December 19, 2022        The organizer of the fit and proper test is the Financial Services Authority.




252 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                     Performance   Opening     Management    Corporate   Management        Corporate   Environmental    Supporting
                                      Highlights                 Report       Profile     Discussion      Governance     and Social        Data
                                                                                         and Analysis                  Responsibility




Certification of Members of the Board of Commissioners
Pursuant to Article 65 paragraph (3) of OJK Regulation No. 35/POJK.05/2018 on Operation of Business Activities
in Financing Companies, the Board of Commissioners of Financing Companies is required to have a basic level
certification in the field of financing from an agency designated by the association.

The following are the certification data from members of the Board of Commissioners of Adira Finance:
      Name             Position       Certification                  Date                               Issuing Institution

Daisuke Ejima     President         Basic Financing          May 26, 2023            PT Sertifikasi Profesi Pembiayaan Indonesia
                  Commissioner      Certification

Krisna Wijaya     Independent       Basic Financing          November 22, 2016       PT Sertifikasi Profesi Pembiayaan Indonesia
                  Commissioner      Certification

Manggi Taruna     Independent       Basic Financing          May 28, 2021            PT Sertifikasi Profesi Pembiayaan Indonesia
Habir             Commissioner      Certification

Eng Heng Nee      Commissioner      Basic Financing          November 25, 2015       PT Sertifikasi Profesi Pembiayaan Indonesia
Philip                              Certification

Congsin Congcar   Commissioner      Basic Financing          June 25, 2020           PT Sertifikasi Profesi Pembiayaan Indonesia
                                    Certification

Hafid Hadeli      Commissioner      Expert Financing         November 22, 2016       PT Sertifikasi Profesi Pembiayaan Indonesia
                                    Certification


Based on the above explanation, it can be concluded             •    5 (five) members of the Board of Commissioners
that:                                                                of the Company have already had basic financing
• All members of the Board of Commissioners                          certification while 1 (one) member of the Board of
   with a total of 6 (six) members have exceeded                     Commissioners has already had expert financing
   the minimum requirements set forth in the                         certification from the institution appointed by
   Company’s Articles of Association.                                the Indonesia Financial Services Association
• All members of the Board of Commissioners                          (Asosiasi Perusahaan Pembiayaan Indonesia/
   have complied with the requirements of the                        APPI).
   finance company regulations including the
   requirements for passing the fit and proper test.            Decisions of the Board of Commissioners
• Each member of the Board of Commissioners                     in 2024
   has no family relationship or blood relationship             1. The Decision of the Board of Commissioners
   up to the second degree with the members of                     on the Composition of Nomination and
   the Board of Commissioners and/or members of                    Remuneration Committee of PT Adira Dinamika
   the Board of Directors.                                         Multi Finance Tbk dated February 7, 2024.
• The Company’s Independent Commissioners,                      2. Decision of the Board of Commissioners on the
   namely Krisna Wijaya and Manggi Taruna                          Implementation of the Annual General Meeting
   Habir, do not have family or blood relationship                 of Shareholders of PT Adira Dinamika Multi
   up to the second degree with members of the                     Finance Tbk dated March 5, 2024.
   Board of Commissioners and/or members of                     3. The Decision of the Board of Commissioners
   the Board of Directors of the Company, do not                   on the Reappointment of Audit Committee
   have financial and management relationship                      Members of PT Adira Dinamika Multi Finance
   with the shareholders, subsequently fulfilling                  Tbk dated April 2, 2024.
   the requirements to become an independent                    4. The Decision of the Board of Commissioners
   commissioner in the capital market sector (OJK                  on the Reappointment of Risk Monitoring
   Regulation No. 33/POJK.04/2014 on the Board of                  Committee Members of PT Adira Dinamika Multi
   Directors and Board of Commissioners of Issuers                 Finance Tbk dated April 2, 2024.
   or Public Companies.
• Each member of the Board of Commissioners                     Approvals of the Board of Commissioners in 2024
   has no concurrent position either as a member                1. Approval of 2023 Composite Rating for Financial
   of the Board of Commissioners, as a member                      Soundness Level.
   of the Board of Directors, or as a shareholder in            2. Approval of changes on the structure of the
   other financing companies.                                      Company’s Nomination and Remuneration
• The composition of number of Independent                         Committee.
   Commissioners is 33.3%, which has satisfied the              3. Approval of 2023 Business Plan Realization.
   minimum number required in OJK Regulation,                   4. Approval of the 2024 Annual General Meeting
   which is at least 30% of the total members of the               of Shareholders Agenda and Appointment of
   Board of Commissioners.                                         Krisna Wijaya as chairman of the meeting.




                                                                     2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 253
Page 256
         5. Approval of Deloitte’s Appointment as the             3. Explanation on Adira Finance, from vision,
             Public Accountant Firm for 2024 fiscal year and         mission, philosophy, history of establishment,
             Elisabeth Imelda as Public Accountant for 2024          business activities, business performance,
             fiscal year.                                            financial and non-financial conditions, long-
         6. Approval of Revised Annual Business Plan for the         term, medium-term, and short-term strategies,
             2024 fiscal year.                                       corporate strengths, as well as opportunities and
         7. Technology Risk Management Policy and                    challenges encountered by the Company.
             Information Security                                 4. The Company’s Organs Structure, duties and
         8. Approval of 2024 Guideline of Risk Management            responsibilities of each of the Company’s organ,
             Implementation.                                         and control system policy.
         9. Alignment agreement of IT (Information
             Technology) and DCOE (Digital Center of              In 2024 there was no member of the Board of
             Excelence) organizations                             Commissioners.
         10. Approval of Semester I Year 2024 Business Plan
             Realization.                                         Board of Commissioners’ Meeting
         11. Approval of the Annual Business Plan for the         The Board of Commissioners’ meeting shall be held at
             2025 fiscal year.                                    least 1 (one) time in every 2 (two) months and at least
         12. Approval of the Sustainable Finance Action Plan      1 (one) time shall be attended by all members of the
             for the 2025 fiscal year.                            Board of Commissioners, unless deemed necessary
                                                                  by 1 (one) member of the Board of Commissioners,
         Recommendations of the Board of                          or at the written request of 1 (one) person or more
         Commissioners in 2024                                    members of the Board of Directors, or at the request
         1. Provide recommendations and inputs on the             of 1 (one) shareholder or more jointly own 1/10th of
            budget plan and annual plan submitted by the          the total number of issued shares with a valid voting
            Board of Directors.                                   rights. The Board of Commissioners’ meetings are
         2. Provide recommendations and inputs on the             only valid and may make binding decisions if more
            Company’s Strategy.                                   than 1/2 part of the total number of Commissioners
         3. Provide recommendations and inputs on                 are present or represented at the meeting.
            the development of human resources and
            information technology of the Company.                The decision of the Board of Commissioners’
         4. Provide recommendations and inputs to the             meeting must be made based on mutual
            Audit Committee, Risk Management Committee,           consensus. In the event that mutual consensus is
            Nomination & Remuneration Committee, and              not reached, the decision is taken by voting with
            Corporate Governance Committee, to ensure that        affirmative vote of more than 1/2 part of the number
            the performance and role of these Committees          of valid votes cast in the meeting. In the case the
            keep increasing from time to time.                    affirmative votes and the dissenting votes are equal,
                                                                  then the proposal is considered rejected. Each
         Introduction/Orientation Program for New                 member of the Board of Commissioners present
         Members of the Board of Commissioners                    at the meeting has the right of 1 (one) vote and an
         The Company has an introduction/ orientation             additional 1 (one) vote for each other member of
         program policy for the newly appointed members           the Board of Commissioners he or she represents.
         of the Board of Commissioners. This program
         aims to have the new members of the Board of             Any member of the Board of Commissioners
         Commissioners understand in depth about Adira            who personally in any way has a direct or indirect
         Finance. The introduction/ orientation program is        interest in a transaction, contract or contract
         conducted in the form of presentation, delivery of       proposal, where the Company is one of its parties
         written materials, visits to the business network, and   shall state the nature of its interests in a Board of
         direct meetings with the internal parties of Adira       Commissioners meeting and shall not be eligible
         Finance that will be in contact during their duties      to participate in voting on matters relating to
         as members of the Board of Commissioners. The            such transactions or contracts, unless the Board
         introduction/orientation program is implemented          of Commissioners meeting determines otherwise.
         by the Corporate Secretary.

         In general, the introduction/orientation materials
         include:
         1. General Knowledge of Financing Companies.
         2. Good Corporate Governance Principles.




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                                               Highlights                   Report       Profile     Discussion    Governance     and Social        Data
                                                                                                    and Analysis                Responsibility




The Board of Commissioners may also make valid and binding decisions without convening a Board of
Commissioners meeting, subject to the provisions that all members of the Board of Commissioners have
given consent to the proposals submitted in writing and signed the agreement. Decisions taken in such
a manner have the same powers as decisions taken legitimately at Board of Commissioners meetings.

During 2024, the Board of Commissioners has held Board of Commissioners meetings 6 (six) times, with the
Commissioners attendance rate reaching 100%. This level of attendance shows high commitment from all
members of the Board of Company Commissioners and has met the minimum requirements for attendance
at the meeting as set out in OJK Regulation Number 30/POJK.05/2014 About Good Corporate Governance
for Financing Companies, of which the minimum number of attendance at meetings is 75% a year.

The attendance list for the 2024 Board of Commissioners meeting is as follows::
                                                                                                Date
                  Name
                                                    Feb 7         Mar 26               Jun 5           Aug 7            Sep 26               Dec 3

Daisuke Ejima                                         √               √                 √                 √                 √                    √

Krisna Wijaya                                         √               √                 √                 √                 √                    √

Manggi Taruna Habir                                   √               √                 √                 √                 √                    √

Eng Heng Nee Philip                                   √               √                 √                 √                 √                    √

Congsin Congcar                                       √               √                 √                 √                 √                    √

Hafid Hadeli                                          √               √                 √                 √                 √                    √



A brief report of the 2024 Board of Commissioners meeting is as follows:
 No.              Date                                                            Meeting Agenda

  1.   February 7, 2024           ·       Report from Audit Committee
                                  ·       Report from Risk Monitoring Committee
                                  ·       Changes in the Composition of Nomination and Remuneration Committee

 2.    March 26, 2024             ·       Report from Audit Committee
                                  ·       Update on Mandala Finance

 3.    June 5, 2024               ·       Report from Audit Committee
                                  ·       Report from Risk Monitoring Committee

 5.    August 7, 2024             ·       Report from Audit Committee
                                  ·       Report from Risk Monitoring Committee
                                  ·       Report from Corporate Governance Committee

 6.    September 26, 2024         ·       Report from Audit Committee
                                  ·       Report from Joint Meeting of Audit Committee and Risk Monitoring Committee
                                  ·       Update on HCI

  7.   December 3, 2024           ·       Report from Audit Committee
                                  ·       Report from Risk Monitoring Committee


The attendance of the Board of Commissioners at the Board of Commissioners meeting during 2024 is as
follows:
         Name               Number of Meetings                Attendance                    % of Attendance               Reason for Absence

Daisuke Ejima                         6                               6                             100                                 -

Krisna Wijaya                         6                               6                             100                                 -

Manggi Taruna Habir                   6                               6                             100                                 -

Eng Heng Nee Philip                   6                               6                             100                                 -

Congsin Congcar                       6                               6                             100                                 -

Hafid Hadeli                          6                               6                             100                                 -




                                                                               2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 255
Page 258
         Joint Meeting of the Board of Commissioners and the Board of Directors
         The Board of Commissioners and the Board of Directors in accordance with their respective duties and
         responsibilities have the same obligation, namely maintaining the sustainability of the Company’s business.
         The successful implementation of these obligations can be seen from:
         1. The maintenance of the Company’s performance is reflected in the financial statements audited by the
            Public Accountant Office and made public.
         2. The control system is running well and the Company’s risk management can also be managed well.
         3. The principles of Good Corporate Governance have been implemented by all units of the Company in a
            good and consistent manner.
         4. The Company’s business performance can also be enjoyed by shareholders in the form of dividend
            distribution by the Company.
         5. The interests of all stakeholders can be maintained in a balanced and reasonable manner.

         To ensure the sustainability of the Company’s business, the Board of Commissioners and the Board of Directors
         regularly hold joint meetings/joint meetings to discuss the Company’s performance and discuss issues that
         arise or are expected to arise in order to find the best solution together.

         Throughout 2024, the Board of Commissioners and the Board of Directors has held 6 (six) joint
         meetings, with the attendance rate of Board of Commissioners and Directors reaching 100%. This high
         attendance rate shows high commitment from all Board of Commissioners and Company Directors.

         The list of attendance at the joint meeting of the Board of Commissioners and Directors throughout 2024 is
         as follows:
                                                                                                                                       Date
                                          Name
                                                                                          Feb 7            Mar 26            Jun 5             Aug 7            Sep 26             Dec 3

          Daisuke Ejima                                                                      √                √                 √                 √                 √                 √

          Krisna Wijaya                                                                      √                √                 √                 √                 √                 √

          Manggi Taruna Habir                                                                √                √                 √                 √                 √                 √

          Eng Heng Nee Philip                                                                √                √                 √                 √                 √                 √

          Congsin Congcar                                                                    √                √                 √                 √                 √                 √

          Hafid Hadeli                                                                       √                √                 √                 √                 √                 √

          I Dewa Made Susila                                                                √                 √                 √                 √                 √                 √

          Swandajani Gunadi                                                                 √                 √                 √                 √                 √                 √

          Niko Kurniawan Bonggowarsito                                                      √                 √                 √                 √                 √                 √

          Harry Latif                                                                       √                 √                 √                 √                 √                 √

          Jin Yoshida*)                                                                     √                 √                 √                 √                 √                 √

          Denny Riza Farib                                                                  √                 √                 √                 √                 √                 √

          Sigit Hendra Gunawan**)                                                                                                                 √                 √                 √

          Sylvanus Gani K. Mendrofa**)                                                                                                            √                 √                 √

          Takanori Mizuno**)                                                                                                                      √                 √                 √
          Note:
          *) Resigned from his position as Director of the Company at the Annual General Meeting of Shareholders on March 27, 2024.
          **) Appointed as Director of the Company at the Annual General Meeting of Shareholders on March 27, 2024 and effective on July 3, 2024 after passing the fit and proper test from
          the Financial Services Authority




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                                                              Performance       Opening       Management       Corporate     Management        Corporate    Environmental     Supporting
                                                               Highlights                       Report          Profile       Discussion      Governance      and Social         Data
                                                                                                                             and Analysis                   Responsibility




The attendance of members of the Board of Commissioners and Directors at the Joint Meeting during 2024
is as follows:
                                                                              Number of                                                                           Reason for
                               Name                                                                      Attendance               % of Attendance
                                                                              Meetings                                                                             Absence

 Daisuke Ejima                                                                       6                           6                          100                          -

 Krisna Wijaya                                                                       6                           6                          100                          -

 Manggi Taruna Habir                                                                 6                           6                          100                          -

 Eng Heng Nee Philip                                                                 6                           6                          100                          -

 Congsin Congcar                                                                     6                           6                          100                          -

 Hafid Hadeli                                                                        6                           5                          100                          -

 I Dewa Made Susila                                                                  6                           6                          100                          -

 Swandajani Gunadi                                                                   6                           6                          100                          -

 Niko Kurniawan Bonggowarsito                                                        6                           6                          100                          -

 Harry Latif                                                                         6                           6                          100                          -

 Jin Yoshida*)                                                                       2                           2                          100                          -

 Denny Riza Farib                                                                    6                           6                          100                          -

 Sigit Hendra Gunawan**)                                                             3                           3                          100                          -

 Sylvanus Gani K. Mendrofa**)                                                        3                           3                          100                          -

 Takanori Mizuno**)                                                                  3                           3                          100                          -
Note:
*) Resigned from his position as Director of the Company at the Annual General Meeting of Shareholders on March 27, 2024.
**) Appointed as Director of the Company at the Annual General Meeting of Shareholders on March 27, 2024 and effective on July 3, 2024 after passing the fit and proper test from the
Financial Services Authority.



The attendance of members of the Board of Commissioners and Directors at the Joint Meeting during 2024
is as follows:
  No.                   Date                                                                           Meeting Agenda

   1.     February 7, 2024                       ·   FY23 Business & Financial Results
                                                 ·   1Q24 Plan & Key Initiatives
                                                 ·   Other Update on Business/Operation

   2.     March 26, 2024                         ·   1Q24 Market Update and Challenges
                                                 ·   What We Undertake Tactical Initiatives
                                                 ·   Business Results in 2M24

   3.     June 5, 2024                           ·   External & Internal Challenges in 1H24
                                                 ·   Business Results in 4M24
                                                 ·   Other Update on Business & Operation

   4.     August 7, 2024                         ·   1H24 Business Results
                                                 ·   BPR Collection
                                                 ·   Human Capital

   5.     September 26, 2024                     ·   8M24 Business Results
                                                 ·   Assets Quality & CoC Outlook
                                                 ·   Update on Heavy Equipment/Fleet
                                                 ·   Update on Digital Business

   6.     December 3, 2024                       ·   10M24 Business & Financial Results
                                                 ·   Business Plan 2025-2027 including Sustainability Finance Plan




                                                                                                     2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 257
Page 260
         BOARD OF DIRECTORS                                          sign the annual report, the reason must be given
                                                                     in writing;
         The Board of Directors is the internal organ of the     8. Submitting the Company's financial statements
         Company that is authorized and fully responsible for        to a public accountant appointed by the GMS
         the management of the company for the interests             for inspection. The report or audit results of the
         of the company, according to the company's intent           public accountant are submitted in writing to
         and purpose as well as representing the company,            the Annual GMS through the Board of Directors;
         either inside or outside the court in accordance with   9. Opening branch office and/or representative
         the provisions of the articles of associations.             office at the domicile of the Company and in
                                                                     other places, within and/or outside the territory
         Duties and Responsibilities of the Board of                 of the Republic of Indonesia;
         Directors                                               10. Holding and maintaining the Register of
         Main duties of the Board of Directors:                      Shareholders and the Special Register of
         1. In accordance with the provisions of Article             the Company's domicile, or appointing and
            92 Paragraph 1 of Law Number 40 of 2007                  authorizing the Securities Administration
            concerning Limited Companies, the Board                  Bureau for the share’s registration in the Register
            of Directors is responsible to carry out the             of Shareholders and the Special Register;
            Company's management for the interest of the         11. Holding GMS according to the provisions of the
            Company and according to the purpose and                 articles of association as well as the applicable
            objectives of the Company.                               laws and regulations;
         2. In accordance with the provisions of Article         12. Carrying out every GMS resolution.
            12 Paragraph 1 of OJK Regulation Number 33/
            POJK.04/2014 concerning Directors and Board of       Authorities of the Board of Directors
            Commissioners of Issuers or Public Companies,        The Board of Directors has the following authorities:
            The Board of Directors is responsible for the        1. The Board of Directors represents the Company
            management of issuers or public corporations            inside and outside the court on all matters and in
            for the benefit of issuers or public corporations       all events;
            in accordance with the intent and purpose of         2. Binding the Company with other parties and
            the issuer or public corporation specified in the       other parties with the Company;
            articles of association.                             3. Carrying out all actions, both regarding
                                                                    management and ownership, but with the
         In performing its main duties, the Board of Directors      following restrictions and conditions:
         shall have the following duties:                           a. making leasing, factoring, or consumer
         1. Compiling and evaluating the vision, mission,               financing transactions with other parties, or
             and values of the Company to be submitted to               providing loan facilities or financing facilities
             the Board of Commissioners for approval;                   that resemble or result in lending money to
         2. Developing long-term, medium-term, and short-               other parties, which exceeds the amount
             term strategies to be approved by the Board of             determined from time to time by the Board
             Commissioners;                                             of Commissioners; or
         3. Submitting a work plan that also includes the           b. binding the Company as guarantor or debt
             Company's annual budget to the Board of                    guarantor (borgtocht), or in other ways being
             Commissioners for approval by the Board of                 responsible for the payment obligations of
             Commissioners, prior to the Company's financial            other parties; or
             year begins;                                           c. establishing a new company, making or
         4. Managing and maintaining the Company's                      increasing equity participation (unless for
             assets to provide the maximum possible benefits            additional capital participation in connection
             for the Company;                                           with the issuance of share dividends or bonus
         5. Implementing the principles of Good Corporate               shares or in connection with efforts to save
             Governance;                                                credit), or reducing equity participation in
         6. Implementing an effective internal control                  other companies, without prejudice to the
             system to ensure the preservation of the                   approval of the competent authority; or
             Company's assets and resources;                        d. borrowing money from other parties or
         7. Preparing an annual report based on the                     receiving credit facilities or other banking
             statutory provisions signed by the entire                  facilities that cause the Company to be
             members of the Board of Directors and Board of             indebted to the other parties in excess of the
             Commissioners to be submitted to the Annual                amount determined from time to time by the
             GMS as the accountability for the shareholders.            Board of Commissioners; or
             In the event that a member of the Board of
             Directors or Board of Commissioners does not



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                                                                                       and Analysis                Responsibility




   e. writing off or removing the Company's                    iv. Appointment, Resignation, and Dismissal;
      receivables from the books in excess of the              v. Term of Office;
      amount determined from time to time by the               vi. Independence;
      Board of Commissioners; or                               vii. Duties and Responsibilities;
      f. transferring or releasing the Company right           viii. Authorities;
      to collect the Company's receivables that                ix. Concurrent Positions of Members of the Board of
      have been written off, exceeding the amount                    Directors;
      determined from time to time by the Board                x. Orientation for New Members of the Board of
      of Commissioners; or                                           Directors;
   g. selling or transferring or releasing rights,             xi. Transparency;
      or pledging/guaranteeing the Company's                   xii. Work Ethics;
      assets, either in one transaction or in several          xiii. Meetings;
      transactions that are independent or related             xiv. Reporting and Accountability;
      to one another, in an amount exceeding the               xv. Training;
      amount determined from time to time by the
      Board of Commissioners.                                  The Charter of the Board of Direstors has also been
                                                               uploaded to the Company’s official website at www.
   The Board of Directors is required to obtain prior          adira.co.id.
   written approval or related documents signed by
   the Board of Commissioners; the approval can                Appointment, Dismissal, and Resignation
   be given to take one action or more than one                of Members of the Board of Directors
   action and can be reviewed from time to time,
   everything without prejudice to the laws and                Appointment of the Member of the Board of
   regulations;                                                Directors:
4. Transferring the Company's assets or providing              Regarding the appointment of members of the
   collateral for the Company's debt assets, which             Board of Directors, among others, is contained in
   constitute more than 50% (fifty percent) of the             the provisions of Article 94 of Law No. 40 of 2007
   Company's net assets listed in the Company's                concerning Limited Liability Companies, Article 3
   most recent financial statements audited by a               Paragraph 1 of OJK Regulation No. 33/ POJK.04/2014
   public accountant in 1 (one) transaction or more            concerning Board of Directors and Board of
   related to one another or not related to one                Commissioners of Issuers or Public Companies
   another, must obtain approval from the General              and the Articles of Association of Adira Finance
   Meeting of Shareholders.                                    stipulates that the appointment and dismissal of
                                                               members of the Board of Directors is carried out
Board Charter of the Board of Directors                        through the GMS.
In performing its duties and responsibilities, the
Board of Directors of Adira Finance is guided by:              Dismissal of the Member of the Board of
a. Law No. 40 of 2007 on Limited Liability                     Directors:
   Companies;                                                  Regarding the temporary dismissal of the Board of
b. OJK Regulation No. 33/POJK.04/2014 on the                   Directors members, it is regulated in the provisions
   Board of Directors and Board of Commissioners               of Article 105 Paragraph 9 of Law No. 40 of 2007
   of Issuers or Public Companies;                             concerning Limited Liability Companies, Article 10
c. OJK Regulation No. 30/POJK.05/2014 on Good                  of OJK Regulation No. 33/POJK.04/2014 concerning
   Corporate Governance for Financing Companies                Board of Directors and Board of Commissioners of
   as amended by OJK Regulation No. 29/                        Issuers or Public Companies, and Adira's Articles of
   POJK.05/2020;                                               Association Finance in general stipulate that the
d. Articles of Association of the Company;                     Board of Directors members can be dismissed at
e. Charter of the Board of Directors dated May 3,              any time based on GMS resolution by stating the
   2021.                                                       reasons or at the end of their term of office and not
                                                               reappointed by the GMS.
Charter of the Board of Directors of Adira Finance
regulates, among others:                                       Temporary Dismissal of the Member of the Board
i. Legal Basis;                                                of Directors:
ii. Organization;                                              Regarding temporary dismissal of the Board of
iii. Requirements of Members of the Board of                   Directors members, it is stipulated in the provisions
     Directors;                                                of Article 106 Paragraph 9 of Law No. 40 of 2007
                                                               concerning Limited Liability Companies, Article 10
                                                               of OJK Regulation No. 33/POJK.04/2014 concerning
                                                               Directors and Board of Commissioners of Issuers or
                                                               Public Companies, and Adira's Articles of Association


                                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 259
Page 262
         Finance that in general regulate the following:           legal acts, except within 5 (five) years before their
         1. The members of the Board of Directors may              appointment have:
            be temporarily dismissed by the Board of               a. declared bankrupt;
            Commissioners by stating the reasons;                  b. being a member of the Board of Directors or
         2. Temporary dismissal must be notified in writing           Board of Commissioners who is found guilty of
            to the concerned Board of Directors member.               causing a company to be declared bankrupt; or
         3. The Board of Directors Members who are                 c. punished for committing criminal acts that are
            temporarily dismissed are not authorized to               detrimental to the state's finances and/or related
            carry out their duties;                                   to the financial sector.
         4. Within a period of 30 days (according to Law
            No. 40 of 2007 concerning Limited Liability            Article 11 of OJK Regulation Number 30/POJK.05/2014
            Companies) or 90 days (according to OJK                concerning Good Corporate Governance for Finance
            Regulation No. 33/POJK.04/2014 concerning              Companies regulates the criteria for members of the
            Board of Directors and Board of Commissioners          Board of Directors of Finance Companies as follows:
            of Issuers or Public Companies) after the date of      a. Able to act in good faith, honestly and
            temporary dismissal, it is required to hold GMS           professionally;
            to revoke or strengthen the temporary dismissal        b. Able to act in the interests of the Company and/
            decision;                                                 or stakeholders;
         5. In the GMS, the concerned Board of Directors           c. Prioritize the interests of the Company and/or
            member is given the opportunity to defend                 other stakeholders over personal interests;
            himself;                                               d. Able to make decisions based on independent
         6. In the event that the GMS upholds the temporary           and objective judgment for the benefit of the
            dismissal decision, the concerned Board of                Company and debtors, creditors and/or other
            Directors member is permanently dismissed;                stakeholders; and
         7. With the end of the time period for holding GMS        e. Able to avoid abuse of authority to obtain
            or the GMS being unable to make resolutions,              improper personal benefits or cause losses to
            the temporary dismissal is cancelled.                     the Company.

         Resignation of the Member of the Board of                 Members of the Company's Board of Directors are
         Directors:                                                required to meet all requirements for fit and proper,
         The resignation of the Board of Directors Members         in accordance with OJK Regulation Number 27/
         is stipulated in the provisions of Article 107 letter b   POJK.03/2016 dated July 22, 2016 concerning Fit
         of Law No. 40 of 2007 concerning Limited Liability        and Proper Assessment for Main Parties of Financial
         Companies, Article 8 of OJK Regulation No. 33/            Services Institutions, OJK Regulation Number 4/
         POJK.04/2014 concerning the Board of Directors            POJK.05/2013 dated December 23, 2013 concerning
         and Board of Commissioners of Issuers or Public           Assessment of Fit and Proper for Main Parties in
         Companies, and Adira Finance's Articles of                Insurance Companies, Pension Funds, Finance
         Association, which in general regulate the following:     Companies and Finance Companies, OJK Circular
         1. The Board of Directors Members may resign              Letter Number 31/SEOJK.05/2016 dated August
             from their position before their term ends;           30, 2016 concerning Assessment of Fit and Proper
         2. In the event that a member of the Board of             for Main Parties of Non-Bank Financial Services
             Directors resigns, the concerned Board of             Institutions and Article 10 of OJK Regulation Number
             Directors member is required to submit a              30/POJK.05/2014 concerning Good Corporate
             resignation request to the Company;                   Governance for Finance Companies.
         3. The Company is required to hold GMS to decide
             on the resignation request for members of the         The requirements of fit and proper that must be met
             Board of Directors no later than 90 (ninety) days     by a member of the Board of Directors of a Finance
             after receipt of the resignation request.             Company are as follows:
                                                                   1. Integrity Factors which include:
         Requirements of the Board of Directors                       a. capable of performing legal acts;
         The requirements as a member of the Board of                 b. have good morals and morals, at least shown
         Directors of Adira Finance are regulated in the                 by complying with applicable regulations,
         Constitution, OJK Regulations and the Company's                 including never being convicted for being
         Articles of Association.                                        proven to have committed a criminal act
                                                                         within a certain period of time before being
         Article 93 Paragraph 1 of the Limited Liability                 nominated, including:
         Company Law states that those who can be                        (1) criminal offenses in the financial
         appointed as members of the Board of Directors                      services sector whose crimes have been
         are individuals who are capable of performing                       completed within the last 20 years before
                                                                             being nominated;


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                                       Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                       and Analysis                Responsibility




      (2) criminal offenses, namely criminal acts              Article 4 of OJK Regulation Number 33/POJK.04/2014
          listed in the Criminal Code (KUHP) and/              concerning the Board of Directors and Board of
          or similar ones abroad with the threat of            Commissioners of Issuers or Public Companies
          imprisonment for 1 year or more whose                regulates the requirements for members of the
          sentence has been completed within the               Board of Directors as follows:
          last 10 years before being nominated; and/           a. Have good morals, morals and integrity;
          or                                                   b. Capable of performing legal acts;
      (3) other criminal acts with the threat of               c. In the 5 (five) years prior to the appointment and
          imprisonment for 1 (one) year or more,                  during the term of office:
          including corruption, money laundering,                 i. Never declared bankrupt;
          narcotics/psychotropics,         smuggling,             ii. Never been a member of the Board of
          customs, excise, human trafficking,                          Directors and/or a member of the Board
          illicit arms trafficking, terrorism, money                   of Commissioners who was found guilty of
          counterfeiting, in the field of taxation,                    causing a company to be declared bankrupt;
          in the field of forestry, in the field of               iii. Never been convicted of committing a
          environment, and in the field of marine                      criminal act that is detrimental to the state
          and fisheries, whose crimes have been                        finances and/or related to the financial sector;
          completed within the last 20 (twenty)                   iv. Never been a member of the Board of
          years before being nominated;                                Directors and/or a member of the Board of
   c. have a commitment to comply with laws and                        Commissioners who:
      regulations and support OJK policies;                            1. Never held an annual GMS;
   d. have a commitment to the development                             2. Accountability as a member of the
      of healthy Non-Bank Financial Services                              Board of Directors and/or a member of
      Institutions;                                                       the Board of Commissioners has never
   e. are not included as parties that are prohibited                     been accepted by the GMS or has not
      from becoming candidates for the Main                               given accountability as a member of the
      Party.                                                              Board of Directors and/or the Board of
2. Financial Reputation Factors which include:                            Commissioners to the GMS; and
   a. Do not have bad credit and/or bad financing;                     3. It has caused companies that have
      and                                                                 obtained       permits,     approvals     or
   b. Never declared bankrupt and/or never a                              registrations from the OJK not to fulfill
      shareholder, controller of an insurance                             the obligation to submit annual reports
      company that is not a shareholder, member                           and/or financial statements to the OJK.
      of the board of directors, acting manager, or            d. Have a commitment to comply with laws and
      member of the board of commissioners who                    regulations; and
      is found guilty of causing a company to be               e. Have knowledge and/or expertise in the field
      declared bankrupt in the last 5 (five) years                needed by the Issuer or Public Company.
      before being nominated.
3. Competency Factors which include:                           Based on the data owned by the Company, as of the
   a. Knowledge and strategic management skills                date of issuance of this Annual Report, all members
      undertaken to ensure that members of the                 of the Board of Directors of Adira Finance have and
      board of commissioners:                                  still meet the requirements or criteria specified
      (1) have adequate knowledge and relevant to              in the UUPT, OJK Regulations, Indonesia Stock
          their position;                                      Exchange Regulations and the Company's Articles
      (2) have an understanding of laws and                    of Association.
          regulations;
      (3) have the ability to carry out strategic              Reporting Obligation of the Board of
          management in the context of healthy                 Directors
          business development                                 Members of the Board of Directors shall report
   b. Experience in the field of Non-Bank Financial            to the Company periodically or when there was a
      Services Institutions and/or other fields                change in:
      relevant to their position; and                          • Their shareholdings and their family of 5%
   c. Expertise in the field of Non-Bank Financial                or more, either in Adira Finance or in other
      Services Institutions and/or other fields                   companies domiciled in Indonesia or overseas.
      relevant to their position.




                                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 261
Page 264
          •   Concurrent positions, either in Adira Finance or       members of the Board of Directors of Finance
              in other companies or institutions.                    Companies are prohibited from holding concurrent
                                                                     positions except as members of the Board of
         Structure of the Board of Directors                         Commissioners at most 3 (three) other finance
         Pursuant to the Company’s Articles of Association,          companies. It does not include concurrent positions
         the structure of the Company’s Board of Directors           if a member of the Board of Directors is responsible
         shall consist of at least 3 (three) members of the          for supervising the participation in a subsidiary that
         Board of Directors with the following composition:          has a business in the field of financing, carrying
         • 1 (one) President Director;                               out functional duties as a member of the Board
         • 2 (two) Directors or more, provided that from             of Commissioners in a subsidiary controlled by
            among the Board of Directors members, 1 (one)            the Company, as long as the position does not
            person may be appointed as Vice President                result in the person concerned neglecting the
            Director.                                                implementation of duties and authorities as a
                                                                     member of the Company's Board of Directors.
         Composition of the Board of Directors
         The Company's current Board of Directors is                 In accordance with the provisions of Article 6 of OJK
         established based on the resolution of the Annual           Regulation Number 33/POJK.04/2014 concerning
         GMS on March 27, 2024, consisting of 8 (eight)              the Board of Directors and Board of Commissioners
         members with the following composition of the               of Issuers or Public Companies, the provisions for
         Board of Directors:                                         the concurrent positions of members of the Board
         · 1 (one) President Director, and 7 (seven) Directors.      of Directors are regulated as follows:
         · All members of the Board of Directors reside in           1. Members of the board of directors may
            Indonesia.                                                   concurrently hold positions as:
         · Most members of the Board have more than five                 a. Board of directors members at most 1 (one)
            years of experience in finance or banking.                      issuer or other public company;
         · There are 1 (one) female member of the Board, so              b. Members of the board of commissioners
            gender representation is represented.                           at most 3 (three) issuers or other public
                                                                            companies; and/or
         Concurrent Positions of Members of the                          c. The maximum number of committee
         Board of Directors                                                 members is 5 (five) committees in issuers
         Regarding the concurrent positions of members                      or public companies where the person
         of the Board of Directors of Adira Finance, among                  concerned also serves as a member of the
         others, it is regulated in OJK Regulation Number                   board of directors or a member of the board
         30/POJK.05/2014 concerning Good Corporate                          of commissioners.
         Governance for Finance Companies and OJK                    2. Dual positions can only be carried out as long
         Regulation Number 33/POJK.04/2014 concerning                    as they do not conflict with other laws and
         the Board of Directors and Board of Commissioners               regulations.
         of Issuers or Public Companies.                             3. In the event that there are other laws and
                                                                         regulations that regulate provisions regarding
         In accordance with the provisions of Article 9 of OJK           concurrent positions that are different from
         Regulation No. 30/POJK.05/2014 concerning Good                  the provisions of this OJK Regulation, stricter
         Corporate Governance for Finance Companies,                     provisions apply.



         The composition of members of the Company’s Board of Directors who are still in office at the time of issuance
         of this 2024 Annual Report is:
                                                                                                          Other Position Outside
               Name          Domicile       Position     Member Since           Ending Year
                                                                                                              the Company

          I Dewa Made        Jakarta    President         July 1, 2022    Closing of the Annual GMS   Commissioner of PT Home
          Susila                        Director                          of the 2026 Fiscal year     Credit Indonesia

          Swandajani         Jakarta    Director          May 17, 2013    Closing of the Annual GMS   -
          Gunadi                                                          of the 2026 Fiscal year

          Niko Kurniawan     Jakarta    Director          June 5, 2018    Closing of the Annual GMS   President Commissioner of
          Bonggowarsito                                                   of the 2026 Fiscal year     PT Mandala Multiifinance
                                                                                                      Tbk

          Harry Latif        Jakarta    Director        August 25, 2020   Closing of the Annual GMS   -
                                                                          of the 2026 Fiscal year

          Denny Riza          Bekasi    Director          October 10,     Closing of the Annual GMS   -
          Farib                                              2023         of the 2026 Fiscal year




262 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 265
                                       Performance    Opening   Management     Corporate   Management      Corporate   Environmental    Supporting
                                        Highlights                Report        Profile     Discussion    Governance     and Social        Data
                                                                                           and Analysis                Responsibility




                                                                                                               Other Position Outside
      Name          Domicile       Position          Member Since               Ending Year
                                                                                                                   the Company

 Sigit Hendra      Tangerang   Director               July 3, 2024       Closing of the Annual GMS         -
 Gunawan                                                                 of the 2026 Fiscal year

 Sylvanus           Jakarta    Director               July 3, 2024       Closing of the Annual GMS         -
 Gani Kukuh                                                              of the 2026 Fiscal year
 Mendrofa

 Takanori           Jakarta    Director               July 3, 2024       Closing of the Annual GMS         Commissioner of PT
 Mizuno                                                                  of the 2026 Fiscal year           Mandala Multiifinance Tbk


Information on the work experience and education history of each member of the Board of Directors can be
seen in the Corporate Data Section – Profile of Board of Directors.



Scope of Work and Responsibilities of Each                           •       Evaluation and development of resource
Members of the Board of Directors                                            management strategies in accordance with
1.   I Dewa Made Susila – President Director                                 organizational development and business
     • Develop a strategic plan to achieve the                               needs.
        Company’s vision, mission and objectives to                  •       Responsible for organizational and human
        increase the Company’s revenue, profitability                        resource development in the Directorate of
        and growth.                                                          Human Resources & Corporate Real Estate
     • Evaluate and monitor the Company’s                                    Management.
        performance periodically to ensure the                       •       Responsible for the formulation of the
        progress and achievement of the Company’s                            Company’ s policies and strategies related
        targets.                                                             to marketing, brand & communication and
     • Evaluate and monitor the Company’s                                    Business Analytics.
        operations to ensure the efficiency and                      •       Oversee the Company’ s operations related
        effectiveness of quality, services, products,                        to marketing strategy, brand management &
        and resource management.                                             communication and business analytics.
     • Approve       the    Company’s      important                 •       Develop customer-focused products and
        operational policies in accordance with                              marketing programs in accordance with
        applicable regulations.                                              market potential and business needs.
     • ensuring compliance with regulatory policies                  •       Monitor and evaluate the effectiveness of the
        to achieve Good Corporate Governance.                                implementation of product development and
                                                                             marketing programs for the short, medium
2. Swandajani Gunadi – Director of Human Capital                             and long term.
   and Marketing                                                     •       Responsible for setting and managing
   • Responsible for the formulation of the                                  budgets related to marketing strategy, brand
      Company’ s policies and strategies related                             management & communication.
      to human resource management, business                         •       Responsible for organizational development
      network and corporate culture.                                         and HR in the Marketing Directorate.
   • Supervise the Company’s operations related
      to the management of human resources and                   3. Niko Kurniawan Bonggowarsito – Director of
      business networks to ensure the achievement                   Sales, Service and Distribution
      of efficiency and effectiveness in accordance                 • Lead and direct the formulation of sales,
      with the Company’s objectives.                                   service and distribution policies and
   • Responsible for the development of the                            strategies to increase sales growth through
      Company’ s organization and its completeness                     business networks to achieve the Company’s
      in accordance with business needs.                               targets and objectives.
   • Monitor compliance and implementation                          • Responsible for the implementation         of
      of inherent supervision related to human                         policies and improvements related to the
      resources and the company’s business                             sale, service and distribution of automotive
      network in accordance with regulatory                            and non-automotive financing.
      policies .                                                    • Evaluate policies and strategies and provide
                                                                       improvement solutions so that sales, service
                                                                       and distribution targets can run well and
                                                                       achieve the targets that have been set.




                                                                     2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 263
Page 266
             •   Ensure that the Directorate of Sales, Service &      •   Ensure that all work units in the Directorate
                 Distribution operates in accordance with the             of Billing and related Laws carry out the
                 regulations and policies of the Company or               work process in accordance with company
                 Regulators.                                              regulations.
             •   Responsible for organizational development           •   Responsible         for  the   organizational
                 and human resources in the Directorate of                development and human resources of the
                 Sales, Service & Distribution.                           Directorate of Billing and Legal.

         4. Harry Latif – Director of Business an Portfolio        6. Sigit Hendra Gunawan – Director of Risk
            • Lead and direct the formulation of Portfolio            Management
               policies and strategies to increase growth             • Lead and direct the formulation of policies
               through increased collaboration          with             and strategies related to risk management
               multi-channel, business ecosystem and                     to minimize business risks to achieve the
               increase capacity to achieve targets and the              Company’s targets and objectives.
               Company’s objectives.                                  • Responsible      for the implementation of
            • Responsible for the implementation of                      policies and improvements to improve the
               policies and improvements to increase                     Company’s risk management governance
               the market share of automotive and non-                   in accordance with the Company’s and
               automotive financing (Market Leader).                     Regulator’s policies.
            • Evaluate the implementation of policies                 • Evaluate policies and strategies and provide
               and strategies and provide improvement                    improvement solutions         both in terms
               solutions needed to improve the business.                 of policies and processes related to risk
            • Ensure that the Directorate of Sales Portfolio             management.
               operates in accordance with the company’ s             • Ensure that all work units in the Directorate of
               and regulator’s regulations and policies .                Risk Management carry out work processes in
            • Responsible for organizational development                 accordance with the Company’s Regulations.
               and human resources in the Sales Portfolio             • Responsible for organizational and human
               Directorate .                                             resource development in the Directorate of
                                                                         Risk Management.
         5. Denny Riza Farib – Director of Collection and
            Legal                                                  7. Sylvanus Gani Kukuh Mendrofa – Finance
            • Lead and direct the formulation of policies             Director
               and strategies related to Collection, Loan             • Lead and direct policies and strategies in the
               Recovery and Loan Asset Recovery by                       financial sector.
               prioritizing the principle of prudence in              • Lead and direct the preparation of business
               the acquisition process and improving the                 strategies, short-term, medium-term and
               quality of asset management financing.                    long-term financial goals and targets to be in
            • Lead and direct the formulation of policies                line with the Company’s policies.
               and strategies related to legal functions in           • Lead and direct the Company’s bookkeeping
               accordance with legal feasibility.                        and financial reporting activities to have a
            • Responsible for the implementation of                      financial system with appropriate supervision,
               policies and improvements to improve the                  policies and procedures to be able to produce
               results of the implementation of processes                complete, consistent, reliable and timely
               and supporting tools under the coordination               financial information.
               of the      Directorate in accordance with             • Lead and direct activities to explore the most
               company policies and regulators.                          profitable sources of funding to support the
                                                                         Company’s business.




264 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 267
                                                                          Performance               Opening              Management                 Corporate                    Management              Corporate                  Environmental        Supporting
                                                                           Highlights                                      Report                    Profile                      Discussion            Governance                    and Social            Data
                                                                                                                                                                                 and Analysis                                       Responsibility




       •   Lead and direct all activities related   to                                                                               •       Supporting ADMF’s business transformation
           Corporate Secretary & Investor Relations in                                                                                       and optimizing MUFG Global’s resources.
           accordance with the policy of the Regulator                                                                               •       Provide periodic updates to the Company’s
           for the financing industry.                                                                                                       management related to the latest policies or
       •   Responsible       for    the organizational                                                                                       regulations of MUFG Global that have a direct
           development and human resources of the                                                                                            or indirect impact on the Company.
           Directorate of Finance team.                                                                                              •       Develop the organization and human
                                                                                                                                             resources in the Directorate of Strategy
8. Takanori Mizuno – Director of Business Strategy                                                                                           and Business Alliances, in order to be able
   and Alliances                                                                                                                             to accommodate the Company’s business
   • Responsible for ensuring and providing                                                                                                  needs.
      strategic direction for business and non-
      business    collaboration activities (human                                                                           Independence of the Board of Directors
      resources, technology and culture) between                                                                            To maintain their independence, each member of
      Adira Finance-Danamon-MUFG global and                                                                                 Adira Finance’s Board of Directors is not allowed
      the Company’s business ecosystem.                                                                                     to have family relationships, financial relationships,
   • Leading the development of business                                                                                    management relationships, and share ownership
      collaboration    between    Adira    Finance-                                                                         relationships with members of the Board of
      Danamon-MUFG Global and the ecosystem in                                                                              Commissioners and other members of the Board of
      supporting the Company’s business growth.                                                                             Directors of the Company.
   • Starting joint cooperation with a group
      of companies related to the Company’ s                                                                                The following tables show the presence or absence
      business to support business growth.                                                                                  of family, financial, management and ownership
                                                                                                                            relationship of members of the Board of Directors.




Family Relationship:
                                                                                                                       Family Relationship with

                                                                                                                                                                                                                                              Controlling
                                              Board of Commissioners                                                                                    Board of Directors
                                                                                                                                                                                                                                             Shareholders
                                                                                                                                                                                                               Sylvanus Gani K.
                                                                                                                                                  Niko Kurniawan
                                                                                                                                                  Bonggowarsito
                                                               Manggi Taruna


                                                                               Eng Heng Nee
                              Daisuke Ejima




                                                                                                                                                                                                                                               Indonesia Tbk
                                               Krisna Wijaya




                                                                                                                       I Dewa Made




 No.             Name
                                                                                                        Hafid Hadeli




                                                                                                                                                                                                Sigit Hendra
                                                                                                                                     Swandajani




                                                                                                                                                                                   Denny Riza
                                                                                                                                                                   Harry Latif




                                                                                                                                                                                                                                                 Danamon
                                                                                                                                                                                                                  Mendrofa
                                                                                                                                                                                                 Gunawan




                                                                                                                                                                                                                                  Takanori
                                                                                              Congcar




                                                                                                                                                                                                                                                  PT Bank
                                                                                              Congsin




                                                                                                                                                                                                                                   Mizuno
                                                                                                                                       Gunadi
                                                                                                                           Susila
                                                                                   Philip
                                                                  Habir




                                                                                                                                                                                     Farib




  1.       I Dewa Made           -                -                 -              -            -          -                             -             -              -               -             -                -               -               -
           Susila

 2.        Swandajani            -                -                 -              -            -          -               -                           -              -               -             -                -               -               -
           Gunadi

 3.        Niko Kurniawan        -                -                 -              -            -          -               -             -                            -               -             -                -               -               -
           Bonggowarsito

 4.        Harry Latif            -                -                -              -            -          -               -             -             -                              -             -                -               -               -

 5.        Denny Riza Farib       -                -                -              -            -          -               -             -             -              -                             -                -               -               -

 6.        Sigit Hendra           -                -                -              -            -          -               -             -             -              -                -                                                             -
           Gunawan

  7.       Syvanus Gani K.        -                -                -              -            -          -               -             -             -              -                -            -                                -               -
           Mendrofa

 8.        Takanori Mizuno        -                -                -              -            -          -               -             -             -              -                -            -                -                               -




                                                                                                                                     2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 265
Page 268
         Financial Relationship
                                                                                                                                       Financial Relationship with

                                                                                                                                                                                                                                                                Controlling
                                                      Board of Commissioners                                                                                                Board of Directors
                                                                                                                                                                                                                                                               Shareholders




                                                                                                                                                                                                                                 Sylvanus Gani K.
                                                                                                                                                                      Niko Kurniawan
                                                                                                                                                                      Bonggowarsito
                                                                           Manggi Taruna


                                                                                           Eng Heng Nee
                                      Daisuke Ejima




                                                                                                                                                                                                                                                                 Indonesia Tbk
                                                       Krisna Wijaya




                                                                                                                                       I Dewa Made
           No.          Name




                                                                                                                        Hafid Hadeli




                                                                                                                                                                                                                  Sigit Hendra
                                                                                                                                                     Swandajani




                                                                                                                                                                                                     Denny Riza
                                                                                                                                                                                       Harry Latif




                                                                                                                                                                                                                                                                   Danamon
                                                                                                                                                                                                                                    Mendrofa
                                                                                                                                                                                                                   Gunawan




                                                                                                                                                                                                                                                    Takanori
                                                                                                          Congcar




                                                                                                                                                                                                                                                                    PT Bank
                                                                                                          Congsin




                                                                                                                                                                                                                                                     Mizuno
                                                                                                                                                       Gunadi
                                                                                                                                           Susila
                                                                                               Philip
                                                                              Habir




                                                                                                                                                                                                       Farib
           1.    I Dewa Made
                                         -                -                     -              -            -              -                            -                  -              -             -             -                -               -              -
                 Susila

           2.    Swandajani
                                         -                -                     -              -            -              -               -                               -              -             -             -                -               -              -
                 Gunadi

           3.    Niko Kurniawan
                                         -                -                     -              -            -              -               -            -                                 -             -             -                -               -              -
                 Bonggowarsito

           4.    Harry Latif
                                          -                -                    -              -            -              -               -            -                  -                            -             -                -               -              -

           5.    Denny Riza Farib
                                          -                -                    -              -            -              -               -             -                 -              -                           -                -               -              -

           6.    Sigit Hendra
                                          -                -                    -              -            -              -               -             -                 -              -              -                                                            -
                 Gunawan                                                                                                                                                                                                               -               -

           7.    Syvanus Gani K.
                                          -                -                    -              -            -              -               -             -                 -              -              -
                 Mendrofa                                                                                                                                                                                                                              -              -

           8.    Takanori Mizuno
                                                                                                                                                                                                         -
                                          -                -                    -              -            -              -               -             -                 -              -                           -                -                              -



         The following table sets forth the relationship between management and ownership of the members of the
         Company’s Board of Directors in other financing companies as of the date of issuance of the 2024 Annual
         Report:
                                                                       Management and Ownership in Other Financing
                                                                                      Companies
                     Description                             As Member of                                       As Member of
                                                                                                                                                                                                                          Detailed Explanation
                                                              the Board of                                       the Board of                            As Shareholder
                                                            Commissioners                                          Directors

                 Board of Directors                                Yes                       No                 Yes                     No                   Yes                       No

          I Dewa Made Susila                                                                   -                    -                                                                     -             I Dewa Made Susila is a
                                                                                                                                                                                                        Commissioner and shareholder at
          Swandajani Gunadi                                            -                                            -                                             -                                     PT Home Credit Indonesia, while
                                                                                                                                                                                                        Niko Kurniawan Bonggowarsito and
                                                                                                                                                                                                        Takanori Mizuno are respectively
          Niko Kurniawan Bonggowarsito                                                         -                    -                                             -
                                                                                                                                                                                                        the President Commissioners and
                                                                                                                                                                                                        Commissioners at PT Mandala
          Harry Latif                                                  -                                            -                                             -                                     Multifinance Tbk.

          Denny Riza Farib                                             -                                            -                                             -

          Sigit Hendra Ginawan                                         -                                            -                                             -

          Sylvanus Gani Kukuh Mendrofa                                 -                                            -                                             -

          Takanori Mizuno                                                                      -                    -                                             -




266 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 269
                                               Performance     Opening       Management   Corporate       Management      Corporate   Environmental    Supporting
                                                Highlights                     Report      Profile         Discussion    Governance     and Social        Data
                                                                                                          and Analysis                Responsibility




Direct and Indirect Share Ownership in the Company, Financing Companies, and Other
Companies by the Board of Directors
                                                                                   Share Ownership

              Name                                                                                                         Family at Adira Finance,
                                        Adira                  Other Financing
                                                                                          Other Companies                Other Financing Companies,
                                       Finance                   Companies
                                                                                                                            and Other Companies

I Dewa Made Susila                         -                  PT Home Credit                          -                                   -
                                                              Indonesia (90 series
                                                              C shares and 90
                                                              series D shares ~
                                                              15% of the nominal
                                                              value of the shares)

Swandajani Gunadi                          -                             -                            -                                   -

Niko Kurniawan                             -                             -                            -                                   -
Bonggowarsito

Harry Latif                                -                             -                            -                                   -

Denny Riza Farib                           -                             -                            -                                   -

Sigit Hendra Ginawan                       -                             -                                                                -

Sylvanus Gani Kukuh
Mendrofa

Takanori Mizuno



The status of passing the Fit and Proper Test of Members of the Board of Directors on the
issuance date of this 2024 Annual Report is as follows:

                   Name                           Passing Date of Fit and Proper Test                                      Description


I Dewa Made Susila                             July 1, 2022                                               The organizer of the fit and proper test is
                                                                                                              the Financial Services Authority.
Swandajani Gunandi                             March 13, 2013

Niko Kurniawan Bonggowarsito                   June 5, 2018

Harry Latif                                    August 25, 2020

Denny Riza Farib                               October 10, 2023

Sigit Hendra Gunawan                           July 3, 2024

Sylvanus Gani K. Mendrofa                      July 3, 2024

Takanori Mizuno                                July 3, 2024


Certification of Members of the Board of Directors
Pursuant to Article 65 paragraph (2) of OJK Regulation No. 35/POJK.05/2018 on Operation of Business Activities
in Financing Companies, the Board of Directors of Financing Companies is required to have a basic level
certification in the field of financing from an agency designated by the association.

The following are the certification data from members of the Board of Directors of Adira Finance:
      Name                  Position                 Certification                             Date                            Issuing Institution

I Dewa Made           President Director   Expert Financing                       November 22, 2016                       Lembaga Sertifikasi Profesi
Susila                                     Certification                                                                  Pembiayaan Indonesia


Swandajani            Director             Expert Financing                       March 2, 2017                           Lembaga Sertifikasi Profesi
Gunadi                                     Certification                                                                  Pembiayaan Indonesia

Niko Kurniawan        Director             Expert Financing                       August 2, 2018                          Lembaga Sertifikasi Profesi
Bonggowarsito                              Certification                                                                  Pembiayaan Indonesia

Harry Latif           Director             Expert Financing                       October 24, 2019                        Lembaga Sertifikasi Profesi
                                           Certification                                                                  Pembiayaan Indonesia

Denny Riza Farib      Director             Expert Financing                       March 31, 2023                          Lembaga Sertifikasi Profesi
                                           Certification                                                                  Pembiayaan Indonesia




                                                                                  2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 267
Page 270
                Name              Position          Certification                Date               Issuing Institution

          Sigit Hendra       Director         Expert Financing        March 2, 2022             Lembaga Sertifikasi Profesi
          Gunawan                             Certification                                     Pembiayaan Indonesia

          Sylvanus Gani K.   Director         Expert Financing        November 24, 2023         Lembaga Sertifikasi Profesi
          Mendrofa                            Certification                                     Pembiayaan Indonesia

          Takanori Mizuno    Director         Expert Financing        March 28, 2024            Lembaga Sertifikasi Profesi
                                              Certification                                     Pembiayaan Indonesia



         Based on the above, it can be concluded that:              2. Prepare and submit the Business Plan Realization
         · All members of the Board of Directors of 8                  Report for the 2023 fiscal year.
            (eight) people have exceeded the minimum                3. Prepare and determine the revision of the Annual
            requirements stipulated in the Company's                   Business Plan 0074 for the year 2024.
            Articles of Association and applicable laws and         4. Prepare and determine work plans and budget
            regulations.                                               plans for the 2025 financial year.
         · All members of the Board of Directors have met           5. Develop and establish a Sustainable Financial
            the requirements of both regulations in the field          Action Plan for the 2025 financial year.
            of finance companies and in the field of capital        6. Developing the Company's products and
            market.                                                    services.
         · Each member of the Board of Directors does not           7. Develop the Company's business network.
            have a family relationship or blood relationship        8. Developing the Company's organization to
            up to the second degree with fellow members of             align with the Company's business strategy and
            the Board of Commissioners and/or members of               business network development.
            the Company's Board of Directors.
         · Each member of the Board of Directors does not           Areas of Risk Management:
            have a dual position either as a member of the          1. Evaluate and improve the risk management
            Board of Commissioners, as a Board of Directors            policy implemented by the Company.
            or as a shareholder in other financing companies        2. Prepare the Company's risk management
            that exceed the provisions of OJK Regulations in           guidelines in accordance with the provisions of
            the field of Finance Companies and in the field            applicable laws and regulations.
            of Capital Market.                                      3. Consistently implement the risk management
         · The composition of the Board of Directors has               system that has been established to anticipate
            fulfilled the principles of gender representation          any possible risks that the Company will face.
            and diversity.                                          4. Prepare the development of resources to run the
                                                                       Company's risk management system.
         In accordance with Law No. 40 of 2007 concerning
         Limited Liability Companies, the Board of Directors        Field of Control:
         is fully responsible for the management of the             1. Carry out internal control by effectively improving
         Company to fulfill the interests and objectives of the         the performance of the Internal Audit Unit and
         Company and represent the Company both inside                  the Company's Compliance Unit.
         and outside the Court. Thus, the Board of Directors        2. Provide follow-up directions on the results of
         has the authority to take management actions and               supervision carried out by the Internal Audit
         bind the Company with other parties.                           Unit and the Company's Compliance Unit and
                                                                        monitor their completion.
         Execution of Duties and Responsibilities of                3. Conduct good communication with the
         the Board of Directors                                         External Auditor appointed by the Board of
         In summary, the implementation of the duties and               Commissioners of the Company, including
         responsibilities of the Board of Directors in 2024 is          discussing the findings of the External Auditor.
         as follows:                                                4. Follow up on any findings from the results of
                                                                        supervision carried out by the External Auditor
         Areas of management:                                           or the authority authorized to supervise the
         1. Conducting an evaluation and subsequently                   Company.
            preparing an annual report for the 2023                 5. Resolve any violations committed within the
            financial year to be reported to the Board of               Company.
            Commissioners and to the GMS in the Annual
            GMS held on March 27, 2024.




268 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 271
                                      Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                       Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                       and Analysis                Responsibility




Areas of Governance:                                              Meanwhile, from the outside, it can be submitted
1. Carry out corporate governance obligations                     by shareholders who meet the requirements
   and responsibilities in accordance with the                    to submit candidates in accordance with the
   Corporate Governance guidelines that have                      provisions of applicable laws and regulations.
   been established together with the Board of                 3. The data of the candidates will then be verified by
   Commissioners.                                                 the Nomination and Remuneration Committee.
2. Ensure socialization of the principles of Good                 Qualified candidates based on the assessment of
   Corporate Governance to all employees of the                   the Nomination and Remuneration Committee
   Company.                                                       will then be recommended to the Board of
                                                                  Commissioners to be submitted to the GMS.
Areas of Social Responsibility:                                4. Before the GMS is held, in order to meet the
1. Direct the implementation of the Company's                     applicable provisions, the candidate concerned
   social responsibility so that it can touch the                 must take part in an assessment of ability and
   widest possible range of the Company's                         propriety.
   stakeholders.                                               5. Candidates who have met the requirements and
2. Establish strategies and policies for the                      passed the ability and propriety assessment will
   implementation of the Company's social                         be submitted to the GMS to be appointed as
   responsibility to maintain the sustainability of               members of the Board of Directors.
   the Company's business activities.
3. Evaluate each implementation of the Company's               Introduction/Orientation Program for New
   social responsibility to make improvements or               Members of the Board of Directors
   improvements in the future.                                 The Company has an introduction/ orientation
                                                               program policy for the newly appointed members of
Succession Policy                                              the Board of Directors. This program aims to have the
The Board of Directors is a very decisive organ of             new members of the Board of Directors understand
the Company in the management and governance                   in depth about Adira Finance. The introduction/
of the Company, so to ensure the sustainability                orientation program is conducted in the form of
of the Company's business, a succession policy                 presentation, delivery of written materials, visits to
is needed. The succession policy of the Board of               the business network, and direct meetings with
Directors of Adira Finance is guided by Law No. 40             the internal parties of Adira Finance that will be in
of 2007 concerning Limited Liability Companies,                contact during their duties as members of the Board
OJK Regulation No. 4/POJK.05/2013 concerning                   of Directors. The introduction/ orientation program
Assessment of Ability and Propriety for Main Parties           is implemented by the Corporate Secretary.
in Insurance Companies, Pension Funds, Financing
Companies and Guarantee Companies, OJK                         In general, the introduction/orientation materials
Regulation No. 30/POJK.05/2014 concerning Good                 include:
Corporate Governance for Finance Companies, OJK                1. General Knowledge of Financing Companies.
Regulation No. 33/POJK.04/2014 concerning the                  2. Good Corporate Governance Principles.
Board of Directors and Board of Commissioners                  3. Explanation on Adira Finance, from vision,
of Issuers or Public Company and Articles of                       mission, philosophy, history of establishment,
Association.                                                       business activities, business performance,
                                                                   financial and non-financial conditions, long-
The process of nominating members of the                           term, medium-term, and short-term strategies,
Company's Board of Directors through the following                 corporate strengths, as well as opportunities and
mechanism:                                                         challenges encountered by the Company.
1. Every year, the Company's Board of Directors                4. The Company’s Organs Structure, duties and
   conducts an assessment of senior officials in                   responsibilities of each of the Company’s organ,
   the Company who have the potential to occupy                    and control system policy.
   positions as members of the Board of Directors
   in the future. The data is stored in the Human              In 2024 there were 3 (three) new members of
   Capital Directorate of the Company.                         the Board of Directors who participate in the
2. In the event that the appointment of new                    introduction/orientation program.
   members of the Board of Directors is required,
   the selection process is carried out from internal          Board of Directors’ Meeting
   and external, where the selection process for               The Board of Directors Meeting may be held at
   candidates is carried out by members of the                 least 1 (one) time in one month, except when
   Company's Board of Directors based on data                  deemed necessary by 1 (one) member of the Board
   from the Directorate of Human Resources.                    of Directors, or upon the written request of 1 (one)




                                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 269
Page 272
         or more members of the Commissioners, or upon                                                                                has an interest in a transaction, contract or contract
         the written request of 1 (one) or more shareholders                                                                          that is proposed, of which the Company is a party
         jointly owning 1/10 (one-tenth) of the total number of                                                                       must declare the nature of his interest in a Board of
         shares that have been issued by the Company with                                                                             Directors Meeting and is not entitled to participate in
         valid voting rights. The Board of Directors Meeting is                                                                       voting related to matters related to the transaction
         only valid and can make a binding decision if more                                                                           or contract, unless the Board of Directors Meeting
         than 1/2 (one-half) of the number of members of the                                                                          determines otherwise.
         Board of Directors are present or represented at the
         meeting.                                                                                                                     The Board of Directors may also make valid and
                                                                                                                                      binding decisions without convening a Meeting of
         The decision of the Board of Directors Meeting must                                                                          the Board of Directors, provided that all members
         be taken based on deliberation to reach a consensus.                                                                         of the Board of Directors have given their approval
         In the event that the deliberative decision for                                                                              to the proposal submitted in writing and signed the
         consensus is not reached, the decision is taken by                                                                           agreement. Decisions taken in this way have the
         voting in favor of more than 1/2 (one-half) part of                                                                          same force as decisions lawfully taken at the Board
         the number of votes duly issued in the meeting. If                                                                           of Directors Meeting.
         the votes in favor and votes against are balanced,
         the proposal is considered rejected. Each member                                                                             During 2024, the Board of Directors has held 22
         of the Board of Directors who attends the meeting                                                                            (twenty-two) Board of Directors Meetings, with
         has the right to issue 1 (one) vote and an additional                                                                        an attendance rate of 91.1%. This attendance level
         1 (one) vote for each other member of the Board of                                                                           has met the provisions of OJK Regulation Number
         Directors who he/she represents.                                                                                             30/POJK.05/2014 concerning Good Corporate
                                                                                                                                      Governance for Finance Companies, where at
         Every member of the Board of Directors who                                                                                   least in a year the attendance rate of the Board of
         personally in any way, either directly or indirectly,                                                                        Directors in meetings must reach 50%.




         List of attendance at the Board of Directors Meeting in 2024:
                                                                                                                                                  Date
                                                                                                                                                                                                                  18 September




                                                                                                                                                                                                                                                                                     17 December
                                                                                                                                                                                                                                                                       12 November
                                                                                                                                                                                                    3 September
                                                                      20 February
                                            24 January




                                                                                                                                                                                                                                             22 October
                                                         6 February




                                                                                                                                                                                                                                                          31 October
                                                                                                                                                                                        20 August
                                4 January




                                                                                                                                                                                                                                 7 October
                                                                                                                                                                             6 August
                                                                                              19 Maret




                                                                                                                                                20 June
                                                                                                                   24 April
                                                                                    5 Maret




                                                                                                                                                                   23 July




                   Name
                                                                                                                                       21 May
                                                                                                         2 April



                                                                                                                              7 May




                                                                                                                                                          9 July




          I Dewa Made Susila    √           X            √            X             √         √          √         √          √        √        √         √        √         √          X           √             √              v           √            √            √             √

          Swandajani Gunadi     √           √            √            √             √         √          √         √          √        √        √         √        √         X          v           √             √              X           √            √            √             √

          Niko Kurniawan B.     √           √            √            X             √         √          √         √          √        √        √         √        √         √          √           √             √              √           √            √            √             √

          Harry Latif           √           X            √            √             √         √          √         √          √        √        X         √        √         √          √           √             √              √           X            √            √             √

          Jin Yoshida*)         X           √            √            X             X         √

          Denny Riza Farib      √           √            √            √             √         √          √         √          √        √        X         √        √         √          √           √             √              √           √            √            √             √

          Sigit Hendra                                                                                                                                    √        √         √          √           √             √              √           √            √            √             √
          Gunawan**)

          Sylvanus Gani K.                                                                                                                                √        √         √          √           √             √              √           √            √            √             √
          Mendrofa**)

          Takanori Mizuno**)                                                                                                                              √        √         √          √           √             √              √           √            √            √             √




270 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 273
                                                    Performance    Opening    Management         Corporate             Management               Corporate                   Environmental                 Supporting
                                                     Highlights                 Report            Profile               Discussion             Governance                     and Social                     Data
                                                                                                                       and Analysis                                         Responsibility




Description:
*) Resigned from his position as Director of the Company at the Annual General Meeting of Shareholders on March 27, 2024.
**) is appointed as the Director of the Company at the Annual General Meeting of Shareholders on 27 March 2024 and serves effectively on July 3, 2024
after being declared passed the fit and proper test from Indonesia’s Financial Services Authority

A brief report of the 2024 Board of Directors meeting is as follows:
                                                                                                         Attendance of the Board of Directors




                                                                                                                                                                             K. Mendrofa**)
                                                                                                                                                                             Sylvanus Gani
                                                                                                                  Kurniawan B.
                                                                                       I Dewa Made




                                                                                                                                               Jin Yoshida*)




                                                                                                                                                                                                           Sigit Hendra
                                                                                                                                                                                                           Gunawan**)
                                                                                                     Swandajani




                                                                                                                                                               Denny Riza
                                                                                                                                 Harry Latif




                                                                                                                                                                                              Mizuno**)
                                                                                                                                                                                              Takanori
                                                                                                       Gunadi
         Date                                     Agenda




                                                                                           Susila




                                                                                                                                                                 Farib
                                                                                                                      Niko
 January 4, 2024          1. Financial Update                                          √             √            √              √             X               √
                          2. Kick-off Meeting Preparation

 January 24, 2024         a.   Financial Soundness Assessment Update 2023              X             √            √              X             √               √
                          b.   Approval New Loyalty System
                          c.   BSC BDI 2024
                          d.   Update on Final Audit Result
                          e.   Dry Run BOC-BOD Meeting

 February 6, 2024         1.   Update IIMS                                             √             √            √              √             √               √
                          2.   Collection Update
                          3.   Cost Leadership
                          4.   Crem Update
                          5.   Update Review MI

 February 20, 2024        1.   Crem Update                                             X             √            X              √             X               √
                          2.   TMO Update
                          3.   Strategic Meeting 2W2T & 4W1T
                          4.   IT Update

 March 5, 2024            1. Closing                                                   √             √            √              √             X               √
                          2. Governance of Business Performance
                             Evaluation

 March 19, 2024           1. Project Dealer Management : Scope &                       √             √            √              √             √               √
                             Deliverables
                          2. Maverick : Post Acquisition Action

 April 2, 2024            1.   CEO Message                                             √             √            √              √             √               √
                          2.   Update Collection
                          3.   Quick Credit
                          4.   SSD Performance
                          5.   Portfolio Focus on April – May 2024

 April 24, 2024           1. Organization Structure                                    √             √            √              √             √               √
                          2. Update Budget Marketing Cost
                          3. Update Durable (performance review &
                             moving forward)
                          4. Fine Revenue Optimization
                          5. Update Rencana 4W Workshop

 May 7, 2024              1. FY24 Mid-Year Forecast                                    √             √            √              √             √               √
                          2. Durable Discussion 2nd Round
                          3. CoC Monitoring

 May 21, 2024             1.   CoC & Sales Update                                      √             √            √              √             √               √
                          2.   Marketing Cost 2nd Round
                          3.   Collaboratioan Update
                          4.   BOC Meeting Topic Discussion (IT)

 June 20, 2024            1.   Update Business                                         √             √            √              X             √               X
                          2.   Update Collection
                          3.   Update IT Security
                          4.   Various




                                                                                    2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 271
Page 274
                                                                                                                  Attendance of the Board of Directors




                                                                                                                                                                                     K. Mendrofa**)
                                                                                                                                                                                     Sylvanus Gani
                                                                                                                           Kurniawan B.
                                                                                                I Dewa Made




                                                                                                                                                        Jin Yoshida*)




                                                                                                                                                                                                                  Sigit Hendra
                                                                                                                                                                                                                  Gunawan**)
                                                                                                              Swandajani




                                                                                                                                                                        Denny Riza
                                                                                                                                          Harry Latif




                                                                                                                                                                                                      Mizuno**)
                                                                                                                                                                                                      Takanori
                                                                                                                Gunadi
                  Date                                     Agenda




                                                                                                    Susila




                                                                                                                                                                          Farib
                                                                                                                               Niko
          July 9, 2024             1. CFO Office Update                                         √             √            √              √             √               √            √                √           √
                                   2. Regional Update

          July 23, 2024            1.   Regional Update                                         √             √            √              √             √               √            √                √           √
                                   2.   Collection
                                   3.   Headcount Management
                                   4.   Various

          August 6, 2024           1.   Dry Run BOC-BOD Meeting                                 √             X            √              √             √               √            √                √           √
                                   2.   Recap July Performance
                                   3.   Update ROA Scorecard
                                   4.   Template Dashboard Regional
                                   5.   Adirapay Sunset Plan

          August 20, 2024          1. Update on Business                                        X             √            √              √             √               √            √                √           √
                                   2. IT Dashboard Management

          September 3, 2024        1. Update From Biz                                           √             √            √              √             √               √            √                √           √
                                   2. Approval Data Protection Officer
                                   3. Risk Management Structure & Approach

          September 18,            1. Regular Update From BIZ (SMB 3 Years)                        √             √                         √              √                √             √              √            √
          2024                     2. Fleet Performance Update                                                                √
                                   3. BOC Meeting Topic Discussion

          October 7, 2024          1. Regular Update                                               √              X           √            √              √                √             √              √            √
                                   2. Dry Run Planning Cycle

          October 22, 2024         1. Result – Financial Performance                               √             √            √             X             √                √             √              √            √
                                   2. CoC Update

          October 31, 2024         Update on OPEX                                                  √             √            √            √              √                √             √              √            √

          November 12, 2024        1. Update From Business                                         √              √           √            √              √                √             √              √            √
                                   2. Update from Finance/Risk
                                   3. Follow Up BOM 22 Oktober on New Ritual/
                                      Directorate
                                   4. Update Progress Product Development
                                   5. Update on GESIT

          December 17, 2024        1. Update BOM I – Activities & Initiatives                       √             √           √            √              √                √             √              √            √
                                   2. Indonesia Economic Outlook
                                   3. Update BOM II – Activities & Initiatives
         Description:
         *) Resigned from his position as Director of the Company at the Annual General Meeting of Shareholders on March 27, 2024.
         **) is appointed as the Director of the Company at the Annual General Meeting of Shareholders on 27 March 2024 and serves effectively on July 3, 2024
         after being declared passed the fit and proper test from Indonesia’s Financial Services Authority




272 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                                    Performance        Opening   Management        Corporate     Management      Corporate   Environmental    Supporting
                                                     Highlights                    Report           Profile       Discussion    Governance     and Social        Data
                                                                                                                 and Analysis                Responsibility




The attendance of the members of the Board of Directors at the Board of Directors’ Meeting during 2024 is
as follows:
                                                           Number of                                                                             Reason for
                      Name                                                           Attendance                   % of Attendance
                                                           Meetings                                                                               Absence

 I Dewa Made Susila                                               22                      19                                -                  Business Trip

 Swandajani Gunadi                                                22                      20                                -                  Business Trip

 Niko Kurniawan Bonggowarsito                                     22                      21                                -                  Business Trip

 Harry Latif                                                      22                      18                                -                  Business Trip

 Jin Yoshida*)                                                    6                           3                             -                  Business Trip

 Denny Riza Farib                                                 22                      21                                -                  Business Trip

 Sylvanus Gani K. Mendrofa**)                                     11                          11                            -                           -

 Takanori Mizuno**)                                               11                          11                            -                           -

 Sigit Hendra Gunawan**)                                          11                          11                            -                           -
Description:
*) Resigned from his position as Director of the Company at the Annual General Meeting of Shareholders on March 27, 2024.
**) is appointed as the Director of the Company at the Annual General Meeting of Shareholders on 27 March 2024 and serves effectively on July 3, 2024
after being declared passed the fit and proper test from Indonesia’s Financial Services Authority




MANAGEMENT CONTRACT
A management contract is a management contract of the Company by the Board of Directors made and
signed by the President Director with the controlling shareholder. Meanwhile, other members of the Board
of Directors signed a management contract with the President Director. The management contract is valid
from the Annual GMS held on March 27, 2024 for all members of the Board of Directors until the closing of the
Annual GMS for the financial year 2026 which will be held in 2027.

The management contract contains, among others, the obligations of the Board of Directors that must be
fulfilled until the validity period of the contract, such as net profit targets, the Company's health conditions
and others. In addition, the management contract also regulates the rights and authorities granted to the
Board of Directors.

EXECUTIVE COMMITTEE

                                                                       BOARD OF
                                                                       DIRECTORS



                   Risk Management Committee                                                                   Credit Committee



                                                                                                       Information Technology
               Asset and Liability Committee (ALCO)
                                                                                                         Steering Committee



In performing its duties, the Board of Directors is                                   Duties and Obligations of the Risk
assisted by 4 (four) Executive Committees:                                            Management Committee:
                                                                                      1. The Risk Management Committee is obliged
1. Risk Management Committee                                                             to make monthly reports on financial
    The Risk Management Committee was                                                    and operational risks across all ranks and
    established based on the Decree of the Board                                         networks of the organization. Management
    of Directors Number 025/ADMF/BOD/CS/I/07                                             will review the report to then take necessary
    dated January 18, 2007. This committee is                                            steps and actions to monitor and reduce the
    responsible for assessing all of the Company's                                       Company's business risks.
    operational policies, evaluating the Company's                                    2. The Risk Management Committee conducts
    risks, ensuring that policy improvement and                                          a thorough evaluation of the Company's
    improvement measures have been taken and                                             risks with the Board of Directors, all Regional
    other matters related to the Company's business                                      Heads and Heads of related Divisions on a
    risks.                                                                               monthly basis.



                                                                                      2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 273
Page 276
             3. Provide   recommendations      to     the        financing approval process, repairs, refinements,
                Management related to the preparation of         and simplification of financing processes and
                the Company's risk management policy.            procedures. This committee traces the data of
                                                                 financing applications, the level of repayment
             Risk Management Committee Meeting:                  ability, the type of financing and credit history of
             The meeting is held at least 1 (one) time every     the applicant. Various daily reports are made to
             3 (three) months, however the Committee may         make it easier to monitor the quality of financing
             conduct a meeting at any time if needed with        and to formulate new financing products.
             notice at least 3 (three) working days before       The company then reviews the consolidated
             the meeting is held. Meetings may be held if        portfolio, both at the head office and branches
             attended by more than 50% of the number of          and also dealers with existing contracts.
             members of the Committee.
                                                                 The Credit Division is the coordinator of the
             During 2024, the Committee has held 5 (five)        Adira Finance’s Credit Committee meeting.
             meetings attended by all members of the Risk        Furthermore, Adira Finance’s Credit Committee
             Management Committee.                               together with Risk Management work unit of PT
                                                                 Bank Danamon Indonesia Tbk also hold regular
             Meetings throughout 2024:                           meetings to monitor all risks from the financing
              No.        Date            Meeting Agenda          portfolio. From these various activities, Adira
                                                                 Finance Credit Committee then prepares and
               1.   March 21, 2024
                                                                 presents reports to the relevant Directors to
              4.    May 16, 2024
                                                                 ensure adequate control over all risks that may
               5.   July 17, 2024                                occur.
                                     Risk Management Update
              6.    September 11,
                    2024                                         Duties and Responsibilities:
               7.   November 14,                                 1. Providing input to the Board of Directors
                    2024                                            related to Adira Finance's financing policy.
                                                                 2. Conduct supervision to ensure consistent
             Risk Management Committee performance in               compliance with all Adira Finance financing
             2024:                                                  policies and conduct analysis in the event
             During 2024, the Committee has successfully            of problems in the implementation of these
             maintained the Company's business risks, so            policies. If it is deemed necessary, it can
             that the level of risk to troubled receivables in      provide recommendations for improvement
             the Company can be at a reasonable level. In           to the Board of Directors.
             addition, the Committee can also maintain the       3. Evaluate the Company's financing portfolio.
             balance so that the amount of financing that is     4. Evaluate and provide recommendations for
             problematic (non-performing loan) is maintained        determining the limit of authority to approve
             by still paying attention to the growth of the         the predetermined financing value to the
             Company's financing. The ratio of problematic          Board of Directors.
             financing receivables (NPF) can be maintained
             at a relatively low level of 0.34% by 2024.         Credit Committee Meeting:
                                                                 Meetings are held at least 4 (four) times every
         2. Credit Committee                                     year to discuss Adira Finance's financing policy,
             The Credit Committee was established based          however, the Committee may hold a meeting
             on the Internal Memorandum No. MI-004/RIM/          at any time if needed with notice at least 3
             CRD/IV/2010 and No. MI-005/RIM/CRD/IV/2010          (three) working days before the meeting is
             both dated April 30, 2010 which has been revised    held. Meetings may be held if attended by more
             with the Internal Memorandum No. MI-013/            than 50% of the number of members of the
             RISK/RKPCYDEV/VIII/2024 dated August 21,            Committee.
             2024. This committee functions to monitor the




274 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                     Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                      Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                      and Analysis                Responsibility




  During 2024, the Committee has held 5 (five)                    6. Reviewing and evaluating proposed changes
  meetings attended by all members of the Credit                     in interest rates, as well as providing input on
  Committee.                                                         the calculation of profits and risks that will be
                                                                     faced.
  Meetings throughout 2024:                                       7. Examine the diversification of funding
   No.        Date            Meeting Agenda                         maturities and sources of funding, keeping
                                                                     them from relying too much on fluctuating
    1.   March 21, 2024
                                                                     sources of funds.
    4.   May 16, 2024

    5.   July 17, 2024                                            ALCO Meeting:
                                Credit Update
    6.   September 11,                                            The meeting is held at least 1 (one) time every
         2024                                                     3 (three) months, however the Committee may
    7.   November 14,                                             conduct a meeting at any time if needed with
         2024                                                     notice at least 3 (three) working days before
                                                                  the meeting is held. Meetings may be held if
  Credit Committee Performance in 2024:                           attended by more than 50% of the number of
  During 2024, the Credit Committee has issued                    members of the Committee.
  operational policies used by the Company to
  maintain the quality of the Company’s financing                 During 2024, the Committee has held 2 (two)
  in accordance with the Company’s risk appetite.                 meetings with a permanent member attendance
  In addition, the Credit Committee has performed                 rate of 100%.
  its functions as a committee that grants credit
  approval according to the limit of authority to                 Meetings throughout 2024:
  give credit as stipulated.                                        No.           Date                    Meeting Agenda

                                                                     1.   May 21, 2024           • Market & Liquidity Risk & RAS
3. Asset & Liability Committee (ALCO)                                                            • Funding Activities
  ALCO was established based on the Decree of                                                    • Asset & Porftfolio
  the Board of Directors Number SKD-004/ADMF-                        2.   September 18,          • Market & Liquidity Risk & RAS
  FIN/V/2012 dated May 15, 2012. This committee is                        2024                   • Funding Activities
                                                                                                 • Asset & Porftfolio
  responsible for managing the Company's Assets
  and Liabilities so that the funding diversification
  strategy is carried out carefully, the Company's                ALCO Performance in 2024:
  liquidity risk can be properly mitigated and                    During    2024,    the    ALCO   Meeting     has
  ultimately get maximum returns.                                 produced several decisions related to liquidity
                                                                  management and provided input on the level of
  Duties and Responsibilities:                                    financing interest rates. The company's liquidity
  1. Establish liquidity management policies.                     and financing conditions throughout 2024 can
  2. Review and approve the Company's balance                     be managed properly to support the Company's
     sheet risk and return targets.                               performance
  3. Giving approval to all matters related to risk
     management and balance sheet return                      4. Information Technology Steering
     according to the set limits.                                Committee
  4. Review, evaluate and approve the proposed                    The Information Technology Steering Committee
     hedging strategy according to the limits that                was formed based on the Decree of the Board
     have been set.                                               of Directors Number SKD-003/ADMF-IT/VII/2021
  5. Approve hedging for the management                           dated April 19, 2021. This committee is responsible
     of interest rate risk on funding in foreign                  for providing recommendations to the Board
     currencies with due regard to ongoing                        of Directors regarding all matters related to
     financial and monetary conditions.                           information technology.

                                                                  Duties and Responsibilities:
                                                                  1. Information Technology development plan
                                                                     that is in line with the Company's business
                                                                     activities in accordance with the Articles of
                                                                     Association.
                                                                  2. Formulation of Information Technology
                                                                     policies and procedures.




                                                                  2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 275
Page 278
             3. Conformity of the approved Information                  No.        Date             Meeting Agenda

                Technology project with the Information                  5.   July 26, 2024   • IT Performance
                Technology development plan.                                                    Achievements
                                                                                              • Work Plan Approval from
             4. Suitability of the implementation of the                                        Steering Committee
                Information Technology project with the
                                                                         6.   September 3,    • IT Performance
                approved Information Technology project.                      2024              Achievements
             5. Suitability of Information Technology with the                                • Work Plan Approval from
                                                                                                Steering Committee
                needs of management information systems
                                                                         7.   October 23,     • IT Performance
                and the needs of the Company's business
                                                                              2024              Achievements
                activities.
                                                                         8.   December 18,    • IT Performance
             6. The effectiveness of risk mitigation on the                   2024              Achievements
                Company's investment in the Information                                       • Digital Business Performance
                Technology sector so that the Company's                                         Achievements

                investment in the Information Technology
                sector contributes to the achievement of the           Information Technology Steering Committee
                Company's business objectives.                         Performance in 2024:
             7. Monitoring the performance of Information              During 2024, the Information Technology
                Technology and efforts to improve the                  Steering Committee has established and ratified
                performance of Information Technology.                 a set of strategic implementation plans:
             8. Efforts to solve various problems related              a. Continuing       the   implementation      and
                to Information Technology that cannot be                  development of the system to support
                solved by the work unit of users and operators            the Company’s initiative in multipurpose
                of    Information     Technology    effectively,          financing.
                efficiently, and on time; and                          b. Plans for implementing Comprehensive Data
             9. The adequacy and allocation of Information                Leak Prevention and increased security and
                Technology resources owned by the                         resilience.
                Company.                                               c. Plans for the renewal of various business
                                                                          systems such as the revitalization of Adira1.
             Meeting of the Information Technology                     d. Plans to improve the performance of several
             Steering Committee:                                          business support systems such as data
             The meeting is held at least 1 (one) time in 1               management and telecenters.
             (one) year, however the Committee may hold                e. Implementation of work plans, information
             a meeting at any time if needed with notice at               technology strategies, building human
             least 3 (three) working days before the meeting              resources capabilities and control budget
             is held. Meetings may be held if attended by                 realization related to information technology
             more than 50% of the number of members of the                in 2024.
             Committee.
                                                                    RELATION OF BOARD OF COMMISSIONERS
             During 2024,    the   Information Technology           AND BOARD OF DIRECTORS
             Steering Committee has held 8 (eight) meetings         In carrying out the Company's activities, several
             attended by all members of the Information             guidelines regulate the relationship between the
             Technology Steering Committee.                         Board of Commissioners, including the Company's
                                                                    articles of association, Guidelines for Corporate
             Meetings throughout 2024:                              Governance, Guidelines and Work Procedures for the
              No.        Date              Meeting Agenda           Board of Commissioners, Guidelines for Corporate
                                                                    Governance, Guidelines and Work Procedures for
               1.   February 12,     • IT Performance
                    2024               Achievements                 the Board of Directors, as well as applicable laws
                                     • IT Work Plan Approval from   and regulations. These relationships include:
                                       Steering Committee
                                                                    1. In carrying out its management duties, the Board
               2.   March 18, 2024   • IT Performance                   of Directors must obtain prior approval from the
                                       Achievements
                                     • IT Work Plan Approval from       Board of Commissioners for several activities/
                                       Steering Committee               transactions, including, but not limited to, the
               3.   May 15, 2024     • IT Performance                   divert/guarantee/transfer of the Company's
                                       Achievements                     assets;
                                     • IT Work Plan Approval from
                                       Steering Committee           2. The Board of Directors must obtain approval for
                                                                        the Annual Business Plan, Sustainable Financial
              4.    June 19, 2024    • IT Performance
                                       Achievements                     Action Plan, appointment and/or dismissal of the
                                     • IT Work Plan Approval from       Head of the Audit Unit and Corporate Secretary;
                                       Steering Committee




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                                                                                            and Analysis                Responsibility




3. The Board of Directors must submit a report on the management of the Company to the Board of
   Commissioners, either at a Joint Meeting of the Board of Commissioners and the Board of Directors or at
   any other time deemed necessary by the Board of Commissioners;
4. The Board of Commissioners may request Company data and/or information from the Board of Directors
   in order to carry out supervisory duties, either directly or through committees under the Board of
   Commissioners;
5. As well as other matters in accordance with the applicable policies as stated above.

DIVERSITY OF THE BOARD OF COMMISSIONERS AND BOARD OF DIRECTORS
The members of Adira Finance's Board of Commissioners and Board of Directors are appointed by the
GMS based on recommendations from the Nomination and Remuneration Committee, considering the
diversity of expertise, educational background, experience, and good track record regardless of differences
in gender, ethnicity, race, or religion in order to support the supervisory duties implemented by the Board of
Commissioners and the management of the Company by the Board of Directors.

The combination of various backgrounds of expertise, education, and experience of the members of Adira
Finance's Board of Commissioners and Board of Directors is reflected in the following table:
    Name             Gender        Age                           Education                                       Expertise

Board of Comissioners

Daisuke Ejima    Male         56             University                                        Finance, strategy and business
                                             Master of Business Administration from            planning
                                             Michigan
                                             University

Krisna Wijaya    Male         69             Doctor of Inter-Field Studies from Gajah          Corporate Governance, Finance and
                                             Mada University                                   Risk Management

Manggi Taruna    Male         71             Master in Public Administration from              Corporate Governance and Finance
Habir                                        Harvard University

Eng Heng Nee     Male         78             Bachelor of Commerce in Accounting                Risk Management, Corporate
Philip                                       from the Institute of Chartered                   Governance, Finance and Business
                                             Accountants

Congsin          Male         54             SASIN Graduate Institute of Business              Finance and Business
Congcar                                      Administration Chulalongkom University

Hafid Hadeli     Male         61             Bachelor of Accounting from Trisakti              Accounting, finance and business
                                             University                                        strategy

Board of Directors

I Dewa Made      Male         54               Master of Management from PPM                 Accounting, finance and business
Susila                                         College of Management                         planning

Swandajani       Female       52               Bachelor of Agronomy from Bogor               Human resource management and
Gunadi                                         Agricultural Institute                        marketing strategy

Niko Kurniawan   Male         53               Bachelor of Business from the                 Product marketing and business
Bonggowarsito                                  Indonesian Business Institute                 development

Harry Latif      Male         53               Bachelor of Economics from Atmajaya           Product marketing and business
                                               University                                    strategy

Denny Riza       Male         52               Bachelor of Science from Padjadjaran          Collection dan Recovery
Farib                                          University

Sigit Hendra     Male         56               Bachelor of Industrial Engineering            Risk management
Gunawan                                        from Trisakti University

Sylvanus Gani    Male         48               Master of Management from                     Accounting and finance
K. Mendrofa                                    Australian National University

Takanori         Male         48               Bachelor of Laws from Kyoto University        Strategic planning and business
Mizuno                                                                                       collaboration




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Page 280
         PERFORMANCE ASSESSMENT OF THE                                 6. Audit Committee carrie out its duties and
         BOARD OF COMMISSIONERS AND BOARD                                 responsibilities in line with the predetermined
         OF DIRECTORS [GRI 2-10]                                          targets.
                                                                       7. Risk Oversight Committee carried out its duties
         Performance Assessment of the Board of                           and obligations in line with the predetermined
         Commissioners in 2024                                            targets.
         2024 performance achievements of the Adira                    8. Nomination and Remuneration Committee
         Finance's Board of Commissioners include the                     carried out its duties and obligations in line with
         following:                                                       the predetermined targets.
         1. Implementation of the principles of Good                   9. Attendance rate of the members of the Board of
             Corporate Governance following Adira Finance                 Commissioners in the Board of Commissioners
             Corporate Governance Guidelines.                             Meetings and Joint Meetings with the Company's
         2. The realization of nearly all of the Company's                Board of Directors is above 75%.
             Vision, Mission and Philosophy. However, the
             hard work is still necessary to achieve the               Based on these achievements, the Company carried
             Company's Vision to become a world-class                  out independent assessment by members of the
             finance company.                                          Board of Commissioners, then the assessment
         3. Implementation of the Company's Work Plan                  results will be submitted by the President
             and Budget as stipulated.                                 Commissioner to the GMS for approval.
         4. Implementation of the Company's Strategic
             Plan, especially for short-term plans.
         5. The special tasks given to the Board of
             Commissioners can be carried out properly and
             on time.



         Performance indicators of the Board of Commissioners in 2024:
           No.               Indicator              Weight   Achievement   Score                     Description

           1.    Attendance at every Board of        10%        100%        XXX     The attendance level of members
                 Commissioners Meeting and Joint                                    of the Board of Commissioners at Board of
                 Meeting                                                            Commissioners meetings and joint meetings
                                                                                    with the Board of Directors reached 100%.

           2.    Understanding of the Company's      10%        100%        XXX     All members of the Board of
                 conditions                                                         Commissioners have a good understanding of
                                                                                    the Company's
                                                                                    current conditions.

           3.    Tingkat obyektifitas,               10%        100%        XXX     All decisions of the Board of
                 profesionalisme dan independensi                                   Commissioners have been carried out
                 dalam setiap pengambilan                                           objectively, professionally and independently.
                 keputusan

           4.    Penerapan Tata Kelola Perusahaan    15%        110%        XXX     Adira Finance's corporate governance has
                                                                                    been carried out
                                                                                    well.

           5.    Terlaksananya Rencana Strategis     10%        85%         XXX     The Company's Strategic Plan can be
                 Perusahaan                                                         implemented in accordance with the
                                                                                    predetermined plan.

           6.    Terlaksananya kinerja Komite        15%        115%        XXX     The Audit Committee has carried out its
                 Audit                                                              duties in accordance with
                                                                                    the work plan with a completion time less
                                                                                    than the specified target
                                                                                    time.

           7.    Terlaksananya kinerja Komite        15%        100%        XXX     The Risk Management Committee
                 Manajemen Risiko                                                   has carried out its duties in
                                                                                    accordance with the work plan that
                                                                                    has been determined.

           8.    Terlaksananya kinerja Komite        15%        95%         XXX     The Nomination and Remuneration
                 Nominasi dan Remunerasi                                            Committee has carried out its
                                                                                    duties in accordance with the determined
                                                                                    work plan.

                         Total Score                100%                    XXX




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                                                                                          and Analysis                 Responsibility




Assessment of individual performance of the Board of Commissioners in 2024:
                                 Daisuke            Krisna          Manggi            Eng Heng            Congsin
 No.         Performance                                                                                                      Hafid Hadeli
                                  Ejima             Wijaya        Taruna Habir        Nee Philip          Congcar

  1.   Attendance rate at               100               85.7                100               100                   71.4                85.7
       meetings

  2.   Contribution to the              100                100                100               100                   100                  100
       supervisory function

  3.   Contribution in the              100                100                100               100                   100                  100
       achievement
       of the Committee's
       performance

 4.    Contribution in the              100                100                100               100                   100                  100
       implementation of the
       principles
       of Good Corporate
       Governance

       Total Score                      100              96.43                100               100              92.85                  96.43



Assessment of the Board of Directors                              4. Providing clear direction to the employees to
Members [GRI 2-10][GRI 2-11]                                         achieve of the Company’s goals.
In order to measure the performance of the                        5. Cooperation among fellow members of the
Company's Board of Directors, Adira Finance has                      Board of Directors.
implemented a Board of Directors performance                      6. Commitment to the time needed to carry out
appraisal system. This assessment is carried out to                  duties properly.
measure the achievement level of the Company's                    7. Professionalism and willingness to listen and
vision, mission, and strategy by the Board of                        respect the ideas of other Directors and other
Directors and is to be used to assess achievement                    senior officials.
and remuneration based on collective and individual
performance.                                                      Criteria for collective assessment of the Board of
                                                                  Directors include the following:
Assessment process for Adira Finance's Board of                   1. Implementation of Good Corporate Governance;
Directors in 2024 was carried out both collectively               2. The contribution and active role of the Board of
and individually by considering qualitative factors                   Directors in the application and implementation
using the assessment criteria agreed upon by                          of the Company's culture, vision, mission,
the Company's Board of Directors members. The                         philosophy, budget and work plans of the
assessment system is carried out jointly with all                     Company;
members of the Board of Directors for further                     3. Realization of GMS resolutions;
approval from the Nomination and Remuneration                     4. Contribution to the implementation of the
Committee to be submitted to the Board of                             Company's Work Plan and Budget;
Commissioners and GMS based on predetermined                      5. Implementation of the Company's Strategic
performance indicators.                                               Plan;
                                                                  6. Achievement level of the Company's targets and
Performance Indicator                                                 objectives;
Performance assessment of each member of the                      7. of the best considerations;
Board of Directors is carried out by the Nomination               8. Close relationship between the Board of
and Remuneration Committee to be submitted to                         Directors and senior officials;
the President Director, using the following criteria:             9. Attendance rate at meetings, both at the Board
1. Consistent in increasing return on investment                      of Directors meetings and joint meetings with
   for the shareholders.                                              the Board of Commissioners.
2. Useful contribution to the Company's strategy.
3. The understanding level of the main risks that
   affect the Company.




                                                                      2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 279
Page 282
         Board of Directors performance assessment results in 2024:
           No.                Indicator                 Weight    Achievement         Score                            Description

           1.    Implementation of Good Corporate           10%          100%                10      Adira Finance's corporate
                 Governance                                                                          governance has been carried out
                                                                                                     well.

           2.    Contribution and active role of the        15%          100%                 15     The target of achieving the
                 Board of Directors in the                                                           Company's Vision, Mission and Values in 2024
                 application and implementation                                                      can be realized.
                 of the Company's culture, vision,
                 mission, values, budget and work
                 plans of the Company.

           3.    Realization of GMS decisions.              10%          100%                10      The resolutions of the Annual General
                                                                                                     Meeting held in 2024 have been fully
                                                                                                     implemented.

           4.    Contribution to the                        10%           90%                 9      The Company's Work Plan and Budget
                 implementation of the Company's                                                     can be realized in accordance with the
                 Work Plan and Budget                                                                predetermined schedule.

           5.    Implementation of the Company's            10%           90%                 9      The Company's Strategic Plan can be
                 Strategic Plan                                                                      implemented in accordance with the
                                                                                                     predetermined plan.

           6.    The level of achievement of the            15%           88%               13.2     The target given to the Board of Directors in
                 Company's targets and objectives.                                                   2024 has reached 88%.

           7.    Providing important decisions              10%          100%                10      Important decisions can be
                 quickly, based on the best                                                          made quickly based on the best
                 considerations.                                                                     considerations.

           8.    Close relationship between the             10%          100%                10      The relationship between the
                 Board of Directors and senior                                                       Board of Directors, senior officers
                 officials.                                                                          and other employees can be
                                                                                                     closely established.

           9.    Level of attendance at meetings,           10%               91%             91     The attendance rate at Board
                 both at Board of Directors                                                          of Directors' Meetings and joint meetings with
                 meetings and joint meetings with                                                    the Board of Commissioners reached 91%.
                 the Board of Commissioners

                         Total Score                       100%                         177.2


         Individual assessment results for each member of the Board of Directors:
                                          I Dewa                     Niko                                         Sigit      Sylvanus
                                                     Swandajani                     Harry           Denny                                  Takanori
           No.     Performance             Made                   Kurniawan                                      Hendra       Gani K.
                                                       Gunadi                       Latif          Riza Farib                               Mizuno
                                           Susila                     B.                                        Gunawan      Mendrofa

           1.    Implementation                100          100         100             100               100          100           100        100
                 of Good
                 Corporate
                 Governance

           2.    Contribution                  100          100         100             100               100          100           100        100
                 and active role
                 of the Board of
                 Directors in the
                 application and
                 implementation
                 of the Company's
                 culture, vision,
                 mission, values,
                 budget and
                 work plans of the
                 Company.

           3.    Realization of                100          100         100             100               100          100           100        100
                 GMS dresolutions.

           4.    Contribution                  100          100         100             100               100          100           100        100
                 to the
                 implementation
                 of the Company's
                 Work Plan and
                 Budget

           5.    Implementation                 90          90           90             90                90            90           90          90
                 of the
                 Company's
                 Strategic Plan

           6.    Level of                       88          88           88             88                88            88           88          88
                 achievement of
                 Company targets
                 and objectives.


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                            I Dewa                           Niko                                             Sigit         Sylvanus
                                        Swandajani                         Harry          Denny                                               Takanori
 No.     Performance         Made                         Kurniawan                                          Hendra          Gani K.
                                          Gunadi                           Latif         Riza Farib                                            Mizuno
                             Susila                           B.                                            Gunawan         Mendrofa

 7.    Providing                 100             100             100            100                 100              100            100               100
       important
       decisions quickly,
       based on the best
       considerations.

 8.    Close relationship        100             100             100            100                 100              100            100               100
       between the
       Board of Directors
       and senior
       officials.

 9.    Level of                 86.4            90.9            95.4            81.8                95.4             100            100               100
       attendance at
       meetings, both at
       Board of Directors
       meetings and
       joint meetings
       with the Board of
       Commissioners.

       Total Score             96.04           96.54           97.04           95.5                97.04             97.5          97.5              97.5




REMUNERATION FOR THE BOARD OF COMMISSIONERS, BOARD OF DIRECTORS,
AND COMMITTEES UNDER THE BOARD OF COMMISSIONERS [GRI 2-19]

Basis for Determining Remuneration
Remuneration for the Board of Commissioners and the Board of Directors of the Company is determined by
the GMS, while the distribution of remuneration for each member of the Board of Commissioners and the
Board of Directors is determined by the President Commissioner in accordance with the GMS decision based
on recommendations from the Nomination and Remuneration Committee after considering, among others,
the amount of remuneration in the previous year, increased complexity of responsibilities, comparison with
remuneration in industries similar to the Company, achievement of Company performance, and the level of
financial health of the Company.

Remuneration for Committee members under the Board of Commissioners is based on the President
Commissioner's decision based on the recommendations from the Company's Nomination and Remuneration
Committee after considering various factors, including the previous year's remuneration, the complexity of
job responsibilities, comparison with remuneration in industries similar to the company, and the financial
soundness level of the Company.

Remuneration Determination Process [GRI 2-20]
Process for determining remuneration for the Board of Commissioners and Board of Directors:


                                      The Nomination & Remuneration Committee collects information regarding remuneration
     Nomination &
                                      standards for similar position in industries in the market. Furthermore, the Nomination &
 Remuneration Committee               Remuneration Committee proposes recommendations to the Board of Commissioners.




                                      The Board of Commissioners studies the recommendations from the Nomination &
  Board of Commissioners              Remuneration Committee and further proposes the remuneration for the Board of
                                      Commissioners and Directors to the General Meeting of Shareholders.




       General Meeting of             The General Meeting of Shareholders determines the remuneration for members of
                                      the Board of Commissioners and the Board of Directors and authorizes the President
         Shareholders
                                      Commissioner to carry out the distribution.




                                      The President Commissioner divides remuneration for each member of the Board of
  President Commissioner              Commissioners and the Board of Directors based on the resolutions of the General Meeting
                                      of Shareholders.




                                                                            2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 281
Page 284
         Process for Determining remuneration for Committee members under the Board of Commissioners:


                                               The Nomination & Remuneration Committee collects information regarding remuneration
               Nomination &
                                               standards for similar position in industries in the market. Furthermore, the Nomination &
           Remuneration Committee              Remuneration Committee proposes recommendations to the Board of Commissioners.




                                               The Board of Commissioners studies the recommendations from the Nomination &
            Board of Commissioners             Remuneration Committee and further proposes the remuneration for the member of
                                               Committee under the Board of Commissioners




               Nomination &                    The conduct of remuneration distribution based on the decision of the Board of
           Remuneration Committee              Commissioners.




         Remuneration Structure

         Remuneration structure for the Company›s Board of Commissioners and Board of Directors in 2023
         1. Short Term Remuneration
           No.      Type of Remuneration                                                 Provisions

                                                              Board of Commissioner

           1.    Honorarium                    Provided monthly with an amount in accordance with the results of the Company's Annual
                                               General Meeting of Shareholders, taking recommendations from the Nomination and
                                               Remuneration Committee.

           2.    Allowance

                 • Transport Allowance         Paid monthly along with honorarium payments

                 • Religious Holiday           Holiday allowance, which is paid before Eid al-Fitr in the amount of 1 (one) month's
                   Allowance                   honorarium.

           3.    Facilities

                 Health                        Provided in the form of health insurance facilities for both members of the Board of
                                               Commissioners concerned and their families

           4.    Tantiem                       Provided in accordance with the Decision of the Company's Annual General Meeting of
                                               Shareholders, considering the recommendations of the Nomination and Remuneration
                                               Committee.

                                                                 Board of Directors

           1.    Salary                        Paid monthly and the amount is determined by the GMS decision.

           2.    Allowance

                 Religious Holiday             The amount is 1 time the salary paid before Eid al-Fitr.
                 Allowance

                 Communication                 The amount of usage per month
                 Allowance

                 Transport Allowance           Provided monthly along with salary payments

                 Housing Allowance             Provided in the form of a loan which is repaid in monthly installments.

           3.    Facilities

                 Health                        Provided in the form of health insurance facilities for both members of the Board of
                                               Directors concerned and their families.

           4.    Tantiem                       The amount heavily depends on the Company's performance achievements and is
                                               determined by the GMS decision.

                                                  Committees under the Board of Commissioners

           1.    Honorarium                    Provided monthly in an amount according to the decision of the Board of Commissioners,
                                               considering recommendations from the Nomination and Remuneration Committee.

           2.    Allowance

                 Religious Holiday Allowance   Holiday allowance, which is paid before Eid al-Fitr in the amount of 1 (one) month's
                                               honorarium.




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                                                                                                            and Analysis                 Responsibility




2. Long Term Remuneration
There is no long-term or post-employment remuneration/benefits for members of the Board of Board of
Directors and Committees under the Board of Commissioners.

Actual realization of remuneration for the Board of Commissioners, Board of Directors and
Committees under the Board of Commissioners in 2024 [GRI 2-21]

Remuneration for the Board of Commissioners:
                                                                                               (In Millions of Rupiah, except Number of Members)

                                        Number of Members of the Board of                                 Total Remuneration for the Board of
 Type of Remuneration                            Commissioners                                                     Commissioners

                               2024          2023         2022        2021          2020         2024          2023          2022          2021           2020

Honorarium                          4         4             5              6          6          3,622         3,466         3,524        4,065           3,385

Tantiem                             4         4             5              6          6           1,130           975          874           570           1,414

Tunjangan                           4         4             6              6          6          2,434         2,720         2,664        2,309           3,304

Total                                                                                            7,186          7,161        7,062        6,944           8,103



            Total Remuneration per person in 1 year                                 Number of Members of the Board of Commissioners

Above IDR2 billion                                                                                                      1

Above IDR1 billion - IDR2 billion                                                                                       3

Above IDR500 million - IDR1 billion                                                                                     0

Below IDR500 million                                                                                                    0


Remuneration for the Board of Directors:
                                                                                               (In Millions of Rupiah, except Number of Members)

                                        Number of Members of the Board of
                                                                                                   Total Remuneration for Board of Directors
 Type of Remuneration                              Directors

                               2024          2023         2022        2021          2020         2024          2023          2022          2021           2020

Salary                              8         6             7              7          6          12,596         8,794          9,381       11,702          9,513

Tantiem                             8         6             7              7          6          17,358        13,045        18,944         9,228          17,251

Tunjangan                           8         6             7              7          6          40,121        27,638       40,364       24,500           29,487

Total                                                                                           70,075        49,477        68,689       45,430           56,521



            Total Remuneration per person in 1 year                                       Number of Members of the Board of Directors

Above IDR2 billion                                                                                                      7

Above IDR1 billion - IDR2 billion                                                                                       0

Above IDR500 million - IDR1 billion                                                                                     1

Below IDR500 million                                                                                                    0




                                                                                    2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 283
Page 286
         Remuneration for Committees under the Board of Commissioners:
         Based on Company policy, Committee members under the Board of Commissioners who hold concurrent
         positions as the Board of Commissioners members receive no additional remuneration.

                                                                                       (In Millions of Rupiah, except Number of Members)

                                         Number of Committee Members Who Do Not
                                                                                               Total Remuneration for Committee
                                           Concurrently Serve as Members of the
           Type of Remuneration                                                                           Members
                                            Company’s Board of Commissioners

                                         2024     2023      2022     2021     2020      2024       2023          2022   2021      2020

          Honorarium                          4    4          5           6    3         696        660          623    527       372

          Other Allowance                     4    4          5           6    3         120        147          126    94        84

          Total                                                                          816        807          749    621       456




                      Total Remuneration per person in 1 year                      Number of Members of the Audit Committee

          Above IDR2 billion                                                                              0

          Above IDR1 billion - IDR2 billion                                                               0

          Above IDR500 million - IDR1 billion                                                             0

          Below IDR500 million                                                                            4



         Ratio of the Lowest and Highest Salary
         The salaries that are compared in the salary ratio are the benefits received by members of the Board of
         Directors, the Board of Commissioners, and employees in the last month of the reporting year.

         The ratio of the highest and lowest salaries in 2024, in the following comparison scale:
          Ratio of the highest and lowest employee salaries                                            20 : 1

          Ratio of the highest and lowest salary for the Board of                                     2,20 : 1
          Directors members

          Ratio of the highest and lowest salary for the Board of                                         1:1
          Commissioners members

          Ratio of the highest salary of the Board of Directors members                               2,30 : 1
          and the highest employees




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                                      Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                       Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                       and Analysis                Responsibility




AUDIT COMMITTEE REPORT                                         The Audit Committee’s Guidelines and Work Rules
                                                               have also been uploaded to the Company’s official
Audit Committee carries out our function as one of the         website at www.adira.co.id.
committees that assist the Board of Commissioners
in carrying out its supervisory function on the                Membership
Company’s performance and one of the main pillars              The composition of the members of the Adira
in implementing the principles of Good Corporate               Finance Audit Committee in accordance with the
Governance, as outlined in the Guidelines and Work             Decision of the Company’s Board of Commissioners
Procedures of the Company’s Audit Committee,                   dated July 1, 2022 until the closing of the 2026
FSA Regulation No. 55/POJK.04/2015 Regarding                   Annual GMS which will be held at the latest on June
the Establishment and Guidelines for the Work                  30, 2027, is as follows:
Implementation of the Audit Committee, FSA                     Chairman : Manggi Taruna Habir (Independent
Regulation No. 30/POJK.05/2014 concerning Good                 		Commissioner)
Corporate Governance for Financing Companies as                Member : Jusuf Sukiman (Independent Party)
amended by OJK Regulation No. 29/POJK.05/2020                  Member : Restiana Ie Tjoe Linggadjaya
and lastly amended by OJK Regulation No. 48 Year               		 (Independent Party)
2024 regarding Good Corporate Governance for
Financing Institutions, Venture Capital Companies,             Information regarding the work experience and
Microfinance Institutions, and Other Financial                 educational history of each member of the Audit
Services Institutions.                                         Committee who is still in office until the 2024
                                                               Annual Report is made can be seen in the Company
Establishment of the Company’s Audit Committee                 Data Section - Audit Committee Profile.
The Company’s Audit Committee was first
established on August 30, 2004 at a meeting of the             Independence of the Audit Committee
Company’s Board of Commissioners.                              All members of the Audit Committee are
                                                               independent parties who do not have financial,
On November 29, 2005 based on the decision of                  management, share ownership and/or family
the Company’s Board of Commissioners, the Audit                relationships with members of the Board of
Committee and Risk Management Committee                        Commissioners, members of the Board of Directors,
were merged into the Audit and Risk Management                 and/or Controlling Shareholders or business
Committee.                                                     relationships with the Company, both subsidiaries
                                                               and affiliated companies, which may affect their
With the development of the Company’s business                 ability to act independently.
and the greater the challenges that must be
dealt with by the Audit Committee, there is a                  To determine the independence of the members of
need to segregate the Audit Committee and                      the Company’s Audit Committee, it can be observed
Risk Management. Therefore, based on these                     from the data on family relations, finances,
considerations, on April 28, 2011, the Company’s               management, and ownership of each member of
Audit Committee and Risk Management were                       the Audit Committee.
segregated into the Audit Committee and the Risk
Management Committee.                                          The family and financial relationships of members
                                                               of the Audit Committee with members of the Board
Audit Committee Guidelines and Work Procedures                 of Commissioners and/or members of the Board of
Adira Finance’s Audit Committee has had Guidelines             Directors and shareholders of the Company are as
and Work Procedures since 2004 and has been                    follows:
reviewed and revised several times. The Audit
Committee Guidelines and Work Rules were last
revised on September 21, 2022.




                                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 285
Page 288
                                                                                                                                   Financial Relationship with:

                                                                                                                                                                                                                                                           Controlling
                                                     Board of Commissioners                                                                                          Board of Directors
                                                                                                                                                                                                                                                          Shareholders




                                                                                                                                                                                                             Sylvanus Gani K.
                                                                                                                                                               Niko Kurniawan
                                                                                                                                                               Bonggowarsito
                                                                          Manggi Taruna


                                                                                           Eng Heng Nee
                                     Daisuke Ejima




                                                                                                                                                                                                                                                            Indonesia Tbk
                                                      Krisna Wijaya




                                                                                                                                    I Dewa Made
           No.         Name




                                                                                                                                                                                                                                           Sigit Hendra
                                                                                                                    Hafid Hadeli




                                                                                                                                                  Swandajani




                                                                                                                                                                                                Denny Riza
                                                                                                                                                                                Harry Latif




                                                                                                                                                                                                                                                              Danamon
                                                                                                                                                                                                                Mendrofa




                                                                                                                                                                                                                                            Gunawan
                                                                                                                                                                                                                                Takanori
                                                                                                          Congcar




                                                                                                                                                                                                                                                               PT Bank
                                                                                                          Congsin




                                                                                                                                                                                                                                 Mizuno
                                                                                                                                                    Gunadi
                                                                                                                                        Susila
                                                                                               Philip
                                                                             Habir




                                                                                                                                                                                                  Farib
           1.    Manggi Taruna
                                         -               -                                     -            -          -                -            -              -              -               -               -               -           -                 -
                 Habir

           2.    Jusuf Sukiman
                                         -               -                     -               -            -          -                -            -              -              -               -               -               -           -                 -

           3.    Restiana Ie Tjoe
                                         -               -                     -               -            -          -                -            -              -              -               -               -               -           -                 -
                 Linggadjaya



                                                                                                                                   Financial Relationship with:

                                                                                                                                                                                                                                                           Controlling
                                                     Board of Commissioners                                                                                          Board of Directors
                                                                                                                                                                                                                                                          Shareholders




                                                                                                                                                                                                             Sylvanus Gani K.
                                                                                                                                                               Niko Kurniawan
                                                                                                                                                               Bonggowarsito
                                                                          Manggi Taruna


                                                                                           Eng Heng Nee
                                     Daisuke Ejima




                                                                                                                                                                                                                                                            Indonesia Tbk
                                                      Krisna Wijaya




                                                                                                                                    I Dewa Made


           No.         Name
                                                                                                                    Hafid Hadeli




                                                                                                                                                                                                                                           Sigit Hendra
                                                                                                                                                  Swandajani




                                                                                                                                                                                                Denny Riza
                                                                                                                                                                                Harry Latif




                                                                                                                                                                                                                                                              Danamon
                                                                                                                                                                                                                Mendrofa




                                                                                                                                                                                                                                            Gunawan
                                                                                                                                                                                                                                Takanori
                                                                                                          Congcar




                                                                                                                                                                                                                                                               PT Bank
                                                                                                          Congsin




                                                                                                                                                                                                                                 Mizuno
                                                                                                                                                    Gunadi
                                                                                                                                        Susila
                                                                                               Philip
                                                                             Habir




                                                                                                                                                                                                  Farib
           1.    Manggi Taruna
                                         -               -                                     -            -          -                -            -              -              -               -               -               -           -                 -
                 Habir

           2.    Jusuf Sukiman
                                         -               -                     -               -            -          -                -            -              -              -               -               -               -           -                 -

           3.    Restiana Ie Tjoe
                                         -               -                     -               -            -          -                -            -              -              -               -               -               -           -                 -
                 Linggadjaya


         All members of the Company’s Audit Committee are independent in accordance with Financial Services
         Authority Regulation No. 55/POJK.04/2015 concerning the Establishment and Work Guidelines of the Audit
         Committee.

         The table below shows the relationship between the management and ownership of members of the
         Company’s Audit Committee in other companies:
                                                                                           Management and Ownership
                                                                                          at Other Financing Companies
                     Description                          As Member                                           Members
                                                                                                                                                       As                                                            Detail Description
                                                          of Board of                                        of Board of
                                                                                                                                                  Shareholders
                                                        Commissioners                                         Directors

                  Audit Committee                                Yes                      No                Yes                    No              Yes                  No

          Manggi Taruna Habir                                         -                     √                   -                  √                  -                   √                   All members of the Audit Committee
                                                                                                                                                                                              do not have management and
          Jusuf Sukiman                                               -                     √                   -                  √                  -                   √                   ownership relationships in other finance
                                                                                                                                                                                              companies.
          Restiana Ie Tjoe Linggadjaya                                -                     √                   -                  √                  -                   √



         Audit Committee Term of Office
         In accordance with OJK Regulation No. 55/POJK.04/2015 concerning the Establishment and Work Guidelines
         of the Audit Committee, the term of office of members of the Audit Committee may not be longer than the
         term of office of members of the Board of Commissioners and may be re-elected only for one subsequent
         term of office. If the Chairman of the Audit Committee resigns before his term of office, another Independent
         Commissioner will replace him.




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                                      Performance      Opening   Management    Corporate   Management      Corporate   Environmental    Supporting
                                       Highlights                  Report       Profile     Discussion    Governance     and Social        Data
                                                                                           and Analysis                Responsibility




The following is data on the tenure of members of the Audit Committee:
          Members’ Name                             Commencement                                    End of Term of Office

         Manggi Taruna Habir                        September 16, 2021                       Closing of AGSM Fiscal Year 2026

           Jusuf Sukiman                            September 16, 2021                       Closing of AGSM Fiscal Year 2026

     Restiana Ie Tjoe Linggadjaya                       July , 2022                          Closing of AGSM Fiscal Year 2026




Duties and Responsibilities of the Audit Committee                    7. The Committee is required to provide
The Audit Committee must monitor and evaluate                             recommendations regarding the appointment
the planning and implementation of the audit as                           of public accountants and KAP to the Board of
well as to monitor the follow-up to the audit results                     Commissioners to be submitted to the GMS.
in order to assess the adequacy of internal control,                  8. Submitting report of Audit Committee evaluation
including the adequacy of the financial reporting                         results on the implementation of audit service
process.                                                                  for annual historical financial information.
                                                                      9. Reviewing and reporting to the Board of
The Audit Committee is tasked with providing an                           Commissioners on complaints related to the
independent professional opinion to the Board of                          Company.
Commissioners on reports or matters submitted by                      10. Maintain the confidentiality of all Company
the Board of Directors to the Board of Commissioners                      documents, data and information.
as well as identifying matters requiring the attention                11. Create, review and update the Audit Committee
of the Board of Commissioners, which include:                             Guidelines and Work Rules.
1. Reviewing financial information to be issued                       12. Monitoring the follow-up audit results in order to
    by the Company such as financial statements,                          assess the adequacy of internal control, including
    projections and other financial information                           the adequacy of the financial reporting process..
    and ensuring that the financial statements
    are in accordance with applicable accounting                      Audit Committee Member Requirements
    standards.                                                        1. Must have high integrity, ability, knowledge,
2. Analyzing the Company’s compliance with                               experience in the field of work and be able to
    the laws and regulations in the capital market                       communicate well.
    and other laws and regulations related to the                     2. Independent Party member of the Committee
    Company’s activities.                                                must have audit expertise.
3. Evaluate and analyze the Company’s audit plan                      3. An Independent Party member of the Committee
    and its implementation. Ensure that audits have                      must have expertise in finance or accounting
    been carried out in the appropriate frequency                        for a financing company or sharia accounting
    and scope and supervise the follow-up of audit                       for a sharia financing company or a financing
    reports.                                                             company that has a sharia business unit (SBU).
4. Analyzing the independence and objectivity of                      4. An Independent Party member of the Committee
    public accountants as well as the suitability of                     must have expertise in legal matters and/or
    the audit by the Public Accounting Firm (KAP)                        capital market.
    with applicable auditing standards.                               5. Understand the financial statements, the
5. Analyzing the adequacy of audits conducted by                         Company’s business especially those related to
    KAP to ensure that all significant risks have been                   the services or business activities of the Company,
    considered.                                                          the audit process, risk management and the laws
6. Monitoring and evaluating the planning and                            and regulations in the Capital Market as well as
    execution of tasks of internal audit work units,                     other relevant laws and regulations.
    the suitability of audit by external auditors to                  6. Not a person in a public accounting firm or legal
    audit standards, the conformity of financial                         consultant office or Public Appraisal Service
    statements to financial accounting standards,                        Office or other party providing assurance
    and follow-up by the Board on the findings of                        services, non-assurance services, appraisal
    internal audit unit work units, external auditors,                   services and/or other consulting services to the
    the results of the Financial Services Authority’s                    Company in the last 6 (six) months.
    supervision, and/or the results of the supervision                7. Not a person who works or has the authority and
    of other authorities and institutions.                               responsibility to plan, lead, control or supervise
                                                                         the activities of the Company in the last 6 (six)
                                                                         months. However, this provision does not apply
                                                                         to Independent Commissioners.




                                                                         2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 287
Page 290
         8. Members of the Audit Committee, either directly         Work Ethics
             or indirectly, do not own the Company’s shares.        Each member of the Audit Committee is required to
             In the event that a member of the Committee            have good integrity, character and morals.
             acquires the Company’s shares either directly or
             indirectly as a result of a legal event, then within   Procedure for Selection of Audit Committee
             6 months after the acquisition of the shares must      Members who are not members of the Company’s
             be transferred to another party.                       Board of Commissioners
         9. Committee members are prohibited from                   1. The Chairman of the Audit Committee or the
             having affiliation with members of the Board              Board of Directors has the right to propose
             of Commissioners, members of the Board of                 the names of candidates for members of the
             Directors or the controlling shareholder of the           Audit Committee from outside the members
             Company or Public Company.                                of the Company’s Board of Commissioners to
         10. Members of the Committee, either directly or              the Company’s Nomination and Remuneration
             indirectly, are prohibited from having a business         Committee. The proposed candidate must
             relationship related to the Company’s business            meet the competency and independence
             activities.                                               requirements required as a member of the Audit
         11. Willing to improve competence continuously                Committee.
             through education and training.                        2. The Nomination and Remuneration Committee
         12. Must comply with the code of ethics of the Audit          will conduct interviews and examine the
             Committee set by the Company.                             requirements     of  the    candidates.    After
         13. Must have at least 1 (one) member with education          conducting interviews and researching the
             background and expertise in accounting and                requirements of the candidates, the Nomination
             finance.                                                  and Remuneration Committee will submit
                                                                       recommendations on the candidates to be
         Authority of the Audit Committee                              appointed as members of the Audit Committee
         1. Can access Company documents, data and                     to the Board of Commissioners.
            information regarding employees, funds, assets,         3. The Board of Commissioners will study
            and other Company resources related to the                 the recommendations of the Nomination
            implementation of their duties.                            and     Remuneration    Committee.      If  the
         2. Communicate directly with employees, including             recommendation is approved, the Board of
            the Board of Directors and those who carry out             Commissioners will issue a decision letter on
            the functions of internal audit, risk management           the appointment as a member of the Audit
            and accountants regarding the duties and                   Committee. A copy of the appointment letter
            responsibilities of the Audit Committee.                   was also submitted to the Company’s Board of
         3. Involve independent parties other than members             Directors.
            of the Audit Committee as needed to assist in           4. The appointment of new members of the Audit
            carrying out their duties (if necessary).                  Committee will be reported by the Chairman of
         4. Perform other authorities given by the Board of            the Audit Committee in the first GMS after the
            Commissioners.                                             appointment is made.




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                                     Performance   Opening   Management   Corporate     Management      Corporate   Environmental    Supporting
                                      Highlights               Report      Profile       Discussion    Governance     and Social        Data
                                                                                        and Analysis                Responsibility




Procedure for Selection of Company Audit Committee Members


                                           General Meeting of
                                           Shareholders (GMS)



                  4. Report of Change of
                       Membership


                                                                                      2. Recommendation
                                       Board of Commissioners



                                3. Appointment
                                                                                                  Nomination &
    Audit Committee
                                                                                              Remuneration Committee


                                                              1. Candidate Nomination




                                                                             1. Candidate Nominatiion
                                            Board of Directors




Implementation of Audit Committee Duties                         appointed by the GMS will conduct audit to the
during 2024                                                      Company’s financial statements as regulated
During 2024, the Audit Committee has carried out                 in FSA Regulation No. 9 Year 2023 concerning
its duties in accordance with the Guidelines and                 the Use of Public Accountants and Public
Work Rules of the Audit Committee.                               Accounting Firms in Financial Services Activities
                                                                 was Imelda & Rekan (Firm Member of Deloitte
Implementation of the duties of the Audit                        Asia Pacific and Deloitte Global Network) and
Committee throughout 2024, among others:                         Elisabeth Imelda.
1. Reviewing the Company’s financial reports                  3. Reviewing the effectiveness of internal control,
   prior to submission to the Financial Services                 risk reporting and implementation of risk
   Authority, the Stock Exchange, other institutions             management and compliance with applicable
   and the public, including the Annual Financial                laws and regulations.
   Statements for the financial year ending                   4. Prepare reports on the implementation of the
   31 December 2023, Financial Statements First                  duties of the Audit Committee to the Board of
   Quarter of 2024, Financial Reports First Semester             Commissioners.
   of 2024, Financial Statements Third Quarter of
   2024 and Annual Financial Statements for the               All findings, notes and recommendations from the
   financial year ending on December 31, 2024.                results of the implementation of activities, review
2. Provide recommendations to the Board of                    and analysis of the Audit Committee during 2024
   Commissioners regarding the appointment of a               have been communicated and discussed with the
   Public Accountant and Public Accounting Firm               Company’s Management and Independent External
   which the Board of Commissioners will propose              Auditor, and have been reported to the Company’s
   to the GMS to examine the Company’s financial              Board of Commissioners for improvement and
   statements. Public Accountant who has been                 follow-up from the Company’s Management.




                                                                  2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 289
Page 292
         Audit Committee Reporting
                              Report                                         Designated To                                 Date of Report

          Audit Committee Report                             Board of Commissioners                                February 7, 2024

          Audit Committee Report                             Board of Commissioners                                March 26, 2024

          Evaluation Report on the Implementation of         Directorate of Supervision of Financing               June 28, 2024
          the Audit Services for Financial Information for   Institutions of the Financial Services Authority
          Financial Year 2023 by Public Accountants and/
          or Public Accounting Firms

          Audit Committee Report                             Board of Commissioners                                June 5, 2024

          Audit Committee Report                             Board of Commissioners                                August 7, 2024

          Audit Committee Report                             Board of Commissioners                                September 26, 2024

          Audit Committee Report                             Board of Commissioners                                December 3, 2024


         Audit Committee Member Training
         To improve the knowledge and quality of members of the Audit Committee, in 2024, members of the
         Company’s Audit Committee attended trainings, including:
                  name                             Training Organizer                                           Title of Training

          Manggi Taruna Habir      Indonesian Audit Committee Association (IKAI)          Certification for Audit Committee Practices

                                   The Indonesian Association of Financing                Seminar Nasional: Tantangan Pembiayaan Tahun
                                   Companies                                              2024

          Jusuf Sukiman            Indonesian Audit Committee Association (IKAI)          Certification for Audit Committee Practices

          Restiana Ie Tjoe         Asian Confederation of Institutes of Internal          Purposeful Impact
          Linggadjaya              Auditors
                                   (ACIIA)

                                   Indonesian Audit Committee Association (IKAI)          Certification In Audit Committee Practices Review
                                                                                          Course Batch XLVII

                                   Indonesian Audit Committee Association (IKAI)          Certification for Audit Committee Practices

                                   Internal Audit Education Foundation (YPIA)             Cultural Transformation: Integrating ESG
                                                                                          Cybersecurity, and Innovative Risk Management

                                   Lee Kuan Yew School of Public Policy                   Decarbonizing Southeast Asia: The Policy-Tech
                                                                                          Interplay

                                   Internal Audit Education Foundation (YPIA)             Seminar Nasional Internal Audit (SNIA) 2024



         Audit Committee Meeting
         Regulations regarding the Company’s Audit Committee Meeting:
         · The Audit Committee will hold regular Committee Meetings at least once in 3 (three) months.
         · Committee meetings can only be held if attended by more than (one half) of the total members.
         · Committee Meeting decisions are taken based on deliberation and consensus. In the event that deliberation
           and consensus does not occur, the decision is made based on the majority vote.
         · Audit Committee meetings are chaired by the Chairman of the Committee.
         · If the Chairman of the Audit Committee is not present, then one member of the Audit Committee who is
           attending the Meeting is appointed to chair the Audit Committee Meeting.
         · The results of the Audit Committee meeting must be stated in the minutes of the meeting and properly
           documented.
         · Differences of opinion that occur in the Audit Committee Meeting must be clearly stated in the minutes of
           the meeting along with the reasons for the difference.

         During 2024, the Audit Committee has held 7 (seven) meetings with the attendance rate of members of
         the Audit Committee reaching 100%. This maximum level of attendance shows the high commitment of all
         members of the Company’s Audit Committee.




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                                               Performance   Opening   Management     Corporate   Management      Corporate        Environmental          Supporting
                                                Highlights               Report        Profile     Discussion    Governance          and Social              Data
                                                                                                  and Analysis                     Responsibility




The brief report of the Audit Committee Meetings for 2024 is as follows:

Rapat Komite Audit
                                                                                                                          Attendance of
                                                                                                                        Committee Members




                                                                                                                                                          Restiana Ie Tjoe
                                                                                                                       Manggi Taruna




                                                                                                                                          Jusuf Sukiman




                                                                                                                                                           Linggadjaya
         Date                                                  Agenda




                                                                                                                          Habir
January 25, 2024         1.   Final Report-Results of 2023 Audit (Deloitte)                                                √               √                  √
                         2.   Update on ADMF FY 2023 Financial Statements.
                         3.   2023 Business Plan Realization.
                         4.   Audit Achievement and Rating Full Year 2023
                         5.   Highlighted Issues
                         6.   Summary of Internal Quality Assurance Review Results
                         7.   Fraud Update

April 29, 2024           1.   Update on ADMF 1Q 2024 Finance Statement                                                     √               √                  √
                         2.   Update on Accounting Policy and Tax Matters
                         3.   Audit Achievement and Rating as of March 31, 2024
                         4.   Information Technology Audit Results
                         5.   Fraud Update

July 25, 2024            1.   Update on ADMF 1H 2024 Financial Statement                                                   √               √                  √
                         2.   Tax Matters
                         3.   1H2024 Business Plan Realization
                         4.   Audit Achievement and Rating as of June 30, 2024
                         5.   Information Technology Audit Result-Corrective Action Plan Status
                         6.   Fraud Update

September 3, 2024        1. Change on Audit Plan                                                                           √               √                  √
                         2. Joint Audit Committe and Risk Management Committe Meeting on Fraud
                            Discussion

October 24, 2024         1. Update on ADMF 3Q 2024 Financial Statement                                                     √               √                  √
                         2. Update on Tax Matters

November 21, 2024        1. 2025 Audit Plan                                                                                √               √                  √
                         2. Review Scope of Audit Work KAP Deloitte Per December 31, 2024

November 29, 2024        1.   Audit Achievement and Rating as of October 31, 2024.                                         √               √                  √
                         2.   Digital Center of Excellence Audit Results
                         3.   Information Technology Audit Corrective Action Plan Status
                         4.   Fraud Update



Audit Committee Performance Assessment
The performance appraisal of the committees under the Board of Commissioners consists of, among others,
assessing the level of attendance at meetings, implementation of main duties/tasks and the timeliness of
submitting required reports.

Performance appraisal of the Audit Committee in 2024:
 No.         Assessment Criteria                     Weight (%)                     Achievement (%)               Weight x Achievement (%)

  1.    Meeting attendance rate                                        20                                  100                                                      20

 2.     Task execution                                                 40                                  100                                                     40

  3.    Report submission accuracy                                     40                                  100                                                     40

Total                                                                                                                                                           100




                                                                            2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 291
Page 294
         RISK MONITORING COMMITTEE REPORT                      Guidelines and Work Procedures of the
                                                               Risk Monitoring Committee
         The Risk Monitoring Committee is one of the           The Adira Finance Risk Monitoring Committee has
         committees that assists the Board of Commissioners    had a Work Guidelines and Procedures since 2011
         in carrying out its supervisory function on the       and has been evaluated several times and the last
         Company’s performance, which is one of the main       revision was on July 29, 2021.
         pillars in the implementation of Good Corporate
         Governance principles, as stipulated in the Charter   The Risk Monitoring Committee’s Guidelines
         (Work Guidelines and Procedures of the Risk           and Work Rules have also been uploaded to the
         Monitoring Committee).                                Company’s official website at www.adira.co.id.

         Establishment of the Company’s Risk                   Membership
         Monitoring Committee                                  In accordance with the Decision of the Board of
         Initially, the Risk Monitoring Committee at Adira     Commissioners dated June 6, 2022, the composition
         Finance was called the Corporate Risk Management      of the Risk Monitoring Committee is as follows:
         Committee, which was first established on August      Chairman : Krisna Wijaya (Independent
         30, 2004 based on the Resolution of the Company’s     		Commissioner)
         Board of Commissioners Meeting.                       Member : Manggi Taruna Habir (Independent
                                                               		Commissioner)
         On November 29, 2005, based on the decision of        Member : Rio Erriad (Independent Party)
         the Company’s Board of Commissioners Meeting,
         the Audit Committee and the Risk Management           Information regarding the work experience and
         Committee were merged into the Audit and Risk         educational history of each member of the Risk
         Management Committee.                                 Monitoring Committee can be seen in the Company
                                                               Data Section - Risk Monitoring Committee Profile.
         With the development of the Company’s business
         and the increasing challenges that must be dealt      Independence of the Risk Management
         with by the Risk Management Committee, there          Committee
         is a need for a segregation of the Audit and Risk     All members of the Risk Management Committee
         Management Committee. Therefore, based on these       are independent parties who have no financial,
         considerations, on April 28, 2011, the Company’s      management, share ownership and/or family
         Audit Committee and Risk Management were              relationships with members of the Board of
         segregated into the Audit Committee and the Risk      Commissioners, members of the Board of Directors,
         Management Committee.                                 and/or Controlling Shareholders or business
                                                               relationships with the Company, both subsidiaries
         Furthermore, to comply with the provisions of         and affiliated companies, which may affect their
         FSA Regulation No. 29/POJK.05/2020 concerning         ability to act independently.
         Amendments to POJK No. 30/POJK.05/2014
         concerning Good Corporate Governance for              To determine the independence of the members
         Financing Companies, the name of the Committee        of the Company’s Risk Monitoring Committee, it
         was adjusted to become the Risk Monitoring            can be observed from the data on family relations,
         Committee on March 30, 2021.                          finances, management and ownership of each
                                                               member of the Risk Monitoring Committee.

                                                               The family and financial relationships of members
                                                               of the Risk Monitoring Committee with members of
                                                               the Board of Commissioners and/or members of the




292 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                                                                    Performance                                     Opening                         Management                          Corporate                     Management                         Corporate               Environmental                    Supporting
                                                                                     Highlights                                                                       Report                             Profile                       Discussion                       Governance                 and Social                        Data
                                                                                                                                                                                                                                      and Analysis                                               Responsibility




Board of Directors and shareholders of the Company are as follows:

Family Relationship:
                                                                                                                                                    Family Relationship with

                                                                                                                                                                                                                                                                                                                         Controlling
                                           Board of Commissioners                                                                                                                                          Board of Directors
                                                                                                                                                                                                                                                                                                                        Shareholders




                                                                                                                                                                                                                                                                                                 Sigit Hendra Gunawan
                                                             Manggi Taruna Habir


                                                                                   Eng Heng Nee Philip




                                                                                                                                                     I Dewa Made Susila


                                                                                                                                                                          Swandajani Gunadi




                                                                                                                                                                                                                                                                                                                           PT Bank Danamon
                                                                                                             Congsin Congcar




                                                                                                                                                                                                                                         Denny Riza Farib




                                                                                                                                                                                                                                                                               Takanori Mizuno
                                                                                                                                                                                                                                                            Sylvanus Gani K.
                                                                                                                                                                                                  Niko Kurniawan
                                                                                                                                                                                                  Bonggowarsito
                           Daisuke Ejima




                                                                                                                                                                                                                                                                                                                             Indonesia Tbk
                                            Krisna Wijaya
 No.         Name




                                                                                                                                    Hafid Hadeli




                                                                                                                                                                                                                        Harry Latif




                                                                                                                                                                                                                                                               Mendrofa
  1.   Krisna Wijaya          -                                   -                     -                        -                     -                  -                    -                       -                   -                 -                    -                -                  -                         -


 2.    Manggi                 -                -                                        -                        -                     -                  -                    -                       -                   -                 -                    -                -                  -                         -
       Taruna Habir

 3.    Rio Erriad             -                -                  -                     -                        -                     -                  -                    -                       -                   -                 -                    -                -                  -                         -



Financial relationship:
                                                                                                                                                   Financial Relationship with

                                                                                                                                                                                                                                                                                                                         Controlling
                                           Board of Commissioners                                                                                                                                          Board of Directors
                                                                                                                                                                                                                                                                                                                        Shareholders




                                                                                                                                                                                                                                                                                                 Sigit Hendra Gunawan
                                                             Manggi Taruna Habir


                                                                                   Eng Heng Nee Philip




                                                                                                                                                     I Dewa Made Susila


                                                                                                                                                                          Swandajani Gunadi




                                                                                                                                                                                                                                                                                                                           PT Bank Danamon
                                                                                                             Congsin Congcar




                                                                                                                                                                                                                                         Denny Riza Farib




                                                                                                                                                                                                                                                                               Takanori Mizuno
                                                                                                                                                                                                                                                            Sylvanus Gani K.
                                                                                                                                                                                                  Niko Kurniawan
                                                                                                                                                                                                  Bonggowarsito
                           Daisuke Ejima




                                                                                                                                                                                                                                                                                                                             Indonesia Tbk
                                            Krisna Wijaya




 No.         Name
                                                                                                                                    Hafid Hadeli




                                                                                                                                                                                                                        Harry Latif




                                                                                                                                                                                                                                                               Mendrofa




  1.   Krisna Wijaya          -                                   -                     -                        -                     -                  -                    -                       -                   -                 -                    -                -                  -                         -


 2.    Manggi                 -                -                                        -                        -                     -                  -                    -                       -                   -                 -                    -                -                  -                         -
       Taruna Habir

 3.    Rio Erriad             -                -                  -                     -                        -                     -                  -                    -                       -                   -                 -                    -                -                  -                         -



The table below shows the relationship between the management and ownership of members of the
Company›s Risk Monitoring Committee in other finance companies:
                                                                                            Management and Ownership
                                                                                           at Other Financing Companies
             Description
                                                            as Members of                                                 As Members of                                            As                                                                                 Detail Description
                                                                 BoC                                                          BoD                                             Shareholders

   Risk Monitoring Committee                                 Yes                                  No                           Yes                  No                            Yes                              No

Krisna Wijaya                                                       -                                    √                      -                     √                                       -                    √                  All members of the Risk Management
                                                                                                                                                                                                                                      Committee do not have management
Manggi Taruna Habir                                                 -                                    √                      -                     √                                       -                    √                  and ownership relationships in other
                                                                                                                                                                                                                                      finance companies.
Rio Erriad                                                          -                                    √                      -                     √                                       -                    √


Term of Office of the Risk Monitoring Committee
In accordance with the Guidelines and Work Rules of the Company’s Risk Monitoring Committee dated July
29, 2021, the term of office of members of the Risk Monitoring Committee may not be longer than the term
of office of members of the Board of Commissioners and may be re-elected only for one subsequent term of
office. If the Chairman of the Committee resigns before his term of office, another Independent Commissioner
will replace him.




                                                                                                                                                                               2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 293
Page 296
         The following is data on the tenure of members of the Risk Monitoring Committee:
                       Members’ Name            Commencement Year                          End of Term

          Krisna Wijaya                   September 30, 2021             Closing of the Annual GMS Fiscal year 2026

          Manggi Taruna Habir             June 6, 2022                   Closing of the Annual GMS Fiscal year 2026

          Rio Erriad                      September 30, 2021             Closing of the Annual GMS Fiscal year 2026


         Duties and Responsibilities of the Risk                 11. Other duties, apart from those mentioned
         Monitoring Committee                                        above, which are assigned by the Board of
         The Risk Management Committee has the duties                Commissioners to the Committee in accordance
         and responsibilities to monitor and evaluate the            with their functions and duties from time to time
         planning and implementation of the Company’s risk           as needed.
         management.
                                                                 Authority of the Risk Monitoring
         The Risk Management Committee is tasked with            Committee
         providing an independent professional opinion           1. The Company’s Risk Monitoring Committee is
         to the Board of Commissioners on reports or                authorized to have full, free and unrestricted
         matters submitted by the Board of Directors to             access to information about employees, funds,
         the Board of Commissioners as well as identifying          assets and other Company resources related to
         matters requiring the attention of the Board of            the implementation of their duties.
         Commissioners, which include:                           2. In exercising its authority, the Risk Monitoring
         1. Prepare an annual activity plan that is approved        Committee is required to cooperate with the
             by the Board of Commissioners.                         Company’s risk management unit and other
         2. Monitor        and    evaluate    the  conformity       units, if necessary.
             between the Company’s risk management               3. Perform other authorities given by the Board of
             policies and their implementation in order             Commissioners.
             to provide recommendations to the Board of
             Commissioners.                                      Implementation of Duties of the Risk
         3. Monitor and evaluate the implementation of           Monitoring Committee during 2024
             duties of the risk management committee and         During 2024, the Risk Monitoring Committee
             risk management work unit.                          has carried out its duties in accordance with the
         4. Report various risks encountered by the              Guidelines and Work Rules of the Risk Monitoring
             Company and the implementation of risk              Committee.
             management by the Board of Directors to the
             Board of Commissioners                              Implementation of the duties of the Risk Monitoring
         5. Evaluate the Company’s risk management               Committee throughout 2024, among others:
             policies, at least once a year.                     1. Prepare an annual activity plan that is approved
         6. Evaluate        the    accountability   for    the      by the Board of Commissioners.
             implementation of the Board of Directors’ risk      2. Evaluate   the    conformity     between     the
             management policies, at least on a quarterly           Company’s risk management policies and their
             basis.                                                 implementation.
         7. Maintain the confidentiality of all Company          3. Monitor and evaluate the implementation of
             documents, data and information.                       the Company’s risk management in order to
         8. Create, review and update the Risk Monitoring           provide recommendations to the Board of
             Committee’s Work Guidelines and Rules.                 Commissioners.
         9. Organize and grant authority to conduct              4. Report various risks encountered by the
             investigations within the scope of their duties.       Company and the implementation of risk
         10. Collaborate       with     outside   consultants,      management by the Board of Directors to the
             accountants or other external parties who              Board of Commissioners
             provide advice to the Committee or provide          5. Evaluate the Company’s risk management
             direction in connection with investigations, seek      policies.
             various related information from employees of       6. Evaluate    the    accountability      for   the
             the collaborating parties at the request of the        implementation of the Board of Directors’ risk
             Committee.                                             management policies on a quarterly basis.




294 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                         Performance   Opening   Management   Corporate    Management      Corporate   Environmental    Supporting
                                          Highlights               Report      Profile      Discussion    Governance     and Social        Data
                                                                                           and Analysis                Responsibility




Risk Monitoring Committee Reporting
                Reports                                Designated to                                      Reportin Date

Risk Monitoring Committee Report         Board of Commissioners                           February 7, 2024

Risk Monitoring Committee Report         Board of Commissioners                           March 26, 2024

Risk Monitoring Committee Report         Board of Commissioners                           June 5, 2024

Risk Monitoring Committee Report         Board of Commissioners                           December 3, 2024


Risk Monitoring Committee Member Training
To improve the knowledge and quality of members of the Risk Monitoring Committee, in 2024, members of
the Company’s Audit Committee have attended trainings, including:
        Name                          Training Organizer                                             Training Title

Krisna Wijaya         Indonesia Financial Services Associati                  National Seminar: Growing Within the Regulations
                                                                              of the P2SK Law

                      Indonesia Risk Management Professional                  Riskhub International Webinar: ESG Integration in
                      Association (IRMAPA) & Enterprise Risk                  Risk Management: A Practical Exploration”
                      Management Academy (ERMA)


                      Universitas Jenderal Soedirman                          National Seminar: Synergy between the
                                                                              Indonesian Prosecutor’s Office and the Indonesian
                                                                              Ministry of State-Owned Enterprises to Optimize
                                                                              the State-Owned Enterprises’ Management”

                      Indonesia Risk Management Professional                  Riskhub International Webinar “AI & Risk
                      Association (IRMAPA) & Enterprise Risk                  Management: Based on ISO 23894 & ISO 42001:
                      Management Academy                                      Proactive Approaches for Sustainable Innovation”


                      Indonesian Banking Development Institute (LPPI)         Executive Refreshment for Top Level Management
                      in cooperation with PT Jaminan Kredit Indonesia

                      Indonesian Banking Development Institute (LPPI)         International Benchmarking Visit to United
                                                                              Kingdom

                      Enterprise Risk Management Academy                      Risk Beyond 2024 On Enterprise Risk Management

Manggi Taruna Habir   Indonesian Audit Committee Association (IKAI)           Certification for Audit Committee Practices

                      The Indonesian Association of Financing                 National Seminar: Financing Challenges in 2024
                      Companies

Rio Erriad            PT Bank Danamon Indonesia Tbk                           As a Trainer in Credit Analysis and Financial
                                                                              Statement Training for Mortgage Risk Team

                      PT Bank Danamon Indonesia Tbk                           As Trainer in Intermediate Credit Bootcamp SME
                                                                              Risk Training

                      Bank Tabungan Negara (Persero) Tbk                      As Trainer in Completion and Execution of Moving
                                                                              Collateral Training for Recovery Team



Risk Monitoring Committee Meeting
Regulations regarding the Company’s Risk Monitoring Committee Meeting:
· The Risk Monitoring Committee will hold meetings as needed or at least 4 (four) times in 1 (one) year.
• Meetings can only be held if attended by at least 50% of the total number of members including one
  Independent Commissioner.
• Meeting decisions are taken based on deliberation and consensus. In the event that consensus deliberation
  does not occur, the decision is made based on a majority vote.
• Committee meetings are chaired by the Chair of the Committee
• If the Committee Chair is not present, then one of the Committee members who attend the Meeting is
  appointed to chair the Risk Management Committee Meeting.
• The results of the Committee Meetings must be stated in the minutes of the meeting and properly
  documented.
• Dissenting opinion that occur in the Meeting must be clearly stated in the minutes of the meeting along
  with the reasons for the difference.

During 2024, the Risk Monitoring Committee has held 5 (five) meetings with the attendance rate of members
of the Risk Monitoring Committee reaching 100%. This maximum level of attendance shows the high
commitment of all members of the Company›s Risk Monitoring Committee.




                                                                      2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 295
Page 298
         The list of attendance at Risk Monitoring meetings during 2024 is as follows:
                                                                                                               Attendance of
                                                                                                             Committee Members




                                                                                                              Krisna Wijaya




                                                                                                                              Taruna Habir


                                                                                                                                             Rio Erriad
                  Date                                            Agenda




                                                                                                                                Manggi
          January 25, 2024      1. Approval 2023 Financial Soundness Level                                     √                 √            √
                                2. Risk Appetite Statement 2023
                                3. Update on Restructure – COVID19
                                4. Regular Update – Risk
                                   - Credit Risk & Sales
                                   - Operational Risk
                                   - Information Risk
                                   - Market & Liquidity Risk
                                   - Legal Risk
                                   - Reputation Risk
                                   - Compliance Risk
                                5. Anti Money Laundering Update
          April 25, 2024        1. Risk Appetite Statement March 2024                                          √                 √            √
                                2. Regular Update - Risk
                                   - Credit Risk & Sales
                                   - Operational Risk
                                   - Information Risk
                                   - Market & Liquidity Risk
                                   - Legal Risk
                                   - Reputation Risk
                                   - Compliance Risk
                                3. Anti Money Laundering Update
          July 25, 2024         1. Acknowledgment: 2024 Guideline of Risk Management Implementation            √                 √            √
                                2. Risk Matrix & Risk Appetite Statement June 2024
                                3. Regular Update - Risk
                                   - Credit Risk & Sales
                                   - Operational Risk
                                   - Information Risk
                                   - Market & Liquidity Risk
                                   - Legal Risk
                                   - Reputation Risk
                                   - Compliance Risk
                                4. Anti Money Laundering Update
          September 3, 2024     Joint Audit Committe and Risk Management Committe Meeting on Fraud             √                 √            √
                                Discussion
          October 24, 2024      1. Acknowledgment RMC & IT                                                     √                 √            √
                                2. Risk Appetite Statement September 2024
                                3. Regular Update - Risk
                                   - Credit Risk & Sales
                                   - Operational Risk
                                   - Information Risk
                                   - Market & Liquidity Risk
                                   - Legal Risk
                                   - Reputation Risk
                                   - Compliance Risk
                                4. Anti Money Laundering Update


         All findings, notes, and recommendations from the results of the implementation of activities, review, and
         analysis of the Risk Management Committee during 2024 have been communicated and discussed with the
         Company’s Management, and have been reported to the Company’s Board of Commissioners for improvement
         and follow-up from the Company’s Management.

         Risk Monitoring Performance Assessment
         The performance appraisal of the committees under the Board of Commissioners consists of, among others,
         assessing the level of attendance at meetings, implementation of main duties and the timeliness of submitting
         required reports.

         Performance assessment of the Risk Monitoring Committee in 2024:
                                                                                                            Weight x Achievement
           No.             Assessment Criteria                 Weight (%)           Achievement (%)
                                                                                                                     (%)

           1.    Meeting attendance rate                                     20                       100                                           20

           2.    Task Implementation                                         40                       100                                          40

           3.    Accuracy of Report Submission                               40                       100                                          40

          TOTAL                                                                                                                                 100

296 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                      Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                       Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                       and Analysis                Responsibility




NOMINATION AND REMUNERATION                                    In accordance with the Decision of the Board
COMMITTEE                                                      of Commissioners dated February 7, 2024, the
                                                               composition of the Nomination and Remuneration
The Nomination and Remuneration Committee                      Committee is as follows:
consists of 4 (four) members, chaired by the                   Chairman : Manggi Taruna Habir (Independent
Company’s Independent Commissioner.                            		Commissioner)
                                                               Member : Daisuke Ejima (President Commissioner)
Guidelines and Work Procedures of the                          Member : Eng Heng Nee Philip (Commissioner)
Nomination and Remuneration Committee                          Member : Tri Evita Aryani (Head of Human Capital
Adira Finance’s Nomination and Remuneration                    		 & General Affairs)
Committee has had Work Guidelines and Procedures
since 2008 and has been evaluated several times,               Information regarding the work experience
most recently on July 29, 2021.                                and education history of each member of the
                                                               Nomination and Remuneration Committee can be
The Nomination and Remuneration Committee                      seen in the Company Data Section - Nomination
Guidelines and Work Rules have also been uploaded              and Remuneration Committee Profile.
to the Company’s official website at www.adira.co.id.
                                                               Based on the provisions of FSA Regulation No. 29/
Membership                                                     POJK.05/2020 concerning Amendments to FSA
In accordance with the Decision of the Board                   Regulation No. 30/POJK.05/2014 concerning Good
of Commissioners dated October 18, 2021, the                   Corporate Governance for Financing Companies and
composition of the Nomination and Remuneration                 OJK Regulation No. 34/POJK.04/2014 concerning
Committee is as follows:                                       the Nomination and Remuneration Committee of
Chairman : Manggi Taruna Habir (Independent                    Issuers or Public Companies, especially the provisions
		Commissioner)                                                of Article 3 Paragraph 1 letter a, the chairman of the
Member : Daisuke Ejima (President Commissioner)                Nomination and Remuneration Committee must be
Member : Eng Heng Nee Philip (Commissioner)                    held by an Independent Commissioner.
Member : Hafid Hadeli (Commissioner)
Member : Tri Evita Aryani (Head of Human Capital               Independence of the Nomination and
		 & General Affairs)                                          Remuneration Committee members
                                                               To determine the independence of the members
In connection with the resignation of Yasushi Itagaki          of the Nomination and Remuneration Committee
as President Commissioner of the Company at the                of the Company, it can be observed from the data
Annual GMS held on April 4, 2023, the composition              on family relations, finances, management and
of the Nomination and Remuneration Committee                   ownership of each member of the Nomination and
until February 6, 2024 is as follows:                          Remuneration Committee.
Chairman : Manggi Taruna Habir (Independent
		Commissioner)                                                The family and financial relationships of members
Member : Eng Heng Nee Philip (Commissioner)                    of the Nomination and Remuneration Committee
Member : Tri Evita Aryani (Head of Human Capital               with members of the Board of Commissioners
		 & General Affairs)                                          and/or members of the Board of Directors and
                                                               shareholders of the Company are as follows:




                                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 297
Page 300
         Family Relationship:
                                                                                                                                               Family Relationship with:

                                                                                                                                                                                                                                                                                                        Controlling
                                                Board of Commissioners                                                                                                                            Board of Directors
                                                                                                                                                                                                                                                                                                       Shareholders




                                                                                                                                                                                                                                                                                Sigit Hendra Gunawan
                                                                 Manggi Taruna Habir


                                                                                       Eng Heng Nee Philip




                                                                                                                                                I Dewa Made Susila


                                                                                                                                                                     Swandajani Gunadi




                                                                                                                                                                                                                                                                                                          PT Bank Danamon
                                                                                                             Congsin Congcar




                                                                                                                                                                                                                        Denny Riza Farib




                                                                                                                                                                                                                                                              Takanori Mizuno
                                                                                                                                                                                                                                           Sylvanus Gani K.
                                                                                                                                                                                         Niko Kurniawan
                                                                                                                                                                                         Bonggowarsito
                                Daisuke Ejima




                                                                                                                                                                                                                                                                                                            Indonesia Tbk
                                                 Krisna Wijaya
           No.       Name




                                                                                                                               Hafid Hadeli




                                                                                                                                                                                                          Harry Latif




                                                                                                                                                                                                                                              Mendrofa
           1.    Manggi            -                -                                       -                    -                -                  -                    -                   -              -              -                    -                -                  -                         -
                 Taruna Habir

           2.    Daisuke                            -                 -                     -                    -                -                  -                    -                   -              -              -                    -                -                  -                         -
                 Ejima

           3.    Eng Heng          -                -                 -                                          -                -                  -                    -                   -              -              -                    -                -                  -                         -
                 Nee Philip

           4.    Hafid Hadeli      -                -                 -                     -                    -                                   -                    -                   -              -              -                    -                -                  -                         -

           5.    Tri Evita         -                -                 -                     -                    -                -                  -                    -                   -              -              -                    -                -                  -                         -
                 Aryani



         Financial Relationship:
                                                                                                                                              Financial Relationship with:

                                                                                                                                                                                                                                                                                                        Controlling
                                                Board of Commissioners                                                                                                                            Board of Directors
                                                                                                                                                                                                                                                                                                       Shareholders




                                                                                                                                                                                                                                                                                Sigit Hendra Gunawan
                                                                 Manggi Taruna Habir


                                                                                       Eng Heng Nee Philip




                                                                                                                                                I Dewa Made Susila


                                                                                                                                                                     Swandajani Gunadi




                                                                                                                                                                                                                                                                                                          PT Bank Danamon
                                                                                                             Congsin Congcar




                                                                                                                                                                                                                        Denny Riza Farib




                                                                                                                                                                                                                                                              Takanori Mizuno
                                                                                                                                                                                                                                           Sylvanus Gani K.
                                                                                                                                                                                         Niko Kurniawan
                                                                                                                                                                                         Bonggowarsito
                                Daisuke Ejima




                                                                                                                                                                                                                                                                                                            Indonesia Tbk
                                                 Krisna Wijaya




           No.       Name
                                                                                                                               Hafid Hadeli




                                                                                                                                                                                                          Harry Latif




                                                                                                                                                                                                                                              Mendrofa




           1.    Manggi            -                -                                       -                    -                -                  -                    -                   -              -              -                    -                -                  -                         -
                 Taruna Habir

           2.    Daisuke                            -                 -                     -                    -                -                  -                    -                   -              -              -                    -                -                  -
                 Ejima

           3.    Eng Heng          -                -                 -                                          -                -                  -                    -                   -              -              -                    -                -                  -                         -
                 Nee Philip

           4.    Hafid Hadeli      -                -                 -                     -                    -                                   -                    -                   -              -              -                    -                -                  -

           5.    Tri Evita         -                -                 -                     -                    -                -                  -                    -                   -              -              -                    -                -                  -                         -
                 Aryani

         Note: Daisuke Ejima and Hafid Hadeli serve as President Director and Vice President Director of PT Bank Danamon Indonesia Tbk,
         respectively




298 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                         Performance        Opening       Management     Corporate    Management       Corporate   Environmental    Supporting
                                          Highlights                        Report        Profile      Discussion     Governance     and Social        Data
                                                                                                      and Analysis                 Responsibility




The table below shows the relationship between the management and ownership of members of the
Company’s Nomination and Remuneration Committee in other finance companies:
                                           Management and Ownership
                                          at Other Financing Companies
             Description         As Member              Members
                                                                                    As
                                 of Board of           of Board of                                                   Detail Description
                                                                               Shareholders
                               Commissioners            Directors

 Nomination and Remuneration
                                Yes        No          Yes            No        Yes         No
          Committee

Manggi Taruna Habir              -          √           -             √           -          √       All members of the Nomination and
                                                                                                     Remuneration Committee do not
Daisuke Ejima                    -          √           -             √           -          √       have management and ownership
                                                                                                     relationships in other finance
Eng Heng Nee Philip              -          √           -             √           -          √
                                                                                                     companies.
Hafid Hadeli                     -          √           -             √           -          √

Tri Evita Aryani                 -          √           -             √           -          √

Rio Erriad                       -          √           -             √           -          √


Nomination and Remuneration Committee Term of Office
According to the existing regulation, the term of office of the committee members may not be longer than
the term of office of the members of the Board of Commissioners.

The following is data on the tenure of members of the Nomination and Remuneration Committee:
             Members’ Name               Commencement                                                End of Term of Office

Manggi Taruna Habir                  October 18, 2021                      Until the Closing of GMS for Financial Year 2026

Daisuke Ejima                        February 7, 2024                      Until the Closing of GMS for Financial Year 2026

Eng Heng Nee Philip                  October 18, 2021                      Until the Closing of GMS for Financial Year 2026

Hafid Hadeli                         February 7, 2024                      Until the Closing of GMS for Financial Year 2026

Tri Evita Aryani                     October 18, 2021                      Until the Closing of GMS for Financial Year 2026



Duties and Responsibilities of the Nomination                                          of Commissioners to be submitted to the
and Remuneration Committee                                                             General Meeting of Shareholders (GMS).
The duties and responsibilities of the Nomination
and Remuneration Committee are as follows:                                 2. Regarding the Remuneration policy:
1. Regarding Nomination policy:                                               a. provides recommendations to the Board of
   a. Provide recommendations to the Board of                                    Commissioners regarding:
      Commissioners regarding:                                                   (1) Remuneration structure for members of
      (1) composition of positions for members of                                    the Board of Directors and/or Board of
          the Board of Directors and/or members of                                   Commissioners;
          the Board of Commissioners;                                            (2) policies on the remuneration of members
      (2) policies and criteria required in the                                      of the Board of Directors and/or the Board
          nomination process; and                                                    of Commissioners; and
      (3) performance evaluation policies for                                    (3) the amount of remuneration for members
          members of the Board of Directors and/or                                   of the Board of Directors and/or Board of
          members of the Board of Commissioners;                                     Commissioners.
   b. assisting the Board of Commissioners in                                 b. assisting the Board of Commissioners in
      assessing the performance of members of                                    conducting performance appraisals in
      the Board of Directors and/or members of                                   accordance with the remuneration received
      the Board of Commissioners based on the                                    by each member of the Board of Directors and/
      benchmarks that have been prepared as                                      or members of the Board of Commissioners.
      evaluation material;
   c. provide recommendations to the Board                                 Nomination and Remuneration Committee Member
      of Commissioners regarding the capacity                              Requirements
      building program for members of the Board                            1. Have integrity and good character.
      of Directors and/or members of the Board of                          2. Have good knowledge and experience in the
      Commissioners; and                                                      field of human resource management.
   d. provide proposals for candidates who                                 3. Have adequate knowledge of the laws and
      meet the requirements as members of                                     regulations in the field of human resources and
      the Board of Directors and/or members of                                other related laws and regulations.
      the Board of Commissioners to the Board

                                                                               2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 299
Page 302
         The Authority of the Nomination and Remuneration                  2. Assist the Board of Commissioners in assessing
         Committee                                                             the performance of members of the Board
         1. Accessing notes or information about employees,                    of Directors and/or members of the Board of
            funds, assets and other Company resources                          Commissioners based on the benchmarks that
            related to the implementation of their duties.                     have been prepared as evaluation material.
         2. Calling and requesting information from                        3. Provide recommendations to the Board of
            prospective members of the Board of                                Commissioners regarding the capacity building
            Commissioners and/or prospective members of                        program for members of the Board of Directors
            the Board of Directors and/or other senior officers                and/or members of the Board of Commissioners.
            of the Company to be able to provide an overview               4. Provide proposals for candidates who meet
            of the capabilities and eligibility of candidates for              the requirements as members of the Board of
            members of the Board of Commissioners and/or                       Directors and/or Board of Commissioners to the
            prospective members of the Board of Directors                      Board of Commissioners to be submitted to the
            and/or senior officers of the Company.                             GMS.
         3. The right to recommend or reject the Board of                  5. In relation to the remuneration function,
            Commissioners and/or candidates for members                        provide recommendations to the Board of
            of the Board of Directors and/or senior officers of                Commissioners regarding:
            the Company proposed by any party.                                 a. Remuneration structure;
                                                                               b. Policy on remuneration; and
         Implementation of the Nomination and                                  c. Amount of remuneration.
         Remuneration Committee Duties during 2024                         6. Assist the Board of Commissioners in
         During 2024, the Nomination and Remuneration                          assessing performance in accordance with the
         Management Committee has carried out its duties in                    remuneration received by each member of the
         accordance with the Nomination and Remuneration                       Board of Directors and/or member of the Board
         Committee Guidelines and Work Rules.                                  of Commissioners.
                                                                           7. Determine the criteria for members of the Board
         The duties of the Nomination and Remuneration                         of Directors, the required expertise and the
         Management Committee throughout 2024 include:                         number of members of the Board of Directors.
         1. With regard to nomination activities, provide                  8. Ensure that remuneration levels are prepared
            recommendations to the Board of Commissioners                      taking into account the financial risks, demands
            regarding:                                                         and requirements of each responsibility in the
            a. Composition of the positions of members                         related industry.
               of the Board of Directors and/or Board of                   9. Recommend remuneration packages for the
               Commissioners;                                                  Board of Directors in the form of incentive
            b. Policies and criteria required in the                           programs, such as the Company’s bonus
               nomination process; and                                         distribution scheme.
            c. Performance evaluation policy for members                   10. Manage and monitor adequate remuneration
               of the Board of Directors and/or members of                     policies and programs.
               the Board of Commissioners.



         Nomination and Remuneration Committee Reporting
                             Report                            Designated                               Reporting Date

               Nomination and Remuneration               Board of Commissioners                         February 7, 2024
                    Committee Report


         Nomination and Remuneration Committee Member Training
         To improve the knowledge and quality of the members of the Nomination and Remuneration Committee, in
         2024, members of the Company’s Audit Committee have attended trainings, including:
                         Name                          Title of Training                            Training Organizers

          Manggi Taruna Habir            Certification for Audit Committee Practices    Ikatan Komite Audit Indonesia (IKAI)

                                         National Seminar: Financing Challenges in      Indonesia Financial Services Association
                                         2024

          Daisuke Ejima                  International Seminar: Financing Challenges    Indonesia Financial Services Association
                                         in The Amidst of Economic Slowdown

          Eng Heng Nee Philip            Seminar Nasional: Economic Outlook 2025        Indonesia Financial Services Association

          Hafid Hadeli                   Seminar Nasional: Economic Outlook 2025        Indonesia Financial Services Association

          Tri Evita Aryani               -                                              -




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                                     Performance   Opening   Management     Corporate   Management         Corporate   Environmental     Supporting
                                      Highlights               Report        Profile     Discussion       Governance     and Social         Data
                                                                                        and Analysis                   Responsibility




Nomination and Remuneration Committee Meeting
In 2024, the Nomination and Remuneration Committee held 1 (one) meeting with an attendance rate of
100%. This maximum level of attendance shows the high commitment of all members of the Company’s
Nomination and Remuneration Committee. At the meeting, the Committee evaluates and reviews the
Company’s remuneration system.

The list of attendees for the Nomination and Remuneration Committee meetings during 2024 is as follows:
                                                                                        Attendance of Committee Members




                                                                                                                       Nee Philip
                                                                                                                       Eng Heng
                                                                                        Manggi T.




                                                                                                          Daisuke




                                                                                                                                        Tri Evita
                                                                                                                                         Aryani
                  Date                                Agenda




                                                                                                           Ejima
                                                                                         Habir
            February 28, 2024           Bonus 2022 & Salary Increase 2024                 √                 √             √               √


All reports and recommendations from the results of the implementation of activities, the review and analysis
of the Nomination and Remuneration Committee during 2024 have been communicated and discussed with
the Company’s Management and have been reported to the Company’s Board of Commissioners for follow-
up from the Company’s Management.

Nomination and Remuneration Performance Assessment
The performance appraisal of the committees under the Board of Commissioners consists of, among others,
assessing the level of attendance at meetings, implementation of main duties/tasks and the timeliness of
submitting required reports.

Performance appraisal of the Nomination and Remuneration Committee in 2024:
 No.         Assessment Criteria           Weight (%)                     Achievement (%)                   Weight x Achievement (%)

  1.    Meeting attendance rate                              20                                     100                                        20

 2.     Task execution                                       40                                     100                                        40

 3.     Report submission accuracy                           40                                     100                                        40

Total                                                                                                                                         100



Succession Policy
Adira Finance has and implements a succession policy for the Board of Commissioners, Board of Directors
and/or senior officials that aims to prepare for leadership regeneration in the Company. The main contents of
Adira Finance’s Succession Policy are as follows:
a. Develop and provide recommendations regarding the system and procedures for the selection and/or
   replacement of members of the Board of Commissioners and Directors to the Board of Commissioners to
   be submitted to the GMS.
b. Provide recommendations regarding candidates for members of the Board of Commissioners and/or
   Board of Directors to the Board of Commissioners to be submitted to the GMS.




                                                                  2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 301
Page 304
         CORPORATE GOVERNANCE COMMITTEE                                                                                                                               Independence of members of the
                                                                                                                                                                      Corporate Governance Committee
         The Corporate Governance Committee is chaired by                                                                                                             All members of the Corporate Governance
         Independent Commissioner and consist of 1 (one)                                                                                                              Committee are independent parties who do not
         independent member.                                                                                                                                          have financial, management, share ownership
                                                                                                                                                                      and/or family relationships with members of the
         Membership                                                                                                                                                   Board of Commissioners, members of the Board
         As of the issuance of this Annual Report, the                                                                                                                of Directors, and/or Controlling Shareholders or
         membership of the Corporate Governance                                                                                                                       business relationships with the Company, both
         Committee is as follows:                                                                                                                                     subsidiaries and affiliated companies, which may
         Chairman : Krisna Wijaya                                                                                                                                     affect their ability to act independently.
         		 (Independen Commissioner)
         Member : Diyah Sasanti (Independent Party)                                                                                                                   The independence of the members of the Corporate
                                                                                                                                                                      Governance Committee can be assessed based on
         Information regarding the work experience                                                                                                                    their family, financial, managerial, and ownership
         and educational history of each member of the                                                                                                                relationships.
         Corporate Governance Committee can be found in
         the Company Data Section - Corporate Governance
         Committee Profile.



         The family and financial relationships of members of the Corporate Governance Committee with members
         of the Board of Commissioners and/or members of the Board of Directors and shareholders of the Company
         are as follows:
                                                                                                                                                Family Relationship With:

                                                                                                                                                                                                                                                                                                           Controlling
                                                 Board of Commissioners                                                                                                                              Board of Directors
                                                                                                                                                                                                                                                                                                          Shareholders




                                                                                                                                                                                                                                                                                   Sigit Hendra Gunawan
                                                                  Manggi Taruna Habir


                                                                                        Eng Heng Nee Philip




                                                                                                                                                 I Dewa Made Susila


                                                                                                                                                                        Swandajani Gunadi




                                                                                                                                                                                                                                                                                                             PT Bank Danamon
                                                                                                              Congsin Congcar




                                                                                                                                                                                                                           Denny Riza Farib




                                                                                                                                                                                                                                                                 Takanori Mizuno
                                                                                                                                                                                                                                              Sylvanus Gani K.
                                                                                                                                                                                            Niko Kurniawan
                                                                                                                                                                                            Bonggowarsito
                                 Daisuke Ejima




                                                                                                                                                                                                                                                                                                               Indonesia Tbk
                                                  Krisna Wijaya




           No.      Name
                                                                                                                                Hafid Hadeli




                                                                                                                                                                                                             Harry Latif




                                                                                                                                                                                                                                                 Mendrofa




          1.     Krisna Wijaya      -                                  -                     -                    -                -                  -                      -                   -              -              -                    -                -                  -                         -

          2.     Diyah Sasanti      -                -                 -                     -                    -                -                  -                      -                   -              -              -                    -                -                  -                         -



                                                                                                                                               Financial Relationship With:

                                                                                                                                                                                                                                                                                                           Controlling
                                                 Board of Commissioners                                                                                                                              Board of Directors
                                                                                                                                                                                                                                                                                                          Shareholders
                                                                                                                                                                                                                                                                                   Sigit Hendra Gunawan
                                                                  Manggi Taruna Habir


                                                                                        Eng Heng Nee Philip




                                                                                                                                                 I Dewa Made Susila


                                                                                                                                                                        Swandajani Gunadi




                                                                                                                                                                                                                                                                                                             PT Bank Danamon
                                                                                                              Congsin Congcar




                                                                                                                                                                                                                           Denny Riza Farib




                                                                                                                                                                                                                                                                 Takanori Mizuno
                                                                                                                                                                                                                                              Sylvanus Gani K.
                                                                                                                                                                                            Niko Kurniawan
                                                                                                                                                                                            Bonggowarsito
                                 Daisuke Ejima




                                                                                                                                                                                                                                                                                                               Indonesia Tbk
                                                  Krisna Wijaya




           No.      Name
                                                                                                                                Hafid Hadeli




                                                                                                                                                                                                             Harry Latif




                                                                                                                                                                                                                                                 Mendrofa




          1.     Krisna Wijaya      -                                  -                     -                    -                -                  -                      -                   -              -              -                    -                -                  -                         -

          2.     Diyah Sasanti      -                -                 -                     -                    -                -                  -                      -                   -              -              -                    -                -                  -                         -




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                                       Highlights                        Report      Profile     Discussion    Governance     and Social        Data
                                                                                                and Analysis                Responsibility




The table below presents the managerial and ownership relationships of the Corporate Governance Committee
members in other financing companies:
                                        Management and Ownership
                                       at Other Financing Companies
           Description
                               as Member of         as Member of                 As
                                                                                                                     Detail
                                   BoC                  BoD                 Shareholders

      Corporate Governance
                                Yes     No          Yes            No        Yes       No
           Committee

 Krisna Wijaya                   -       √           -             √           -        √       All members of the Corporate
                                                                                                Governance Committee do not have
 Diyah Sasanti                   -       √           -             √           -        √       managerial and ownership relationships
                                                                                                in other finance companies




Duties and Responsibilities of the                                      2. Communicate       directly   with   employees,
Corporate Governance Committee                                             including the Board of Directors and employees
The duties and responsibilities of the Corporate                           of the Company regarding the duties and
Governance Committee are as follows:                                       responsibilities of the Corporate Governance
a. Reviewing, evaluating and recommending                                  Committee.
   the framework and policies as well as the
   completeness of Adira Finance’s Corporate                            Implementation of the Duties of the
   Governance;                                                          Corporate Governance Committee during
b. Monitor the implementation of Good Corporate                         2024
   Governance principles in all Adira Finance                           During 2024, the Corporate Governance Committee
   business activities at all levels;                                   has carried out its duties in accordance with
c. Reviewing, evaluating and recommending                               the Guidelines and Work Rules of the Corporate
   programs/activities related to Adira Finance’s                       Governance Committee.
   responsibilities to stakeholders; and
d. Carry out other duties assigned by the Board of                      Implementation of the duties of the Corporate
   Commissioners related to the development and                         Governance Committee throughout 2024, among
   implementation of Good Corporate Governance.                         others:
                                                                        1. Review, evaluate and recommend the framework,
Corporate Governance Committee Member                                      policies, guideline as well as the completeness of
Requirements                                                               Adira Finance’s Corporate Governance;
1. Have integrity and good character.                                   2. Monitor the implementation of Good Corporate
2. Have good knowledge and experience in                                   Governance principles in all Adira Finance
   Corporate Governance.                                                   business activities at all levels;
3. Have adequate knowledge of the laws and                              3. Review, evaluate and recommend programs/
   regulations in the field of Human Resources and                         activities    related      to     Adira  Finance’s
   other related laws and regulations.                                     responsibilities to stakeholders; and
                                                                        4. In the context of implementing Integrated
Authority of the Corporate Governance                                      Governance, the Chairman of the Corporate
Committee                                                                  Governance Committee has become a member
1.   Accessing records or information about                                of the Danamon Group’s Integrated Governance
     employees, funds, assets and other Company                            Committee.
     resources related to the implementation of their
     duties.




                                                                            2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 303
Page 306
         Corporate Governance Committee Reporting
                                      Reporting on                                    Designated To             Date of Reporting

          Adira Finance Governance Update                                       Bank Danamon’s               February 7, 2024
          • Good Corporate Governance Self-Assessment                           Integrated Governance
          • Regulatory Risk - New Regulatory for Multi-Finance Industry         Committee
          • Regulatory Affairs
          • Update on Risk Profile
          • Update on Integrated Internal Audit

          Report of Good Corporate Governance Implementation in 2023            Financial Services           April 30, 2024
                                                                                Authority

          Adira Finance Governance Update                                       Bank Danamon’s               August 9, 2024
          • Good Corporate Governance Self-Assessment                           Integrated Governance
          • Regulatory Risk - New Regulatory for Multi-Finance Industry         Committee
          • Regulatory Affairs
          • Update on Risk Profile
          • Update on Integrated Internal Audit



         Training for Corporate Governance Committee Members
         To enhance the knowledge and quality of the Corporate Governance Committee members, in 2024, the
         members have participated in various training programs, including:


                   Name                       Training Organizers                               Title of Training

          Krisna Wijaya              Indonesia Financial Services          National Seminar “Growing Within the Regulations of the
                                     Association                           P2SK Law”

                                     Indonesia Risk Management             Riskhub International Webinar “ESG Integration in Risk
                                     Professional Association (IRMAPA) &   Management: A Practical Exploration”
                                     Enterprise Risk Management Academy
                                     (ERMA)

                                     Indonesia Risk Management             Riskhub International Webinar “AI & Risk Management:
                                     Professional Association (IRMAPA) &   Based on ISO 23894 & ISO 42001: Proactive Approaches for
                                     Enterprise Risk Management Academy    Sustainable Innovation”


                                     Universitas Jenderal Soedirman        Seminar Naional “Sinergi Kejaksaan RI dan Kementerian
                                                                           BUMN RI Guna Optimalisasi Pengelolaan BUMN”

                                     Indonesian Company Financing          Executive Refreshment for Top Level Management
                                     Institution

                                     Indonesian Company Financing          International Banchmarking Visit to United Kingdom
                                     Institution

                                     Enterprise Risk Management Academy    Risk Beyond 2024 On Enterprise Risk Management

          Diyah Sasanti              ADVOKAI                               Pembicara seminar Pendidikan Seminar Legal Due
                                                                           Diligence

                                                                           Pembicara seminar Perempuan dan Keadilan dalam
                                                                           Hukum




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                                          Performance   Opening    Management     Corporate   Management      Corporate   Environmental    Supporting
                                           Highlights                Report        Profile     Discussion    Governance     and Social        Data
                                                                                              and Analysis                Responsibility




Corporate Governance Committee Meeting
During 2024, the Corporate Governance Committee held 2 (two) meetings with 100% attendance. This
maximum level of attendance shows the high commitment of all members of the Corporate Governance
Committee.

The list of attendees for the meeting of the Corporate Governance Committee for 2024 is as follows:
                                                                                                                              Attendance
                                                                                                                             of Committee
                                                                                                                               Members

           Date                                                   Agenda




                                                                                                                                           Sasanti
                                                                                                                             Wijaya
                                                                                                                             Krisna



                                                                                                                                            Diyah
February 6, 2024           •   Good Corporate Governance Self-Assessment                                                       √             √
                           •   Regulatory Risk
                           •   Regulatory Affairs
                           •   Update on Risk Management
                           •   Update on Integrated Internal Audit

July 25, 2024              •   Good Corporate Governance Self-Assessment                                                       √             √
                           •   Regulatory Risk
                           •   Regulatory Affairs
                           •   Update on Risk Management
                           •   Update on Integrated Internal Audit



All reports and recommendations from the results of the implementation of activities, review and analysis
of the Corporate Governance Committee during 2024 have been communicated and discussed with the
Company’s Management and have been reported to the Company’s Board of Commissioners for follow-up
from the Company’s Management.

The meeting plan is subject to change if there is a request from the majority of the members of the Corporate
Governance Committee.

Corporate Governance Committee Performance Assessment
The performance assessment of committees under the Board of Commissioners includes evaluating
attendance at meetings, the execution of key duties, and the timeliness of submitting required reports.
Performance appraisal of the Corporate Governance Committee in 2024:
 No.         Assessment Crieria                 Weight (%)                      Achievement (%)               Weight x Achievement (%)

  1.    Meeting attendance rate                                   20                                   100                                       20

 2.     Task execution                                            40                                   100                                       40

 3.     Report submission accuracy                                40                                   100                                       40

Total                                                                                                                                         100




                                                                        2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 305
Page 308
         CORPORATE SECRETARY




                                                                  Veronika Dyah Puspitaningrum
                                                                  Corporate Secretary

         In the Company’s organizational structure, the                e. Implementation of the Company induction
         Corporate Secretary reports directly to the President             program for new members of the Board of
         Director and is primarily responsible for managing                Directors and/or Board of Commissioners
         relationships with investors, the public, internal                and Committees under the Board of
         parties, and Company data.                                        Commissioners.
                                                                  4.   Provide services to stakeholders for any
         The provisions that serve as the guidelines for Adira         information regarding the Company’s condition.
         Finance’s Corporate Secretary:                           5.   As a liaison between the Company and the
         • OJK Regulation No. 35/POJK.04/2014 on                       Company’s shareholders, regulators (Financial
            Corporate Secretary of Issuers or Public                   Services Authority, IDX, and others), other
            Companies                                                  stakeholders, and the public.
         • Other regulations related to the Company,              6.   Monitoring and providing feedbacks on the
            including regulations on Limited Liability                 Company’s compliance with prevailing rules and
            Companies, Capital Markets, Financial Services             regulations related to the Company’s business
            Institutions.                                              activities.
                                                                  7.   Preparing a special list on the Board of Directors,
         The duties of the Corporate Secretary include the             Board of Commissioners and their families,
         following:                                                    both within the Company’s Affiliated Company,
         1. Keeping up with the development of the capital             which includes, among others, share ownership,
             market, particularly regulations applicable in the        business relationship and other data that may
             field of capital markets and disseminating it to          provide information on the risk of conflict of
             the Board of Commissioners, Board of Directors,           interest with the Company.
             and the stakeholders of the Company.                 8.   Creating and/or maintaining a list of shareholders
         2. Provide inputs to the Board of Directors and               including share ownership of 5% or more of the
             Board of Commissioners of the Company to                  Company’s total shares.
             comply with the requirements of the rules and        9.   Maintaining     and      establishing     intensive
             regulations in the capital market.                        communication with investors. In 2024, the
         3. Assist the Board of Directors and Board of                 Corporate Secretary conducted 13 (thriteen)
             Commissioners      in   corporate     governance          meetings with investors or analysts.
             implementation, which includes:
             a. Transparency of information to the public;        The following are requirements for the Corporate
             b. Timely report submission to the regulator;        Secretary:
             c. The convention and documentation of               1. Capable of conducting legal actions;
                 the GMS, including the preparation of            2. Having knowledge and understanding in law,
                 organizing process (reporting of GMS plans,         finance, and corporate governance;
                 announcements, summons and submitting            3. Understanding     the    Company’s   business
                 the results of the GMS), the preparation of         activities;
                 the GMS (including the Annual Report of the      4. Having good communication skill; and
                 Company) and convention of GMS;                  5. Domiciled in Indonesia.
             d. Implementation and documentation of
                 meetings of the Board of Directors and/or
                 Board of Commissioners; and




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                                            Performance   Opening   Management   Corporate   Management      Corporate     Environmental    Supporting
                                             Highlights               Report      Profile     Discussion    Governance       and Social        Data
                                                                                             and Analysis                  Responsibility




The Corporate Secretary is appointed or dismissed by the Board of Directors, reports directly to the President
Director, and is required to prepare periodic reports at least once a year.

Since April 30, 2024, until the issuance of this Annual Report, the position of Corporate Secretary of Adira
Finance has been held by Veronika Dyah Puspitaningrum, based on the Board of Directors’ Decree No. 006/
ADMF/BOD/IV/2024.

Details of work experience and education of the Corporate Secretary are presented in the Corporate Data
section – Profile of Corporate Secretary.

Organizational Structure of Corporate Secretary:


                                                  Chief Executive Officer




                                                   Chief of Financial Officer




                                               Head of Corporate Secretary &
                                                     Investor Relation




                      Head of Corporate                                                    Head of Investor
                         Secretary                                                       Relations & Research




Corporate Secretary                       Corporate Secretary       Investor Relations                                   Investor Relations
    Reporting                                   Admin                   Reporting                                            Research




Activities in 2024
Activities organized by the Corporate Secretary during 2024:
1. Implementation of the Annual GMS on March 27, 2024.
2. Organizing analyst and/or investor meetings, with a total of 13 meetings held throughout 2024.
3. Maintaining communications with the Ministry of Finance, Financial Services Authority, Bank Indonesia,
   Indonesia Stock Exchange, KSEI, BAE and other institutions.
4. Attending meetings of the Board of Commissioners and the Board of Directors and preparing the minutes
   of the meetings.




                                                                         2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 307
Page 310
         INTERNAL AUDIT                                                  -  Allocate resources, set frequencies, select
                                                                            subjects, determine scope of work, and apply
         The Charter of the Internal Audit Unit (IAU) of the                the techniques needed to achieve the audit
         Company regulates, among others:                                   objectives.
         · Structure, position & independence of the IAU,                - To      obtain   the     necessary     personnel
            to enable IAU carry out its duties independently                assistance, to conduct audit as well for other
            and objectively.                                                specialialized services, from within or outside
         · The IAU’s vision is to conduct the best internal                 the organization.
            audit function, in accordance to the International              Obtaining information related to:
            Best Practices, and to be a trusted advisor as to               o Important changes to the company’s
            provide proactive strategic advice and value                        structure, core system structure, and
            added services to the Company by ensuring                           accounting system.
            the implementation of governance principles                     o Incidents related to non-compliance with
            aligned with the company’s strategy and policies.                   applicable laws and regulations.
         · IAU’s mission is to provide an independent,                      IAU is prohibited or not authorized to:
            objective assurance and act as a business partner               o Perform dual duties and position outside
            that provides added value and improve the                           IAU or perform any operational duties for
            Company’s operations by bringing a systematic                       the Company or its affiliates.
            approach to evaluate and increase effectiveness                 o Initiate      or     approve       accounting
            of risk management, control and governance                          transactions outside of IAU scope.
            processes.                                                      o Direct the activities of any Comoany
         · The purpose of establishing the IAU is to be able                    employees not employed by IAU, except
            to:                                                                 to the extent such employees have been
            - To identify and evaluate significant risk and                     appropriately assigned to auditing teams
                contribute in managing risk and internal                        or to otherwise assist IAU.
                control system;                                             o Act not in accordance to IIA’s/Company’s
            - To maintain effective internal control by                         code of ethics.
                evaluating      sufficiency,     efficiency    and   ·   The duties and responsibilities of the IAU include:
                effectiveness of internal control systems,               - Develop a flexible annual audit plan, budget
                which include:                                              and resources needed using an appropriate
                1. Effectiveness and efficiency of operational              risk-based audit methodology, including
                    activities.                                             any risks or control concerns identified by
                2. Reliability and integrity of the information.            Management, and annually submit the
                3. Compliance with the prevailing laws and                  audit plan to the President Director and the
                    regulations.                                            Board of Commissioners through the Audit
                4. Safeguarding of Company’s assets.                        Committee for review and approval;
            - To provide an independent overview to Board                - Implement the approved annual audit
                of Commissioners via Audit Committee and                    plan, including any special tasks or projects
                Management regarding the sufficiency of                     requested by Management and the Board of
                internal control and to evaluate compliance                 Commissioners through Audit Committee;
                to the policies and procedures; and                      - To test and evaluate the implementation of
            - To provide consulting services to add value                   internal control and risk management system
                and improve the Company’s operation.                        according to the Company policy;
         · Accountability of the IAU, in which the IAU is                - Maintain adequate numbers of audit staff
            responsible for all of its activities to the President          with sufficient knowledge, skills, experience
            Director and functionally responsible to the                    and professional certification to meet the
            Board of Commissioners through the Audit                        requirements of this charter.
            Committee.                                                   - Review Internal audit policies/ procedures/
         · The scope of the IAU covers all entities in PT                   manual to ensure compliance with applicable
            Adira Dinamika Multi Finance Tbk.                               rules and regulations including International
         · The authority of the IAU includes:                               Standards for the Professional Practices of
            - Have unrestricted access to all functions,                    Internal Auditing from the Institute of Internal
                activities, records, property and personnel                 Auditors (IPPF/IIA), and Indonesia Financial
                that are relevant to its assignment and                     Services Authority (OJK) regulations;
                functions.
            - Communicate directly with, including hold
                regular or ad hoc meetings, the Board of
                Directors, the Board of Commisioners, Audite
                Commitee, as well as Syariah Supervisory
                Board (SSB)


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                                         Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                         and Analysis                Responsibility




    -  Evaluate and assess significant merging/                      -  Have knowledge about the laws and
       consolidating functions and new/revised                          regulations in leasing, capital markets and
       product and services, process, operation and                     other relevant laws and regulations;
       control process that related to development,                  - Have the ability to interact and communicate
       implementation         and/or    expansion     as                both orally or written effectively;
       required;                                                     - Comply with the professional standards
    - Provide improvement suggestion and                                issued by the Institute of Internal Auditors.
       objective information related to all activities               - Must comply with the internal audit code of
       in all managerial level that have been                           ethics;
       examined;                                                     - Must keep the confidentiality of company
    - Report Audit results, follow up of management                     information and/or data, unless required by
       actions on the audit results, and deliver the                    law or court decision or determination.
       report to the President Director, related                     - Understand the principles of good corporate
       Directors and Compliance Director;                               governance and risk management;
    - Establish a follow up process to monitor                       - Willing to continuously improve knowledge,
       and ensure that Management actions have                          skills, professional capability and the
       effectively and efficiently implemented, or                      effectiveness and quality of their service;
       senior Management have accepted the risk                      - Has loyalty to the Company and should not
       not yet mitigated;                                               consciously be involved in activities, which
    - Conduct         investigation    of    significant                deviate or against the law; and
       suspected fraudulent activities within                        - Not concurrently hold duties and position
       the     Company        including    coordinating                 with other duties and/or positions related to
       investigation with other units;                                  the Company’s operational activities either in
    - Inform       significant    and    high   impact                  the Company and its subsidiaries (if any).
       investigation results to Management and                   ·   Regarding the relationship between the IAU and
       the Board of Commissioners through Audit                      External Parties :
       Committee;                                                    - Working relations between IAU and external
    - Consider the scope of work of the external                        auditors must be acknowledged and
       auditors and regulators, as appropriate,                         approved in advance by the Audit Committee.
       for the purpose of providing optimal audit                    - Working relations between the IAU and other
       coverage to the organization at a reasonable                     external parties must be known and approved
       overall cost;                                                    by the President Director and must consider
    - Arrange program to evaluate the quality of                        input from competent internal parties.
       internal audit activities; and                                - The IAU should ensure independency of
    - To conduct a special review if needed as long                     external party in providing services for the
       as they do not affect independence.                              IAU.
·   The IAU Code of Ethics must be adhered to and                    - Working relationship between IAU and
    implemented by the Head and all members of                          external party in reference to prevailing laws
    the IAU. The code of conduct covers integrity,                      and regulations include restriction on the use
    objectivity, confidentiality, and competence.                       of services and cooling-off period
·   Requirements to become a member of the IAU,                  ·   Internal Audit Implementation Standards, in
    namely:                                                          which in carrying out its duties, IAU will comply
    - Have integrity and professional behaviors,                     with Indonesia’s Financial Services Authority
       independent, honest and objective in the                      Regulations (OJK), Company’s code of ethic, as
       execution of its duties;                                      well as refer to the International Standards for
    - Possess knowledge and experience on audit                      the Professional Practice of Internal Auditing
       techniques, risk management, internal                         from the Institute of Internal Auditors.
       control systems and other disciplines relevant
       to their field of duty;




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         The main person in charge of the Company’s Internal Audit is the President Director whose implementation
         is assisted by IAU.

         The appointment of the Head of the Company’s IAU has been carried out in accordance with the provisions of
         OJK Regulation No. 56/POJK.04/2015 on the Establishment and Preparation of the Internal Audit Unit Charter
         and the Guidelines for the Company’s Internal Audit Work Unit, which was appointed by the President
         Director on July 11, 2018 after being approved by the Company’s Board of Commissioners on July 11, 2018 and
         reported to OJK on July 12, 2018. Currently, the Head of the Company’s Internal Audit Division is Haryadwi
         Saputra Kartawidjaja.

         Profile of Head of Internal Audit Unit




                                                                              Haryadwi Saputra Kartawidjaja
                                                                              Head of Internal Audit Unit
          Nationality                   Indonesia

          Place/Date of Birth           Malang/November 5, 1979

          Domicile                      Jakarta

          Educational Background        Bachelor’s degree in Accounting & Finance from Wrights State University in 2002

          Work Experience               ·   PT Adira Dinamika Multi Finance Tbk as Head of the Internal Audit Unit
                                        ·   Citibank NA as Vice President of the Internal Audit Division
                                        ·   PT Bank ANZ Indonesia as Vice President of the Internal Audit Division
                                        ·   PT Bank Danamon as Assistant Vice President of the Internal Audit Division
                                        ·   HSBC as Assistant Manager of the Internal Audit division
                                        ·   KPMG as Senior Auditor

          Trainings attend in 2024      1. K3 Protection for Financial Services Industry Workers (Leasing) Leaders Forum - Be Effective Executive
                                        2. CAE Forum – A new era of internal audit: The adoption of GIAS and the Role of AI in Internal Audit
                                        3. CAE Forum – A new era of internal audit: The adoption of GIAS and the Role of AI in Internal Audit

          Certification                 ·   Basic Certification of Managerial Financing by the Indonesian Financing Professional Certification Agency
                                            (SPPI)




         In performing its duties, the Internal Audit Division carries out various activities such as operational audits of
         branches, regions/areas, head office, and other functionalities. The main purpose of this activity is to ensure
         that the risk management practices have been conducted in accordance with the Company’s written policies
         and procedures as well as external regulations. The Internal Audit Division also assists to refine and strengthen
         controls and provide consulting services to add value and improve organizational operations.

         The scope of audit activities includes, but not limited to, comprehensive evaluations ranging from validation
         of cooperation agreements with dealers, credit applications, credit approvals, assurance management, billing
         process, recovery of non-performing loans and remarketing process, to financing and accounting processes,
         including documentation systems.




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                                                   Performance   Opening     Management        Corporate   Management      Corporate     Environmental    Supporting
                                                    Highlights                 Report           Profile     Discussion    Governance       and Social        Data
                                                                                                           and Analysis                  Responsibility




The following is the organizational structure of the IAU:


                               Audit Committee                        Chief Executive Officer




                                                                      Head of Internal Audit




                                                                                                                 Head of
                      Head of                     Head of                         Head of                                                Head of
                                                                                                                Business &
                   QA & Dev Audit               Regular Audit                  Investigation                                             IT Audit
                                                                                                               Support Audit



          Head of Team       Head of Team       Head of Team                                 Head of           Head of Team
                                                                       Head of                                                            Head of
           QA & Dev           QA & Dev           QA & Dev                                    Analytic           Business &
                                                                    Investigation                                                      IT Team Audit
             Audit              Audit              Audit                                  Investigation        Support Audit



                                                                                                                Business &
           QA & Dev           QA & Dev           QA & Dev           Investigation         Investigation                                  IT Audit
                                                                                                               Support Audit
          Audit Officer      Audit Officer      Audit Officer          Officer               Analyst                                      Officer
                                                                                                                  Officer




Currently, the Company’s Internal Audit Unit is supported by 63 auditors with the following composition:
                                             Position                                                                      Total (Persons)

Head of Division                                                                                                                          1

Manager                                                                                                                                  8

Supervisor                                                                                                                               11

Auditor                                                                                                                                24

Business & Support                                                                                                                       3

Information Technology                                                                                                                   2

Quality Assurance & Development                                                                                                          7

Fraud Investigator                                                                                                                       7

Total                                                                                                                                  63



The human resources development program at Adira Finance’s Internal Audit Unit is conducted in accordance
with the Company’s needs and carried out on an ongoing basis. Human resources development of the Internal
Audit Unit is performed by requiring each auditor to participate in regular training both held internally by the
Company and by external parties.

The following is Internal Audit’s work plan and realization in 2024:

A. Plan and Realization
   Based on the 2024 work plan, 167 audit activities covering head office, branches, regions, warehouses, and
   other functionalities have been planned.

The realization of internal audit reached 168 audit assignments.
                                        Position                                                            Plan                          Realization

Head Office                                                                                                                 7                                  8

Branch Office                                                                                                             130                                130

Region/ area/ warehouse                                                                                                   30                                  30

Total internal audit assignments                                                                                          167                                168


Each audit report is submitted to the Company’s Management and the audited party is complemented
with an action plan of improvement, including penalties if necessary. The progress of such action would be
reported by the audited party to the Internal Audit Division every month to ensure that each party audited
would always attempt to make improvements or development. In addition to submitting the audit results to
the President Director, the report is also submitted to the Audit Committee of the Company.



                                                                                    2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 311
Page 314
         Audit Plan in 2025
         In 2025, the Internal Audit Unit has made a work plan with a focus on:
         - updating of internal audit investigation methods and programs.
         - development of internal audit human capital.
         - examination of units for which the results of previous examinations are unsatisfactory or high risk
         To realize this work plan, the Internal Audit Unit will continue to improve the quality of human resources and
         the infrastructure to support the duties of the Internal Audit Unit.

         Policy and Implementation of Meeting Frequency with the Board of Directors, Board of
         Commissioners, and/or Audit Committee
         The Internal Audit Unit periodically holds meetings with the Board of Directors, Board of Commissioners, and/
         or the Audit Committee. As stated in the IAU Charter, Adira Finance’s Internal Audit Unit has full and free access
         to hold meetings both periodically and incidentally with the Board of Directors, Board of Commissioners,
         Audit Committee and Sharia Supervisory Board.

         During 2024, the Internal Audit Unit has held a total of 6 meetings. The agenda for discussion at the meeting
         includes:
          No.               Date                                              Meeting Agenda

           1    January 25, 2024         1. Audit Achievement and Rating Full Year 2023
                                         2. Highlighted Issues
                                         3. Summary of Internal Quality Assurance Review Results
                                         4. Fraud Update

           2    April 29, 2024           1. Audit Achievement and Rating as of March 31, 2024.
                                         2. Information Technology Audit Result
                                         3. Fraud Update.

           3    July 25, 2024            1. Audit Achievement and Rating as of June 30, 2024
                                         2. Information Technology Audit Result-Corrective Action Plan Status
                                         3. Fraud Update.

           4    September 3, 2024        Change on Audit Plan

           5    November 21, 2024        2025 Audit Plan

           6    November 29, 2024        1. Audit Achievement and Rating as of Oktober 31, 2024
                                         2. Digital Center of Excellence Audit Results
                                         3. Information Technology Audit Corrective Action Plan Status
                                         4. Fraud Update




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                                          Performance    Opening     Management   Corporate   Management      Corporate   Environmental    Supporting
                                           Highlights                  Report      Profile     Discussion    Governance     and Social        Data
                                                                                              and Analysis                Responsibility




COMPLIANCE FUNCTION

The compliance function is a series of preventive actions or steps to ensure that the business activities carried
out by the Company are in accordance with the prevailing laws and regulations.

Compliance Director Profile




                                                                     I Dewa Made Susila
                                                                     Direktur Kepatuhan

The Compliance Director position is also assumed by the President Director, whose profile is available under
the Directors profile section.

Compliance Function Structure

                                                  President Director




                                                 Head of Compliance
                                                      and AML




    Head of Reporting &                                                                                      Head of Anti Money
                                                   Head of Compliance
        Regulatory                                                                                                Laundry




        Regulatory
                          Customer Protection           Compliance           Governance Relation             Anti Money Laundry
        Compliance
                               Officers                   Officers                Officers                         Officer
          Officers




Main duties of the Compliance Unit:
•   Serve as the Company resources for applied regulations related to Financing Company;
•   Devise compliance strategies and/or programs to help create a compliance culture within the Company
•   Identify, measure, monitor, and manage compliance risks in line with the Company’s risk management
    policy and strict adherence to Financial Services Authority regulations.
•   Assess and evaluate the effectiveness, adequacy, and alignment of the Company policy, regulation, system,
    and procedures to ensure regulatory compliance.
•   Conduct reviews and/or recommend updates and improvements to the Company policies, regulation,
    system, and procedures to ensure compliance with relevant regulatory requirements.
•   Implement measures to ensure that the Company policy, regulation, system, procedures, and business
    operation are fully aligned with applicable regulatory requirement.
•   Submit periodic reports on the implementation of the Compliance Function to the Director in charge of the
    Compliance Function, the Risk Monitoring Committee (RMC), the Parent Entity within the Conglomerate,
    and the Integrated Corporate Governance Committee (ICGC).
•   Serve as the liaison officer between the Company and the regulator, and build and maintaining effective
    relationships with the regulator.




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Page 316
         •     Prepare mandatory reports to be submitted by              9. The Compliance Function implementation
               the Compliance Function to the regulator.                     report, prepared quarterly, has been submitted
         •     Monitor and ensure the fulfillment of                         to President Director the Compliance Function,
               commitments to Regulator correctly and timely.                RMC, and the Parent Entity within the
                                                                             Conglomerate, with the report being submitted
         Compliance Unit activities throughout 2023 include:                 semester to the ICGC;
         1. Identify new regulations related to the Financing            10. Communication       and      coordination   with
            Company, with 7 new regulations*) introduced                     regulators;
            as of 2024;                                                  11. Reports to the regulator, including:
         2. The development of a training program                            · Report plan, changes plan and realization
            in accordance with the Financial Services                           annual business plan report
            Authority regulations, targeted at all Company                   · Report      plan,    changes      plans,  and
            employees through e-learning, was conducted                         implementation of financial literation and
            in collaboration with the Corporate University. In                  inclusion
            2024, of 34,247 employees have participated in                   · Report on the appointment of Public
            the training program;                                               Accountants (AP) and Public Accounting
         3. Conduct a gap analysis and develop appropriate                      Firms (AP/KAP)
            follow-up actions (if any) concerning the                        · Report on the actual use of AP/KAP
            new regulations as stated in point 1, and                        · Self-assessment         report      on     the
            communicate the findings through an email                           implementation of consumer protection.
            blast to Management and all Head of Division                     · Other incidental reports, such as data on
            within the Company;                                                 financing disbursements for electric vehicles,
         4. Indicators Monitoring Compliance is financing                       data on financing disbursements categorized
            receivables ratio, gearing ratio, equity ratio,                     by debtor age and occupation, and requests
            Outstanding      productive     financing    ratio,                 for additional data and/or information;
            Non Performing Finance, Maximum Limit of                     12. In 2024, the Financial Services Authority
            Financing, and Direct Capital Participation;                     conducted an examination of the MUFG Financial
         5. Monitoring compliance with the mandatory                         Group Conglomerate, which is the Company is
            report submissions as required by the Financial                  committed to completing the recommended
            Services Authority regulations;                                  improvement within the specified deadline. No
         6. Implementation of Compliance Regulatory Self-                    administrative sanctions were imposed as result
            Assessment (CRSA) for the Collection and Sales &                 of the examination, and it did not affect the
            Service Distribution at all branch;                              Company’s business continuity.
         7. Assessment of the 14 internal policy;
                                                                         Note:
         8. Implementation of the advisory function on the
                                                                         *) Based on email blasts conducted by the Compliance
            development and/or initiation of the Company’s                  Function throughout 2024
            business, as well as other Company activities;



         Compliance Indicators as of December 2024:
                                      Parameter                                Requirement                Compliance

             Financing Receivables                                   Min 40%                                Comply

             Gearing Ratio                                           Max 10x                                Comply

             Equity Ratio                                            Min 50%                                Comply

             Capital                                                 Min 10%                                Comply

             outstanding productive financing ratio                  Min 10%                                Comply

             Non Performing Finance                                  Max 5%                                 Comply

                                  Related Parties                    Max 50% of company equity              Comply

             Maximum Limit of     Non Related Parties (Individu)     Max 20% of company equity              Comply
             Financing
                                  Financing to Non Related Parties                                          Comply
                                                                     Max 50% of company equity
                                  (Group)

                                                                     Entities in 1 group max. 10% of        Comply
             Direct Capital Participation
                                                                     equity




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                                        Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                         Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                         and Analysis                Responsibility




Anti-Money Laundering, Counter-Terrorism                         •   Prepared and submitted reports to the OJK/FSA
Financing Programs , and Prevention of                               includes:
Financing of the Proliferation of Weapons                            - Individual Risk Assessment (IRA) Year Report
of Mass Destruction                                                      2024
The Company has in place and already implements                      - AML, CFT and Proliferation of WMD Risk Level
anti-money     laundering,     terrorism   financing                     Assessment Report to OJK
prevention, and Proliferation of Weapons Mass                        - Customer Data Update Plan Report to OJK
Destruction programs in accordance with the laws                     - Customer Data Update Realization Program
and regulations, as given below:                                         Report to OJK.
• OJK/FSA Regulation No. 8 Year 2023 concerning                  •   Prepared and submitted reports to PPATK which
   the Implementation of Anti-Money Laundering,                      covered:
   Prevention    of    Terrorism    Financing   and                  - 182 STR (Suspicious Transaction Reports),
   Proliferation of Weapons Mass Destruction                            149 of which consisted of presumably
   Programs in Financial Services and                                   criminal transactions in online gambling,
• OJK/FSA Circular Letter No. 37/SEOJK.05/2017                          while the remaining were alleged practice
   concerning Guidelines for the Implementation                         of corruption, embezzlement and narcotics
   of Anti-Money Laundering and Prevention of                           abuse.
   Terrorism Financing Programs in the Non-Bank                      - 23 Cash Transaction Report (CTR)
   Financial Industry Sector                                         - Quarterly reporting of new customers to
• INTRAC/PPATK regulations and                                          PPATK through the Integrated Service User
• Other applicable laws and regulations related to                      Information System (“SIPESAT”) application;
   AML, CFT and Proliferation WMD                                •   Prepared and submitted other reports related to
                                                                     the implementation of the APU-PPT program to
During 2024, to implement the AML-CFT Program,                       both PPATK and OJK.
the Company did the following:                                   •   Participated in training and/or seminars
• Conducted yearly review of the Guidelines for the                  organized by the Financial Services Authority
   Implementation of the APU, PPT and PPPSPM                         and PPATK.
   Programs on November 12, 2024;
• Published on the Company’s Official website all
   information about AML, CTF & Proliferation WMD                INTERNAL CONTROL SYSTEM
   statement.
• Added 5,314 names to watchlist database related                Operational, Financial and Compliance
   to online gambling based on data published by                 Control Systems
   OJK/FSA                                                       Internal control is implemented by the Company in
• Matched customer data with the 2024                            order to ensure the achievement of:
   Permanent Candidate List for the Election and                 1. Operational effectiveness and efficiency;
   Regional Elections and submitted customers                    2. The Company’s Financial Statements are reliable
   included in the list to the PPATK/INTRAC to                      so they can be trusted; and
   fulfill their obligations as a Collaborative Analysis         3. The Company’s business activities are always in
   Working Team.                                                    line with applicable laws and regulations.
• Screened and monitored prospective customer/
   customer/beneficial owner profiles using the                  The Company’s internal control system includes,
   INSTINCT sourced database from:                               among others, financial and operational control.
   - Regulators (PPATK/INTRAC & OJK/FSA)
   - Law Enforcement Officers (POLRI and KPK)                    Financial control consists of organizational
       and                                                       structure, procedures and recording/documentation
   - External vendors (World Check Refinitiv).                   systems related to the management and security
• Screened and monitored prospective and                         of the Company’s assets and the reliability of
   existing employee profiles using external vendor              financial records and their consequences. The
   facilities (World Check Refinitiv).                           organizational structure, procedures and recording/
• Held training and socialization through                        documentation system are structured to provide
   e-learning media for new employees and existing               sufficient assurance in terms of:
   employees, especially those whose job functions
   are closely related to the Company’s AML, CFT
   and Proliferation of WMD Programs.




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         ·   Transactions are carried out in accordance with       In general, the internal control carried out by the
             the approval (authorization) of the management        Company includes the control environment, Risk
             that has been determined according to their           measurement, control activities, information and
             duties and responsibilities.                          communication technology and monitoring.
         ·   Transactions are recorded to (1) enable
             the preparation of financial statements in            Control Environment
             accordance     with     applicable     accounting     The control environment is the most important
             standards or other criteria necessary for these       component because it shapes the culture and
             reports and (2) demonstrate accountability for        human behavior to become aware of the importance
             the management of the Company’s assets.               of control. To create a control environment that
         ·   Use of Company assets is only permitted if it is in   can support the effectiveness of internal control,
             accordance with Management’s authorization.           the Company has implemented various policies,
         ·   The     responsibility      for     documenting/      including:
             administering the Company’s assets is compared        · Ensure that all members of the Company’s
             with existing assets at any given time and                management have integrity and high ethical
             necessary action is taken if there are differences.       values.
                                                                   · Establish a corporate philosophy that is
         Operational     control    includes    organizational         socialized and applied to all components within
         structure and procedures as well as records relating          the Company.
         to the decision-making process related to the             · Create an organizational structure that allows for
         authorization of transactions by Management. The              effective control.
         approval/authorization is a management function           · Encouraging the active role of the Committees
         that is directly related to the responsibility for            under the Board of Commissioners to supervise
         achieving the Company’s objectives and is the                 and provide input so that internal control can
         starting point for establishing financial control over        run effectively.
         transactions.                                             · Define clear duties and responsibilities among
                                                                       organizational units.
         Responsibilities of the Board of                          · Establish      policies  on     human    resource
         Commissioners and Directors                                   development, so that the Company’s human
         The Board of Commissioners and the Board of                   resources have high integrity.
         Directors are committed to ensuring that Good
         Corporate Governance practices are implemented            Risk Measurement
         properly as the basis for achieving the objectives to     Risk assessment is the identification and
         maintain and increase the value of the Company.           assessment of the risks encountered in achieving
         One of the implementations of Good Corporate              the objectives. Companies are increasingly required
         Governance is to ensure that the internal control         to be able to recognize and manage the risks
         system has been implemented adequately.                   of the activities they deal with to an acceptable
                                                                   level. The Company perceives risk management
         The Board of Directors has the responsibility to          as very important; therefore, the Company has
         implement a good internal control system to achieve       had a Risk Management Directorate early on. The
         the Company’s objectives. The Company’s internal          Risk Management Directorate in carrying out its
         control system is run by the Board of Directors, senior   activities, is supported by the Risk Management
         officers, Internal Audit and all employees of the         Committee, which is responsible to the Company’s
         Company. Meanwhile, the Board of Commissioners            Board of Directors.
         has the responsibility to supervise in order to ensure
         the implementation of internal control in every           The main tasks of the Directorate of Corporate Risk
         business activity of the Company at all levels or         Management include conducting analysis to identify
         levels of the organization. The supervisory activities    the risks that are being and will be encountered by
         of the Board of Commissioners are supported by            the Company, formulating recommendations for the
         the Audit Committee and the Risk Management               level of risk that can be taken by Management and
         Committee, which are directly under the Board of          the level of tolerance for each risk, and formulating
         Commissioners.                                            risk management policies to maintain the level of
                                                                   risk in the Company.




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                                        Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                         Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                         and Analysis                Responsibility




In addition, risk management has also received                   Information and communication
attention from the Board of Commissioners, which,                technology
through the Risk Management Committee under                      The Company realizes that the control components
the Board of Commissioners, continuously oversees                (control environment, risk assessment, control
and supervises risk management carried out by the                activities, monitoring) will be easily realized if there is
Company’s Directors.                                             a good and reliable information and communication
                                                                 system in the organization. Information and
The Company has identified the risks encountered                 communication systems are said to be good and
by the Company which consist of:                                 reliable if every member of the organization gets
1. Microeconomic risk which consists of credit                   a clear message about what must be done so that
   risk, operational risk, market risk, liquidity risk,          the overall goals of individuals, each section, and the
   legal risk, compliance risk, reputation risk and              company can be accomplished.
   strategic risk.
2. Macroeconomic risk which consists of economic                 The Company already has policies as guidelines
   risk, social and security risk, monetary policy risk,         for information and communication technology.
   exchange rate risk, risk of global crisis impact,             These policies include Regulation of Access to Adira
   risk of availability and demand for motor vehicles            Finance Network, which is regulated in Internal
   and competition risk.                                         Memo No. MI-004/IT/ITCTRCOM/VII/2021 dated
                                                                 July 28, 2021 which, among other things, regulates
Risk assessment is carried out on a quarterly                    the rules regarding authentication of internal and
basis to measure the level of risk being faced and               external user access; desktop, email, internet, and
the estimated level of risk that will be met by the              connectivity settings to or from the Adira Finance
Company. The measurement results along with                      network; standardization of user ID and software
recommendations for improvement or anticipation                  for the use of USB ports and sharing folders; and
are submitted to the Board of Directors. The results             many other written policies. These guidelines are
of this analysis are also submitted to the Risk                  made so that the management of information and
Management Committee under the Company’s                         communication technology-based companies can
Board of Commissioners.                                          be carried out effectively, efficiently, and reliably
                                                                 and have a high level of security.
A more detailed explanation of risk management
performance during 2024 can be seen in the Risk                  The achievements made by the Information
Management Section.                                              Technology    Directorate   include    evaluating
                                                                 and revising Adira Finance’s information and
Control Activities                                               communication technology guidelines, including
Control activities are all policies and procedures               information technology governance, the roles
to ensure that the actions needed to address                     and functions of Adira Finance’s information and
risks are actually implemented in order to achieve               communication technology, risk management,
organizational goals. The effectiveness of control               service management, and security management,
activities will depend on the accuracy in identifying            as well as monitoring and evaluating utilization.
and measuring the risks carried out by the company.              information and communication technology
Several policies taken by the Company in controlling             systems to ensure the effectiveness of internal
activities include:                                              control and maintain compliance with applicable
· Assign tasks, responsibilities and authorities                 laws and regulations.
    in accordance with the functions of each
    organizational unit.
· Prepare good data recording/administration and
    storage of Company documents.
· Prepare the security of Company data and
    documents properly.
· Conduct an assessment or examination of the
    Company’s performance by an independent
    party such as a public accounting firm.




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         Monitoring                                              Review of Effectiveness and Management’s
         The entire process should be monitored, and the         Statement on Internal Control System
         necessary modifications made. Thus, the internal        Evaluation of the internal control system
         control system is dynamic and changes according         implemented by the Company is carried out
         to the demands of the conditions.                       periodically and at any time if necessary by
                                                                 involving the Company›s Internal Audit as well as an
         Monitoring is a continuous effort to ensure that        Independent External Auditor.
         every movement of the company is synergistically
         leading to efforts to achieve goals. This is done by    While aware that it is nearly impossible to have in
         reassessing the strength of the control environment,    place an internal control system that can eliminate
         risk assessment efforts, and selection of control       all existing business risks, that does not waver the
         activities. An important element in monitoring is       Company’s commitment to manage and control
         reporting on deviations and deficiencies.               these risks to a minimum. The Company considers,
                                                                 based on the results of the evaluation it made in
         Monitoring and evaluation is carried out, among         2024, that the internal control system that it has
         others by:                                              been implementing is need-driven and can ensure
         · Supervision of each level of management within        the achievement of the Company›s objectives.
            the Company.
         · An accountability and assessment system that          In the view of the Board of Directors, the Company
            allows for an assessment of each member of the       has a robust internal control system with all
            management and units within the Company’s            supporting tools that can anticipate and manage
            organization.                                        risks with due consideration of changes in the risk
         · Implementation of supervision through internal        profile due to the recent shift in business strategy,
            audit conducted by the Internal Audit Unit.          some external factors, and regulatory provisions.
         · Implementation        of   supervision    through
            examination by independent parties such as           This can be seen from the results of the assessment
            public accounting firms.                             and recommendations from the Internal Audit
         · Implementation of supervision by the Board of         Division, which showed better progress, except
            Directors.                                           for the results of the Internal Audit Division›s
         · Supervision by the Audit Committee, particularly      examination of the newly established business
            in relation to the Company’s financial records.      network of the Company, which is still in the process
         · Supervision by the Risk Management Committee,         of improving and perfecting procedures. Similarly,
            particularly with regard to operational activities   the results of the examination from the Company›s
            and the Company’s compliance with applicable         External Auditor.
            laws and regulations.
         · Supervision by the Board of Commissioners of
            the entire implementation of the Company’s
            management activities carried out by the Board
            of Directors.




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                                                                                        and Analysis                Responsibility




PUBLIC ACCOUNTANT                                                  External Auditor may not be under the control of
                                                                   the Board of Commissioners, Board of Directors
To ensure that the Company’s financial statements                  or other interested parties in any form.
have been presented properly and correctly, and                 4. The appointment of a Public Accounting Firm
in accordance with the articles of association and                 by the GMS has been reported to FSA on April
the Regulation of the Financial Services Authority                 26, 2024 in accordance with the provisions of
No. 14/POJK.04/2022 concerning the Submission                      FSA Regulation No. 13/POJK.03/2017 concerning
of Periodic Financial Reports of Issuers or Public                 the Use of Public Accountants and Public
Companies, the Company appoints an External                        Accounting Firms in Financial Services Activities.
Auditor.
                                                                External Auditor Duties and Assignment
Appointment Mechanism                                           Period
The appointment of the Company’s External Auditor               The task of the Independent External Auditor is to
for the 20241) financial year has been carried out with         examine and provide an opinion on the Company’s
due observance of the provisions of FSA Regulation              financial statements as of and for the year ended
No. 13/POJK.03/2017 concerning the Use of Public                December 31, 2024. The appointed Independent
Accountant Services and Public Accounting Firms in              External Auditor is responsible for expressing his
Financial Services Activities and FSA Circular Letter           opinion on the compliance of the audited financial
No. 36/SEOJK.03/2017 concerning Procedures for                  statements in accordance with generally accepted
Using the Services of Public Accountants and Public             accounting principles in Indonesia and providing
Accounting Firms in Financial Services Activities               recommendations for improvements to the
with the following mechanism:                                   Company’s weak internal controls.
1. Based on the input from the Company and taking
    into account the provisions of the applicable               The year 2024 was the third year for Public
    laws and regulations regarding the use of public            Accounting Firm Imelda & Partners (member
    accounting services and public accounting                   firm of Deloitte Asia Pacific and Deloitte Global
    firms and financial services and capital market             Network) as the Company’s Independent External
    activities, the Company’s Audit Committee                   Auditor. The Public Accountant who represents the
    recommends to the Board of Commissioners                    implementation of the 2024 financial statement
    of the Company to propose to the GMS to                     audit mentioned above is Elisabeth Imelda.
    appoint a Public Accounting Firm Imelda &
    Partner (member firm of Deloitte Asia Pacific               Audit Service Fee
    and Deloitte Global Network) as the Company’s               The fee for professional audit services to audit the
    External Auditor and Elisabeth Imelda as Public             Company’s Annual Financial Statements for the
    Accountant to examine and provide an opinion                2024 financial year is IDR1,600,000,000 (one billion
    on the Company’s financial statements for the               six hundred million Rupiah).
    financial year ending December 31, 2023.
2. Based on the recommendation received from                    External Auditor’s Other Services
    the Audit Committee, the Company’s Board                    During 2024, Public Accounting Firm Imelda &
    of Commissioners at the GMS held on March                   Partners (member firm of Deloitte Asia Pacific and
    27, 2024, proposed the appointment of Public                Deloitte Global Network) provided other services as
    Accounting Firm Imelda & Partners (member                   follows: Report on Prudential Principal Application
    firm of Deloitte Asia Pacific and Deloitte Global           Activities at a cost of IDR75 million.
    Network) and Elisabeth Imelda as a Public
    Accountant to be appointed as the Company’s                 Declaration of Independence
    Independent External Auditor.                               In carrying out their duties, the External Independent
3. The Annual GMS which has the right to appoint                Auditor stated that there was no conflict of interest
    an Independent External Auditor, at the Annual              in the conduct of the audit.
    GMS held on March 27, 2024 has decided to
    appoint Public Accounting Firm Imelda &                     External Auditor and Audit Committee
    Partners (member firm of Deloitte Asia Pacific              Communication
    and Deloitte Global Network) and Elisabeth                  In order to carry out their duties, the External
    Imelda as a Public Accountant to examine the                Auditor communicates with the Company’s Audit
    Company’s financial statements for the 2024                 Committee, then the results of the communication
    financial year. The appointed Independent                   are reported to the Board of Commissioners by the
                                                                Audit Committee.




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         In 2024, 3 (three) meetings were held between the Audit Committee and the External Auditor, namely on
         January 25, 2024, November 21, 2024 and December 19, 2024.

         Data on Public Accountants who audit the Company’s books:
          Fiscal                                                                                                        Audit Service
                            Public Accounting Firm                Name of Accountant           Type of Service
           Year                                                                                                             Cost

          2024     Imelda & Partners (member firm of            Elisabeth Imelda          Financial Statement Audit   IDR1,600,000,000
                   Deloitte Asia Pasifik and Deloitte Global)

          2023     Imelda & Partners (member firm of            Elisabeth Imelda          Financial Statement Audit   IDR1,600,000,000
                   Deloitte Asia Pasifik and Deloitte Global)

          2022     Imelda & Partners (member firm of            Elisabeth Imelda          Financial Statement Audit   IDR800,000,000
                   Deloitte Asia Pasifik and Deloitte Global)

          2021     Imelda & Partners (member firm of            Bayu M. Dayat             Financial Statement Audit   IDR800,000,000
                   Deloitte Asia Pasifik and Deloitte Global)

          2020     KAP Tanudiredja, Wibisana, Rintis &          Drs. M. Jusuf Wibisana,   Financial Statement Audit   IDR1,065,000,000
                   Partners (Member firm of PwC Global          M.Ec., CPA
                   Network)




         External Auditor’s Opinion on the Company’s Financial Statements 				
         The Company’s Financial Statements are prepared in accordance with Indonesian Financial Accounting
         Standards and have been audited by KAP Imelda & Partners (a member firm of Deloitte Asia Pacific and Deloitte
         Global) based on the Auditing Standards established by the Indonesian Institute of Public Accountants. In the
         auditor’s opinion, the Company’s Financial Statements fairly present, in all material respects, the Company’s
         financial position as of December 31, 2024, as well as its financial performance and cash flows for the year then
         ended, in accordance with Indonesian Financial Accounting Standards.

         External Auditor Evaluation
         To ensure that the External Auditor has carried out his duties in accordance with applicable regulations, the
         Company’s Audit Committee evaluates the implementation of the duties of the External Auditor appointed
         by the GMS on March 27, 2024, and reports the results of the evaluation to the FSA on June 28, 2024. This
         is in accordance with the provisions of Article 14 and Article 28 Paragraph 1 letter b FSA Regulation No. 13/
         POJK.03/2017 concerning the Use of Public Accountants and Public Accounting Firms in Financial Services
         Activities.
         		




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                                                                    and Analysis                Responsibility




  RISK
  MANAGEMENT

                                            Risk management is one of the important aspects for
                                            the Company in ensuring the Company’s business
                                            continuity. The main purpose of implementing risk
The Company continues                       management practices is to maintain and protect
to work to establish and                    the Company through the management of risk
develop a strong risk                       losses that may arise from its various activities
                                            and maintain the level of risk in accordance with
culture, implement Good
                                            established directives.
Corporate Governance
practices, preserve                         The Company continues to work to establish and
regulatory compliance                       develop a strong risk culture, implement Good
                                            Corporate Governance practices, preserve regulatory
values, provide adequate
                                            compliance values, provide adequate infrastructure,
infrastructure, and                         and structure and sound work processes.
structure and sound work
processes.                                  The Company has adopted the “Consolidated
                                            Application of Risk Management for Banks
                                            Undertaking Control of Subsidiary Companies,”
                                            which the Company carries out in its capacity as a
                                            Subsidiary Company of PT Bank Danamon Indonesia
                                            Tbk (Bank Danamon), the controlling shareholder
                                            of the Company, which refers to Bank of Indonesia
                                            Regulation No. 1 8/6/PBI/2006 dated January 30,
                                            2006, amended with Financial Services Authority
                                            Regulation No. 1 of 2006. 38/POJK.03/2017.




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         Since 2016, the Company has had Guidelines                 business activities and to work closely with the
         for Implementation of Risk Management in                   business/operational function in order to ensure
         accordance with OJK Circular No. 10/SEOJK.05/2015          that the risks taken has been appropriately
         concerning Guidelines for the Implementation               identified, measured and managed based on the
         of Risk Management for Non-Bank Financial                  agreed parameters and reported to the related
         Services Institutions, which have been amended             parties.
         with the latest regulations, namely POJK No. 10/
         SEOJK. 44/POJK.05/2020 on the Application of               The Company also has an Operational Risk
         Risk Management for Non-Bank Financial Services            Management Division and Information Risk
         Institutions.                                              Management Division, which oversee the
                                                                    implementation of operational risk management,
         The success of risk management in the                      and a Quality Assurance Division, which is tasked
         Company depends on the effectiveness of the                with ensuring that risk management guidelines/
         risk management framework that provides the                policies are properly implemented by the
         foundation for the Company. The Company’s risk             business/operational function.
         management framework consists of:
         1. Three Line of Defense Approach                          The Compliance Division is responsible for
         2. 4 (four) Pillars in implementing the risk               managing compliance risk and ensuring that all
             management at the Company, including:                  the regulations issued by the Financial Service
             a) Active supervision of the Board of Directors,       Authority (OJK), as well as other authorities, have
                Board of Commissioners and Sharia                   been socialized and followed by all business/
                Supervisory Board (DPS).                            operational functions and/or other related parties
             b) Adequacy of risk management policies and            in all activities and levels of the organization.
                procedures, as well as limit setup.
             c) Adequacy of risk identification, measurement,    C. Third Line of Defense
                control, and monitoring processes, as well as       Internal Audit acts as the third line of defense
                the risk management information systems.            in the risk management framework and
             d) A comprehensive internal control system.            control through independent tests and audits
         3. Risk awareness and risk culture                         on compliance of its business/operational
         4. Reporting                                               function and supporting function process in
                                                                    order to ensure that they have performed their
         1. THREE-LINE DEFENSE APPROACH                             function and responsibility and follow the risk
                                                                    management guidelines and procedures.
         A. First Line of Defense
            The business/operational function acts as the        2. RISK MANAGEMENT IMPLEMENTATION
            first line of defense and are responsible for
            identifying, evaluating, control and mitigate        A. Active Supervision by the Board of Directors,
            the risks in business. The business/operational         Board of Commissioners and Sharia Supervisory
            function has the main responsibility in managing        Board (DPS)
            risk exposures that emerge in every business            The implementation of risk management
            opportunity which is consistent with the target         involves active supervision from the Board of
            market and has been approved for its business.          Directors and Board of Commissioners of the
                                                                    Company. Therefore, the Board of Directors and
             Senior management plays an important role              Board of Commissioners should understand
             in ensuring that the business/operational              the risks, provide direction, perform supervision
             function has effectively acted as the “First Line      and mitigate risks, develop risk management
             of Defense” in the Risk Management Framework           culture, ensure adequate organization structure,
             and Control.                                           assign tasks and responsibilities of each working
                                                                    unit, and ensure sufficient quantity and quality
         B. Second Line of Defense                                  to support the effective risk management
            In the implementation of risk management at             implementation.
            the Company, the Risk Management Directorate
            acts as a key unit in providing the second line of      In practice, committees are formed at the level
            defense.                                                of the Board of Commissioners such as the Audit
                                                                    Committee, the Risk Monitoring Committee,
             The Risk Analytics & MIS Division carries out          the Nomination and Remuneration Committee,
             independent monitoring and is expected to              and the Governance Committee. Meanwhile at
             review and approve the risk limits for various         the Board of Directors level, a Risk Management
                                                                    Committee was formed.



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                                                                        of risk, considering to the risk appetite
  Besides that, at the level of the Board of                            and risk tolerance to the condition of the
  Directors, committees were also formed to                             Company and taking into account the
  specifically monitor operational risk, namely the                     impact of risk on capital adequacy.
  Operational Risk Management Committee, Anti-                      · Directors stipulate the Guideline of Risk
  Fraud Management function and Information                             Management        Implementation        after
  Technology Supervisory Committee (KPTI) which                         obtaining approval from the Board of
  supervises the development of the Company’s IT                        Commissioners.
  system, as well as a committee that specifically                  · Ensure that all policies, stipulations,
  monitors market and liquidity risks, namely the                       system, procedures, as well as business
  Asset and Liability Committee.                                        activities conducted by the Company are
                                                                        comply with the applicable law.
  In carrying out business activities under the                     · Evaluate and update risk management
  Sharia principles, the Sharia Supervisory Board                       strategies, policies and procedures or
  (DPS) must be placed in the Sharia Business                           the Guideline of Risk Management
  Unit (UUS) of the Company and appointed at the                        Implementation at least 1 (one) time in 1
  General Meeting of Shareholders (RUPS) after                          (one) year or more frequently in the event
  getting recommendation from National Sharia                           of significant changes.
  Board – Majelis Ulama Indonesia and approval                   b) Responsible for the implementation of risk
  from Financial Services Authority (OJK) and has                   management policies and comprehensive
  been reported to Financial Services Authority                     risk exposure taken by the Company,
  (OJK) based on applicable regulations.                            including among others:
                                                                    · Evaluate and provide direction based
i. Authority and Responsibilities of the                                on reports submitted by the risk
   Directors, Board of Commissioners and                                management function including report
   Sharia Supervisory Board (DPS)                                       on risk profile.
  The authorities and responsibilities of the                       · Take the necessary actions in accordance
  Directors, Board of Commissioners and Sharia                          with the Company’s risk profile.
  Supervisory Board (DPS) are as follows:                           · Ensure that all major risks and impacts
  a) Directors,    Board     of    Commissioners                        arising from these risks have been
     and Sharia Supervisory Board (DPS), in                             followed up and submit accountability
     accordance with their respective scopes of                         report for these follow-up actions to the
     authority are responsible for ensuring that                        Board of Commissioners periodically.
     the implementation of risk management                          · Ensure the implementation of corrective
     is effective in accordance with the                                action of problems or deviations in
     characteristics, complexity and risk profile of                    business activities found by the internal
     the Company.                                                       control function or the Internal Audit.
  b) The Board of Directors and Board of                            · Submit accountability reports on the
     Commissioners must ensure that each                                implementation of risk management
     function in the Company implements risk                            policies and risk exposures taken by
     management.                                                        the Company to interested parties on
     c)Directors must ensure the clarity of                             a regular basis (including the Board of
     authority    and    responsibility   for   risk                    Commissioners and Sharia Supervisory
     management, the adequacy of a system for                           Board (DPS))
     measuring risk, an adequate limit structure                 c) Evaluate and decide on transactions and risk
     for risk taking, effective internal control                    limits that require the approval of the Director,
     and a comprehensive, periodic and timely                       including preparing and establishing a
     reporting system.                                              transaction approval mechanism, including
                                                                    those that exceed the limit of authority for
  The Board of Directors has authority and                          each level of position.
  responsibility in terms of:                                    d) Develop risk management culture at all levels
  a) Prepare written and comprehensive risk                         of the organization, including by building risk
     management policy and strategies, including                    awareness.
     among others:                                               e) Establish organization structure in the risk
     · Prepare and update the procedures and
        tools to identify, measure, monitor and
        control risk.
     · Prepare risk limits for overall and each type




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                management implementation.                             recommendations for product and service
             f) Ensure the improvement of human resource               that require review and decisions from the
                competencies related to risk management.               National Sharia Council.
             g) Ensure that the risk management function
                operates independently.                           ii. Human Capital (HC)
             h) Carry out regular reviews to ensure:                Regarding the responsibility for implementation
                · The accuracy of the risk assessment               of risk management related to HC at the
                   methodology.                                     Company, the Directors should:
                · Adequacy of the risk management                   a) Establish HC qualifications for each position
                   information system implementation.                  related to risk management implementation.
                · Appropriateness of risk management                b) Ensure adequacy of quantity and quality
                   policies and procedures and determination           of HC in the Company and ensure the
                   of risk limits.                                     mentioned HR understands the duties
                                                                       and responsibilities related to the risk
             Board    of    Commissioners has authority                management implementation.
             and    responsibility   in   risk   management         c) Develop activities related to HC to ensure the
             implementation in terms of:                               availability of competent risk management
             a) Approve the Guideline of Risk Management               personnel.
                Implementation as prepared by the President         d) Ensure the effectiveness of the management
                Director – Chief Executive Officer and Director        and improvement of HC competencies
                – Chief of Risk Officer by considering the risk        related to risk management implementation.
                appetite and risk tolerance.                        e) Assign competent officers and staff in the
             b) Evaluate Guideline of Risk Management                  working unit based on the nature, quantity
                Implementation at least once a year or at any          and complexity.
                time if there are any significant changes.          f) Ensure the assigned officers and staff at
             c) Evaluate the accountability of Directors and           each working unit have: understanding of
                provide direction for periodic improvements            the inherent risks, understanding of relevant
                on implementation of the Risk Management               risk factors, market conditions that affect
                Implementation Guidelines.                             the Company and its impact, and the ability
             d) Evaluate and decide on a request from the              to communicate the risk implications in a
                Director related to transaction and risk limit         timely manner.
                that requires the approval of the Board of          g) Ensure that all HC understand the strategy,
                Commissioners.                                         the level of risk taken, risk tolerance and risk
             e) Establish a Risk Monitoring Committee                  management framework and implement
                to monitor the implementation of risk                  those consistently.
                management at the Company.
                                                                    The Company has a director who is responsible
             Sharia Supervisory Board has authority and             for the fulfillment of the Company’s HC in
             responsibility in terms of:                            accordance with risk appetite and risk tolerance,
             a) Evaluating risk management policies and             namely the Director – Chief of HC Management
                strategies related to compliance with Sharia        and CREM Officer.
                principles on a regular basis or with a more
                frequency in the occurrence of a significant      iii. Risk Management Oraganization
                change.                                             To implement comprehensive and effective
             b) Evaluating the accountability of the Director       risk management, the Company establishes
                for the implementation of risk management           a risk management organization structure
                policies related to compliance with Sharia          that includes functions in accordance with the
                principles on a regular basis. Evaluation is        policies, size, and complexity of the Company’s
                carried out to ensure that risk management          activities.
                policies and processes are implemented in
                accordance with Sharia principles                   At the Board of Commissioners level, the
             c) Acting     as     advisors    and   providing       Company established a Risk Monitoring
                recommendations to the Directors and Sharia         Committee, while at the Directors level, the
                business management regarding matters               Company established a Risk Management
                related to Sharia principles.                       Committee, and the Company also has a Risk
             d) Coordinating with the National Sharia               Management Function, whose function is to
                Council to discuss Company proposals and            assist the Board of Directors regarding the risk
                                                                    management implementation at the Company.




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a) Risk Monitoring Committee                                                 appetite, risk tolerance and contingency
   It is a risk committee at the Board of                                    as a plan to anticipate the abnormal
   Commissioners    level.  The    Committee                                 conditions.
   member should comprise at least an                                   •    Improvement or adjustment of risk
   Independent Commissioner, an independent                                  management implementation based on
   party who has expertise in finance, and an                                evaluation results of risk management
   independent party who has expertise in risk                               implementation.
   management.                                                          •    Review various risks faced by the
                                                                             Company and other significant risk issues
   The main role of the Risk Monitoring                                      on a regular basis.
   Committee is to monitor, and provide                                 •    Implementation of risk management
   recommendations        to   the   Board    of                             processes and improvements that aligned
   Commissioners that include:                                               with external and internal changes that
   • Evaluate      the     Guideline  of   Risk                              may affect the capital adequacy level and
      Management Implementation and the                                      risk profile.
      implementation of its policy.                                     •    Risk organization structure in the
   • Evaluate the accountability of Directors in                             Company as to ensure that risk
      the implementation of risk management                                  management processes are in accordance
      policy at least every quarter.                                         with organization developments.
   • Monitor and evaluate the execution                                 •    The alignment of the implementation of
      of    Risk     Management      Committee                               activities with the prevailing rules and
      and risk management function in                                        regulations.
      providing recommendations to Board of                             •    Establishment        of   provisions   to
      Commissioner.                                                          accommodate potential inherent risks
   • Risk management policies/documents/                                     and to ensure availability of disaster
      reports that require the approval                                      recovery procedures.
      of the Board of Commissioners, as                                 •    Steps to handle a risky event and
      recommended by the Board of Directors.                                 comprehensive decisions that are related
                                                                             to risk issues / events.
   Detail   explanation      about    roles and                         •    Determination of policies and/or business
   responsibilities of Risk Monitoring Committee                             decisions that deviate from normal
   refer to the Risk Monitoring Committee                                    procedures.
   Charter and Code of Conduct.
                                                                c) Risk Management Function
b) Risk Management Committee                                       The Company already has a risk management
   It is a risk committee at the Board of Directors                function, namely the Risk Management
   level. The Company has established a                            Directorate, which has a risk management
   Risk Management Committee that acts in                          role and responsibility for the Company.
   providing recommendations to Directors
   in     risk    management      implementation,                       The organization structure in the Risk
   such as the development, improvement,                                Management Directorate has functions that
   and enhancement of guidelines of risk                                are independent of business/operational
   management implementation.                                           functions in the Company, namely as follows:
                                                                        • Operational Risk Management Division
   The members of the Risk Management                                      (and include Anti-Fraud Management
   Committee are Directors and other related                               function).
   Senior Management. The chairman is the                               • Risk Analytics & MIS Division (and include
   Director or Senior Management who is in                                 Market & Liquidity Risk function), which is
   charge of risk management.                                              an independent function of the Company’s
                                                                           business and operational function.
   The main role of Risk Management Committee                           • Information Risk Management Division
   is to evaluate and provide recommendations                           • Quality Assurance Division
   to the President Director – Chief Executive
   Officer to monitor risks in relation to:
   • Development         of   risk   management
       strategy, policy and framework, risk




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         The organizational structure of the Directorate of Risk Management can be illustrated in the following chart:


                                                                    President Director-Chief
                                                                       Executive Officer




                                                                 Director-Chief Risk & Legal Officer




                                                                    Deputy Director-Head of Risk
                                                                           Management




               Credit Policy
                                                           Operational Risk              Information Risk
          Development & Business   Risk Analytics & MIS                                                      Quality Assurance
                                                            Management                     Management
                Incubation




                Risk Management Directorate is a unit led                         •   Socializing the risk policies and strategies
                by the Director—Chief of Risk Officer, who                            to all related units.
                directly reports to the President Director                        •   Recommending portfolio limits and
                – Chief Executive Officer related to risk                             ensuring compliance with the limits.
                management       implementation   at    the                       •   Assess and monitor overall risk exposures,
                Company.                                                              for each type of risk and type of functional
                                                                                      activity and perform test using scenarios/
                Director – Chief of Risk Officer has operational                      assumptions of stress condition and
                responsibility to supervise and control all                           testing using historical data.
                risks, including the responsibility to provide                    •   Ensuring that risks are accurately
                recommendations for all risk-related policies.                        measured, and that the data is reported
                Director – Chief of Risk Officer has a structural                     appropriately.
                responsibility to the President Director –                        •   Evaluating the accuracy of the model and
                Chief Executive Officer and is functionally                           validating the data used to measure risk, if
                responsible     to    the    Risk    Monitoring                       the Company uses the model for internal
                Committee. Director – Chief of Risk Officer is                        purposes.
                also the Chairman of the Risk Management                          •   Provide recommendations for business /
                Committee.                                                            operational functions and/or to the Risk
                                                                                      Management Committee, in accordance
                The Risk Management Directorate has                                   with their respective authorities.
                authorities and responsibilities for:                             •   Evaluating the potential losses under
                • Defining the risk architecture and                                  different scenarios and relating that to the
                   developing an overall risk management                              Company’s capital capability to bear that
                   strategy. This includes the Guideline                              risk.
                   of Risk Management Implementation,                             •   Preparing the risk profile report to
                   main policies, procedures and controls,                            Directors and Board of Commissioners,
                   and including contingency plan in any                              and OJK on a regular basis.
                   abnormal external conditions.                                  •   Examining business plan risk (including
                • Identifying risk includes inherent risk of                          proposed         activity    plan     and/or
                   business activities.                                               development new product).
                • Developing risk measurement method                              •   Ensuring that there is a strong risk culture
                   according to the size and complexity of                            and awareness within the risk-taking
                   the Company’s business.                                            units.
                • Monitoring the implementation of risk                           •   Ensuring that experienced and competent
                   management strategies prepared by the                              people are assigned to important risk
                   Director.                                                          position in all functional areas.
                • Regularly reviewing the risk management                         •   Ensuring the availability of Disaster
                   strategies, policies and processes as well                         Recovery Plans and Business Continuity
                   as recommending changes (if necessary)                             Plans.
                   to the Risk Management Committee.




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      •   Ensuring the availability of fraud risk                  adequacy, and to control and manage risk
          management is in all critical area.                      comprehensively at the Company.
      •   Ensuring     the     availability of  strict
          control over information security and                    The risk management strategy is prepared
          documentation.                                           by considering internal conditions (HR,
      •   Performing stress testing to assess                      infrastructure, capital) and external conditions
          the impact of significant changes in                     (economic conditions) and is in line with the
          macroeconomics condition to Company’s                    Company’s risk appetite and risk tolerance.
          portfolio.
      •   Evaluating the accuracy of the internal              ii. Risk Appetite and Risk Tolerance
          model and validity of the data used to                   In the preparation of the risk management
          measure risk.                                            policy, Directors of the Company provide clear
      •   Providing information to the Risk                        direction regarding Company’s risk appetite
          Management         Committee      regarding              and risk tolerance, which will be considered in
          some issues related to risk management                   the preparation of the risk management policy,
          implementation that need to be followed                  including limit setup.
          up.
      •   Evaluating the proposal of new line of                   In determining risk tolerance, the Company
          business which is strategic and impacted                 considers its strategies and goals as well as risk-
          significantly to risk exposure.                          bearing capacity.

   d) Other Working Unit                                       iii. Risk Management Policies and
      Risk Management Directorate in managing                       Procedure
      8 (eight) risks in the Company, collaborating                The Company has risk management policies
      with other working units/divisions related to                and procedures as outlined in the Guideline of
      each risk.                                                   Risk Management Implementation that are
                                                                   prepared based on Financial Service Authority
      For working units/divisions that work                        (OJK) regulations and other related authorities
      together for each risk, it will be discussed in              and other applicable stipulations, which will be
      the discussion of each risk.                                 reviewed and updated regularly to accommodate
                                                                   the occurred changes.
B. Risk Management Policy, Procedure and Limit
   Setup                                                           The    guideline     of    Risk     Management
   The risk management implementation is                           Implementation is a written guideline that is
   supported by a framework that covers strategies,                used in risk management implementation as
   policies, procedures, and limit setups that                     well as should be consistent with the vision,
   are clearly defined and in line with the vision,                mission, and strategic plan of the Company.
   mission, and business strategy.
                                                                   Guidelines of Risk Management Implementation
   The risk management implementation also                         are established to ensure that the Company
   includes a feedback process based on accurate                   consistently maintains risk exposures with
   and qualified information so that it is adaptive to             internal policies and procedures, as well as
   changing conditions faced by the Company.                       external regulations, laws, regulations, and
                                                                   other related stipulations, and is managed by
   The formulation and implementation of                           officers who have knowledge, skill, and expertise
   strategies, policies, procedures, and limit setups              in risk management, in line with the business
   are conducted by considering the type of                        complexities.
   business, the complexity of business activities,
   the risk profile, the risk appetite, adequate                   When viewed from the policy side, the Guideline
   capital, qualified human resources, and adequate                of Risk Management Implementation contains
   infrastructure as well as regulations set by the                at least:
   authorities and/or other related parties.                       a) Determination of risks associated with
                                                                       business activities (products, services and
i. Risk Management Strategy                                            transactions) in the Company.
   A risk management strategy is prepared for
   the long-term goals to ensure the business’
   sustainability, to achieve expected capital




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             b) Methods      in     identifying,    measuring,       The Risk Management Directorate is responsible
                monitoring and controlling risks as well as          to do centralized coordination for all risk
                risk management system information.                  management policies and implementation in
             c) Determination of the level of risk to be             the Company.
                taken determination of risk tolerance and
                determination of risk limits.                      iv. Risk Limit Setup
             d) Data, reporting format and type of information       The Company has a limit setup based on risk
                in the risk management report.                       appetite, risk tolerance, and strategy.
             e) Authority and limit size in tiers.
             f) Risk profile rating as the basis for risk            Limit is used as a threshold to determine the
                management         implementation.       which       intensity level of risk mitigation, which will be
                refer to the regulation of the Financial             implemented by management. The Company
                Services Authority (OJK) or other authorized         has the approval mechanism if there is any limit
                authorities.                                         deviation from the approved limit.
             g) The organization structure that formulates
                roles and responsibilities of Board of               The amount of limit proposed by each working
                Commissioners, Directors, committees, risk           unit covers the risks faced by the Company
                management function and others working               and must obtain approval from the Directors
                unit.                                                or the Board of Commissioners through the
             h) Business Continuity Plan or Business                 Risk Monitoring Committee, or the Directors in
                Continuity Management, including disaster            accordance with their respective authorities.
                recovery plan and contingency plan.
                BCP/BCM policy preparation involves related          The risk management limit should be reviewed
                working units and is flexible; BCP/BCM test,         at least once a year or more frequently if there
                evaluation and update is conducted regularly         is any significant changes, as to ensure that the
                by the Internal of the Company.                      performed practice complies with the expected
             i) Internal control system in risk management           risk limits.
                implementation.
                                                                     The Company has already had a risk management
             The    guidelines    of    Risk     Management          limit at the Company level, which is stated in the
             Implementation cover risk management policies           Risk Appetite Statement (RAS).
             in general and for each risk, as well as how they
             should be relevant to be implemented in the             The components included in the Company’s Risk
             Company.                                                Appetite Statement (RAS) include:
                                                                     a) Applicable regulatory requirements.
             If viewed from the procedural side, the Guideline       b) Parameters as to maintain a strong Company’s
             of Risk Management Implementation contains                 Financial Soundness Level based on the
             at least:                                                  consideration of the Board of Commissioners
             a) Accountability and clear delegation of                  and Directors.
                  authority.                                         c) Management’s responsibility to ensure
             b) Review is carried out periodically at least             strategic fit.
                  once a year or from time to time if there is a     d) Business room to grow to meet the annual
                  significant change.                                   financial targets.
             c) Adequate procedural documentation to
                  facilitate the review and audit trail.             Some considerations used in determining
                                                                     Risk Management limits in the Risk Appetite
             In addition, the Company also has policies and          Statement (RAS) are a combination of the
             procedures to manage risks inherent in the              following, but not limited to:
             development or expansion of business activities         a) Comparison with peer/similar companies.
             in the Company, where these policies and                b) Regulatory limits.
             procedures are prepared in accordance with the          c) Stakeholder views.
             risk appetite to be taken by the Company and            d) Expert judgment.
             regulations from regulators.                            e) Historical and/or expected risk profile.




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   f) Targets set by the Board of Commissioners.                   b) Ensure the availability of sufficient, proper
                                                                      and accurate data and information.
   The Company monitors the Risk Appetite                          c) Develop methodology or model that
   Statement (RAS) on a monthly basis, and the                        is appropriate for each type of risk.
   review will be carried out at least once in 2 (two)                The methodology or model should be
   years or more frequently if there are changes                      documented.
   such as:                                                        d) Have an adequate risk measurement
   a) Regulatory changes                                              application and know the limitation of that
   b) Changes in risk model assumptions                               technology (in case the risk measurement is
   c) Material incident and/or loss                                   using application).
   d) Company condition                                            e) Test the actual result against the expected
                                                                      results to validate the methodology or model.
C. Risk Identification, Measurement, Control and                   f) Evaluate / conduct regular review regarding
   Monitoring; and Risk Management Information                        the    assumptions,     data    sources,   and
   System                                                             procedures that are used to measure risks.
   Risk     management       Implementation         is             g) Conduct improvement on measurement
   implemented      through    risk    identification,                methodology if there are any significant
   measurement, control, and monitoring, and it                       changes of critical factors that may affect the
   needs to be supported by a risk management                         risk.
   information system tailored to the characteristics              h) Conduct stress testing regularly, which is a
   and complexity of the Company’s business                           process to estimate the potential economic
   activities.                                                        loss under abnormal market conditions that
                                                                      enable the Company to assess the impact to
i. Risk Identification                                                profitability and capital. The stress testing
   Steps in risk identification cover:                                result is used as input in determining policy
   a) To identify all risks on a regular basis, to all                and limit.
      business activities and business activities
      with the method or system owned by the                   iii. Risk Control
      Company.                                                     The Company must have a mechanism and
   b) To analyze all sources of potential risks                    risk control methodology based on stipulated
      from each activity and activity before being                 policies and procedures.
      introduced or implemented.
   c) To consider factors that impact the risk                     The risk control process in the Company should
      including the additional risk.                               be based on risk exposure, risk appetite, and risk
                                                                   tolerance.
ii. Risk Measurement
   Accurate risk measurement is critical. The risk                 The Company has a framework that is responsive
   measurement should be performed on a regular                    to any changes that happen due to inherent risk.
   basis and holistically on the Company’s business
   activities. The risks should be measured so the             iv. Risk Monitoring
   adequacy of provisions and the capability of                    The Company must have a monitoring system
   capital to absorb the risk can be calculated.                   and procedures that cover monitoring of
                                                                   risk exposures, risk tolerance, internal limits
   The systems, technology, or risk measurement                    compliance, and stress testing results, as well
   models will be adjusted based on the nature,                    as the consistency of the implementation of the
   size, and business complexity as well as should                 stipulated policies and procedures.
   capture all risk exposures. The underlying
   assumptions in the risk identification and                      Risk monitoring is performed by the Risk
   measurement should be validated and clearly                     Analytics & MIS, in which the monitoring
   understood by risk management officers. Risk                    and evaluation report is reported regularly to
   measurement can use both quantitative and/or                    management in order to mitigate the risks and
   qualitative methods.                                            take the necessary action.

   The key steps to establish a risk measurement
   process are:
   a) Place the officers who have expertise and
      experience in determining risk measurement
      process.




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         v. Risk Management Information System                   limits, a clear organization structure, and the
             The Company must have adequate management           implementation of the adequate four-eyes
             information systems to support the process          principle, and also the adequacy of procedures
             of identification, measurement, control, and        to comply with regulations.
             monitoring based on Company’s needs in
             implementing effective risk management.             Risk management implementation, including
                                                                 the adequacy of policies, procedures, and
             Some points that need to be considered in the       management information systems, is always
             implementation of a management information          examined and reviewed regularly (at least once a
             system in relation to risk management, such as:     year or if necessary) by related working units that
             a) Developed based on Company’s needs in            cover the compatibility of the risk management
                order to support the implementation of the       framework with the business of the Company’s
                risk identification, measurement, controlling    business and regulations, including the suitability
                and monitoring process.                          of the method, assumptions, measurement
             b) Ensure the availability of accurate, complete,   variables, and limits setup. In addition, risk
                informative, on time and reliable information,   management implementation by business and
                as to monitor the effectiveness of risk          operational functions (risk-taking functions) or
                management implementation as well as to          support functions, in which the findings need to
                support the implementation of reporting to       be remedied and monitored by related working
                Company’s management, Financial Service          units.
                Authority (OJK) or other authorities.
             c) Ensure that the system used and the              The Company implements effective risk
                information generated are in accordance          management and internal control systems
                with the characteristics and complexity          through the three lines of defense approach, the
                of the Company’s business activities and         setup of risk tolerance, and the risk awareness
                are adaptive to changes in which periodic        and risk culture implementation as explained in
                reviews are conducted as to ensure that the      the previous section.
                system used is adequate.
             d) Locate the data center in Indonesia for law      The Company has an Audit that independently
                enforcement purpose and the customer data        reports to the Board of Commissioners through
                protection.                                      the Audit Committee and the President Director
             e) Ensure that the decision to appoint third        – Chief Executive Officer regarding the inherent
                party has been conducted objectively and         risks in the business activities and operation.
                independently, if using outsourcing service      Internal Audit will detect the weaknesses and
                company in information system development.       violations that may cause the Company to suffer
             f) Ensure that there is a test in the               both material and immaterial losses. Internal
                implementation of management information         Audit should ensure:
                systems and new technologies, and do             a) Appropriate       internal   supervision,  by
                not interfere with the existing information          considering the risk type and inherent risk
                systems.                                             level in the business.
             g) The Company should have documentation            b) Appropriate organization structure and
                of system, to ease inherent control and audit        reporting lines.
                trail implementation.                            c) Compliance with prevailing laws, regulations,
             h) Prepare the backup system and procedure              and applicable internal policies.
                effectively.                                     d) Effectiveness and efficiency in operational
             i) Ensure all inherent risks in the Company can         activities.
                be integrated into existing management           e) Existence of a strong risk culture throughout
                information systems.                                 the organization.
                                                                 f) Accuracy and timeliness of financial and
         D. Comprehensive Internal Control System [GRI               operational reports.
             2-15][GRI 2-27]                                     g) Adequacy of management information
             The internal control system in the risk                 systems.
             management implementation covers the                h) Complete and adequate documentation.
             compliance of the internal control system and       i) Management response to audit results.
             risk management implementation, authority
             setup, policy monitoring, procedures and            The Head of Internal Audit will report to the
                                                                 President Director – Chief Executive Officer and
                                                                 Audit Committee.




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  Internal Audit will work closely with the                  4. REPORTING
  Risk Management Directorate to provide
  an assessment. Both Internal Audit and                         In accordance with the stipulations of the
  Risk Management Directorate should be                          Financial Services Authority (OJK), the Company
  independent from the business functions in                     is required to submit a Risk Profile Report,
  providing feedback to Directors and Board of                   which includes a self-assessment of inherent
  Commissioners regarding the healthiness of the                 risks and also the quality of Risk Management
  Company.                                                       Implementation for 8 (eight) types of risks faced
                                                                 by the Company; which is used to assess the
  Internal Audit will take a risk-based approach to              Company’s soundness level on an annual basis
  do the audits. The internal audit should have an               or with more frequent frequency if needed.
  annual audit plan, which should be approved by
  the President Director - Chief Executive Officer               Risk Analytics & MIS Division, as an independent
  and the Audit Committee.                                       function to business and operational functions,
                                                                 is responsible for preparing a Risk Profile Report
  Internal Audit can conduct audits using its own                in accordance with Financial Service Authority
  team, unit, or team from outside as long as there              (OJK) regulations and will coordinate with
  is no conflict of interest.                                    related divisions.

  Internal Audit has an effective rating process to              The Risk Profile Report must be reviewed and
  assess the auditee. Audit reports should be sent               approved by the Company’s Directors and
  to all the related parties, including President                reported to the Board of Commissioners through
  Director – Chief Executive Officer and Director –              the Risk Monitoring Committee.
  Chief of Risk Officer.
                                                             Risk Management Implementation for
3. RISK AWARENESS AND RISK CULTURE                           Each Risks [SEOJK E.3][GRI 2-18]
                                                             In the implementation of risk management, the
  The risks that are faced in various activities are         Company has adopted and accommodated the
  essential to be known by all personnel so that             pattern applied by the banking sector as the
  this will build a strong risk management culture.          business sector in Indonesia that is considered
  A unique combination of values such as belief,             the most established and more experienced in
  implementation, and management supervision                 the implementation of the risk management
  will ensure that those have been performed                 concept, considering that there is also a need
  prudently and based on best practices.                     for the implementation of a risk management
                                                             consolidation framework between the Company
  Risk culture is implemented through:                       and the Parent Company.
  • The direction and supervision from Directors
     and the Board of Commissioners and Sharia               The Company faces 8 (eight) risks, both internal and
     Supervisory Board (DPS).                                external, including:
  • Introduction of risk management as a                     1. Strategic Risks
     comprehensive part business practice.                      Strategic risk is the risk of inaccuracy in making
  • Compliance with all policies, procedures,                   and/or implementing a strategic decision and
     applicable laws and regulations.                           failure to anticipate changes in the business
                                                                environment.
  Risk awareness and culture at all levels of
  organization should be established through:                    Strategic risks can be caused by:
  • Communication related to the importance of                   a) Establishment of strategies that are not
     managing risk.                                                 compatible with the Company’s vision and
  • Communication related to the risk tolerance                     mission
     level and the expected risk profile through                 b) an incomprehensive strategic environmental
     various levels and portfolio management.                       analysis
  • To delegate authorities to personnel in order                c) incompatibility of strategic plans (strategi c
     to manage risk prudently in their activities,                  plan) between strategic levels
     including to prepare adequate risk mitigation.              d) failure to anticipate changes in the business
  • To monitor the effectiveness of risk                            environment such as changes in technology,
     management across all areas.                                   changes in macroeconomic conditions,
                                                                    competition in the market and changes in
                                                                    the policies of the relevant authorities




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             In establishing and establishing strategies, the     Companies      must     carry    out    continuous
             Company should pay attention to the following:       operational risk control to ensure that operational
             a) Understand the environmental conditions of        risks have been appropriately managed and do
                business, economy, and finance industries.        not exceed the predefined risk limits.
             b) Measure the strengths and weaknesses of
                internal and external factors in the Company.     The application of operational risk control is
             c) Analyzing all available alternative strategies.   carried out as one of the important operational
                                                                  risk mitigations and its application must be
            To determine the effectiveness of the strategies      carried out in a coordinated manner to ensure
            that have been designed, the Company conducts         an optimal balance between operational
            periodic evaluations of the strategies and their      risk exposure, the effectiveness of control
            implementation on an ongoing basis.                   mechanisms, insurance coverage and risk
                                                                  appetite to the Company.
            The Company periodically monitors the actual
            conditions of performance compared to plans           Operational risk controls include:
            and budgets and understands the reasons for           a) Identify potential control gaps.
            the cause of each deviation. Monitoring is carried    b) Ensure that there are operational policies
            out by the Board on strategic risks through              and procedures with sufficient control
            the Balance Score Card (BSC), which is one of            mechanisms.
            the tools used to measure and monitor the             c) Determine the most appropriate risk
            implementation of the Company’s strategic risk           mitigation.
            management.                                           d) Specifies risk appetite.
                                                                  e) Analysing temporary deviation requests for
            In accordance with Financial Services Authority          policies/procedures.
            Regulation No. 1 24/POJK.05/2019 on Non-Bank          f) Ensure that the risks present in the large
            Financial Services Institute Business Plan, in 2024      and low frequency quadrants have been
            the Company has submitted an annual business             accommodated in the Business Continuity
            plan for 2025 in accordance with the format set          Management (BCM) program.
            by the Financial Services Authority (OJK).            g) Performing      risk  management   actions
                                                                     (acceptance/displacement/rejection      of
         2. Operational Risks                                        operational risk).
            Operational risk is the risk of insufficient and/or
            malfunctioning internal processes, human error,       The Company’s implementation of operational
            system failure and/or the presence of external        risk management processes includes:
            events affecting the operations of the Company.       a) Business Continuity Management (BCM)
                                                                      BCM is a comprehensive management
            Operational risks can be attributed to, among             process that identifies potential impacts
            others, weaknesses in internal processes,                 that threaten organizations and provides
            inadequate systems and infrastructure, and                a framework for building resilience and
            external events that adversely affect the                 capabilities with effective response that
            Company.                                                  preserves stakeholder interests, reputation,
                                                                      brand and valuable creative activities.
            These operational risk sources can cause events
            that negatively affect the Company’s operations,      As an integral part of the operational risk
            so the occurrence of these types of operational       management framework, effective application
            risk events is one measure of the success or          of BCM is a requirement to anticipate operational
            failure of Operational Risk Management. Some          risks that arise especially those that have a
            examples of operational risk events can be            large impact (catastrophic event) regardless of
            classified include organizational complexity and      the causes, such as crises and/or disruptions to
            business activities, human resources, technology      business operations, system disturbances, fires,
            and information systems, fraud (internal and          etc.
            external fraud), disruption to business and
            organizations, and the level of interaction and
            dependence of the Company.




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  BCM program objectives were:
  • Ensuring timely continuation of all functions/units during a crisis or disaster
  • Maintain the primary resources required to support recovery of activities
  • Reduce reputation risk
  • Improve public confidence and macro-financial systems
  • Improve its durability and recovery capabilities

  Through BCM, the Company identifies potential critical activities/events within the entity in the event of
  interference with those activities that could threaten the entity’s business continuity. Through the results
  of the analysis, the Company established a Business Continuity Plan (BCP), a documented framework for
  the handling and recovery of critical activities in a work unit with a set period of time.

  The company has mitigation measures against external incidents that have the potential to have an
  impact on the Company’s business continuity. Therefore, BCP’s Company covers all external activities and
  crises, consisting of:
Business Continuity Plan
                                                                        Description
         (BCP)

Financial BCP              Contains measures for handling and recovery of critical activities caused by disasters or disruption
                           of electricity, communications, and networks in the process of cash flow (daily operations),
                           especially since the entity is engaged in a cash-intensive industry

Information Technology     Contains steps to handle and restore critical activities in the event of a disruption to the Company's
BCP                        core system and digital platform.

Depository Financing       BPKB is collateral kept by the Company until the consumer pays off his or her obligations to the
Guarantee BCP              Company, so the security of the depository place is very significant. The Depository Financing
                           Guarantee BCP contains steps to handle and restore the process of receiving, storing, and issuing
                           BPKB in the event of a disaster or power, communication, and network disruption.

Business Operations BCP    The Company's main activities occur in branch offices, clusters, credit centers, operation centers,
                           and warehouses. Therefore, the BCP has regulated the steps that need to be taken in the event of
                           an emergency condition caused by communication and network (system) disruptions and power
                           outages

Incident Management        Providing a documented framework to enable the organization to handle incidents. This document
Plan (IMP)                 describes the anticipation of various incidents in a crisis situation by activating the Call Tree and
                           mobilizing Incident Management Team members during incident response under the supervision
                           of the Corporate Command Centre. The focus is on employee safety, handling communications
                           related to reputational risk, continuity and recovery. This document includes instructions/steps
                           to deal with the following conditions: evacuation of employees in the event of violent/criminal
                           acts, earthquakes, floods, bomb threats, riots and mass disturbances, as well as fires and utility
                           interruptions.



  b) Fraud Management                                                         In line with PT Bank Danamon Indonesia Tbk
     Fraud risk affect business and can has                                   (BDI) as parent company of the Company,
     significant financial impact to profitability.                           in which PT Bank Danamon Indonesia
     This event can impact also reputation.                                   already implements anti-fraud strategy, the
     Effective fraud management is very                                       Company publish internal policy related to
     important to mitigate and manage risk due                                fraud management which is implemented in
     to fraud.                                                                nationwide. This policy is made to implement
                                                                              risk management strategy in controlling
      Fraud is deviated behaviour or intentionally                            fraud risk. Because of that, to support
      carried out to deceive, trick or manipulate the                         risk management implementation, some
      Company, customers or other parties, which                              activities have been done to strengthen some
      occurs within the Company and/or uses                                   aspects as following:
      Company facilities so results in the Company,                           • Active supervision from management
      customers or other parties suffering losses                                 Implementation of active supervision
      and/or the perpetrator fraud obtains financial                              from management has been performed
      benefits, either directly or indirectly.




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                     by anti-fraud units, control units and/or anti-fraud functions by conducting independent monitoring
                     function, monitoring, compliance check as well as reporting all fraud risk in the Company to Directors
                     and Board of Commissioner in the Risk Monitoring Committee meeting. This committee acts as
                     communication media, direct reporting and become part of active supervision from Directors and
                     Board of Commissioner.
                 •   Organization structure and line of responsibility
                     The Company should have function whose task is to handle fraud control. The function is
                     responsible directly to President Director – Chief Executive Officer and has direct reporting to Board
                     of Commissioner.
                 •   Control and monitoring
                     The company has implemented POJK No. 1. 12/23 July 2024 on the Implementation of Anti-Fraud
                     Strategies for Financial Services Institutions by implementing fraud risk control strategies through
                     4 (four) pillars of interrelated fraud control strategies, as following:


                           Strategy                                               Implementation in the Company

          Prevention                                    •   Anti-fraud awareness campaign.
          In implementing the fraud prevention          •   Know your employee.
          strategy, the Company established             •   Implementation of a dual custody principle and tiered control mechanism.
          policies in the form of five components       •   Holds Fraud Risk Assessment periodically.
          of the internal control framework: the        •   It has Anti-Money Laundering and Terrorism Fund Prevention Unit.
          control environment, risk assessment,
          control activities, information &
          communication and supervision.

          Detection                                     • It has Fraud Detection System & Analytics.
          Measurements, processes and detection         • Conduct a surprise audit that follows the Risk-Based Analysis concept.
          activities should be used to identify         • Manages the fraudulent indication or event reporting mechanism and the
          fraudulent and/or fraudulent behaviors          fraudulent event database.
          that have occurred in order to further        • Establish a whistle-blower mechanism and a fraud hotline.
          reduce exposure. Key activities in
          performing detection strategies are as
          follows: fraud detection system, fraud
          sampling strategy, sudden inspection,
          and phone confirmation process.

          Investigation, Reporting, Sanction            • There are standard operational procedures for regulating coordination between
          The function of controlling the fraud           related parts with regard to fraud ranging from fraud detection, investigation, to
          and/or Internal Audit and/or Regional           sanctioning processes, and monitoring measures for remedial actions resulting
          Leadership reviews and investigates the         from fraudulent actions.
          factors that cause the fraud and tries        • The specific sections responsible for handling fraud are:
          their best to recover the fraud losses that     a. Quality Assurance cq Quality & Process Control (QPC) that conducts field
          occurred after being taken into account            investigations, receives sampling data on criteria with high risk; and
          and proven.                                     b. Internal Audit cq Investigation which plays a role in conducting a special
                                                             investigation into activities/transactions due to indications of fraud.
                                                          c. Other related Business Functions that play a role in the process of detecting and
                                                             eradicating activities/transactions due to indications of fraud in the Company's
                                                             business operations.
                                                        • Activities in recovery include billing processes to recover losses and attempting to
                                                          compensate for losses through third parties or other vendors associated with the
                                                          fraud incident.
                                                        • The mechanism for reporting fraudulent events is carried out to the internal and
                                                          external parties of the Company.
                                                        • The implementation of sanctions policies to provide deterrent effects for fraudsters
                                                          in the Company is applied transparently and consistently.

          Monitoring, Evaluation, and Follow up         • Monitoring the follow-up of fraudulent events by paying attention to the
          In order to follow up on the results of the     Company's internal provisions and regulatory provisions.
          investigation (investigation) of the fraud    • Maintain fraudulent event data to support the execution of the evaluation.
          case, each unit of work, coordinated by       • Follow-up mechanisms to avoid recurrence of fraudulent events include at least
          the fraud control function, must conduct        steps to:
          monitoring, evaluation and follow-up to         - Fixing weaknesses.
          cases of fraud include monitoring the           - Strengthening the Company's internal control system.
          implementation of established sanctions
          and monitoring corrective actions taken
          against the event.




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c) Quality Assurance (QA)                                               reporting of operational risk data with risk
   QA is a program designated to early and                              identification  capabilities,   assessment/
   systematically monitor and evaluate critical                         measurement, monitoring and control/
   aspects of the Company’s processes and                               mitigation carried out on the Company
   products, to ensure compliance with                                  Thus improving the effectiveness of
   quality standards. The most important                                implementing operational risk management.
   quality standards to achieve are the
   effective management of risk factors                                 The ORMS application will continue to be
   and      the    effective  implementation                            developed according to the needs and
   of      control/mitigation   mechanisms.                             developments that occur in implementing
                                                                        the    operational    risk     management
   The application of the QA framework to                               framework. ORMS has been effectively
   the Company includes the unity of the                                operated on all work units in the Company.
   organization’s   methodologies,   policies,
   procedures and preparation, which are                                In addition, the Company also has a
   aimed at systematically running monitoring                           whistle blowing system managed by
   and evaluation programs in identification,                           independent parties to help implement
   measurement,      monitoring,   and     risk                         operational risk management, especially
   control arising from operational activities.                         related to fraud incident at the Company.

   The QA strategy also adopted the COSO (The                           The company as a subsidiary of PT
   Committee of Sponsoring Organization of                              Bank Danamon Indonesia Tbk (BDI) has
   the Treadway Commission) framework to                                consolidated its operational risk information
   assess and improve internal control systems.                         system (SIM) with the parent company.
   COSO identifies 8 components in the Internal
   Control Framework:                                                   In order to manage uncertainty and potential
   • Internal environment                                               threats in the information technology
   • Goal-setting Event identification                                  environment and to protect the Company’s
   • Risk assessment                                                    digital   assets,  information      technology
   • Response to risk                                                   risk management is required to manage
   • Control activities                                                 potential risks and challenges related to
   • Information & communication                                        collection, storage, and management. the
   • Monitoring                                                         processing and dissemination of information
                                                                        in the digital context (risiko information) as
   The scope of the QA evaluation is that QA                            well as the potential for adverse effects or
   should be able to appropriately manage the                           disadvantages that arise specifically in use
   quality of insurance for each activity on credit                     or because of dependence on computer/
   products, funding products, and supporting                           teknologi related systems (risiko technology).
   function     processes    using    appropriate
   processes, methodologies, and technologies.                          With regard to active monitoring of
                                                                        the    implementation     of  information
   Monitoring of operational risk is carried out                        technology     risk   management,     the
   through the preparation of regular reports                           Company has established an Information
   to management to identify problems that                              Technology Steering Committee (KPTI)
   arise related to weaknesses or failures in                           at the Board and Senior Management
   the implementation of control functions.                             level of the Company actively engaged in
                                                                        planning, approval, review and review of
   In terms of operational risk management                              information technology risk management.
   information systems, the Company has
   developed an integrated management                                   In addition, the Company already has a
   information system for operational risk                              technology risk management and information
   management, namely ORMS (Operational                                 security policy that serves as a reference
   Risk     Management       System)    that                            in the implementation of technology risk
   strengthens the recording, analysis, and                             management and information security in the
                                                                        Company.




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                Regarding       information   security,  the          financing, or certain business fields. This risk
                Company has implemented a Data Leakage                is commonly called the risk of concentrating
                Prevention (DLP) program that includes                financing.
                USB access closure, hard disk and email
                encryption, and User Activity Monitoring. In          Regarding the counterparty credit risk as well
                addition, the Company has implemented ISO             as the settlement risk, the Company is exposed
                20000-1 in order to ensure the governance of          to this risk because the Company is hedging for
                Information Technology services that support          loans obtained in foreign currency through Cross
                security, efficiency and overall operational          Currency Swap (CCS) transactions. The company
                sustainability.                                       already has credit risk management limits and
                                                                      strategies related to credit risk counterparties as
                In relation to strategies in implementing             well as risk settlement.
                operational risk management, the Company
                has implemented:                                      Companies have a credit risk management
                a) Centralization of operations for all               function that is responsible for monitoring the
                   branches of the Company so that the                development and implementation of strategies,
                   process and implementation of policies             thus minimizing the occurrence of credit risk.
                   and procedures can be carried out more
                   standardized.                                      In addition, in relation to the active supervision
                b) Implement operational risk controls                of the Board of Directors and Board of
                   consisting of 3 tiers: business functions,         Commissioners, a Risk Monitoring Committee
                   risk management and internal audit.                has been established at the level of the Board
                c) Apply the Risk Control Self-Assessment             of Commissioners and a Risk Management
                   (RCSA) used to assess and measure the              Committee at the level of the Board of Directors
                   potential risks that take place during             and Senior Management of companies actively
                   internal processes to generate operational         engaged in planning, approval, and review for
                   risk status.                                       credit risk.
                d) Using the Operational Risk Management
                   System (ORMS) to strengthen the                    The Company has implemented credit risk
                   recording, analysis and reporting of               management strategies that are made in
                   operational risk data.                             line with the Company’s goals to maintain
                e) Conduct Operational Risk Pre-Assessment            the quality of financing, profit, and business
                   (ORPA) to identify and mitigate business           growth. Periodic evaluation is conducted on the
                   initiatives undertaken by the Company.             financing product/portfolio as a mitigation of
                f) Self-Raise Issue (SRI) to facilitate initiatives   credit risk.
                   aimed at mitigating the Company’s
                   operational risks.                                 Companies already have credit risk policies,
                g) Establish      the      Information         Risk   which govern the structure and hierarchy of
                   Management Division as a separate                  financing policies. Companies develop and
                   work unit from the Operational Risk                implement credit risk policies and procedures
                   Management Division to strengthen                  appropriately so that they can:
                   the implementation of operational risk             a) Supporting sound financing
                   management related to information                  b) Monitoring and controlling credit risk
                   management in the Company.                            including the risk of concentrating financing
                                                                      c) Conducting      an    evaluation   in   taking
         3. Credit Risks                                                 advantage of new business opportunities
            Credit risk is the risk caused by the failure             d) Identifying    and    handling    problematic
            of the other party to fulfill the obligation to              financing
            the Company, including credit risk caused by
            customer failure, including credit concentration          Credit risk policies include end-to-end process
            risk, counterparty credit risk, and settlement risk.      policies in financing activities where they include
                                                                      target markets, financing delivery processes,
             Credit risk can increase due to the concentration        guarantees, financing approval processes,
             of financing distribution, including customers,          financing administration, remediation, portfolio
             geographic areas, business activities, types of          management, and management. and others;
                                                                      including the mapping of financing risk to
                                                                      business activities and training/training in
                                                                      relation to credit risk.




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  In relation to the approval analysis process and                         •
                                                                          Develop a measurement tool to measure
  financing administration, the Company has                               credit risk transactively.
  procedures that contain:                                            • Performs a funding risk measurement
  a) Separation of functions and delegation of                            on a portfolio basis. These risks should be
      clear authority in decision-making.                                 defined as potential loss figures for both
  b) Working functions that conduct periodic                              the obligor and the portfolio.
      reviews of the quality of financing.                            • A stress test approach to estimate
  c) The      development        of   a     financing                     potential      economic    losses    under
      administration system is related to the                             abnormal conditions. Stress tests should
      financing process.                                                  be performed periodically.
  d) Registration and inclusion of all information                 c) Parameters used in measuring credit risk
      is both quantitative and qualitative.                           include but are not limited to:
                                                                      • Characteristics of each transaction type
  The Credit Risk Management function is                              • Financial conditions of customers or
  managed in the Risk Management Directorate                              counterparties as well as requirements in
  and the Collection & Legal Directorate responsible                      financing agreements
  for measuring credit risk both on each portfolio                    • Collateral/guarantee
  and on the whole. In order to measure the risk                      • Term of financing
  value of customers or portfolios, you must pay                      • The potential for default/finance problems
  attention to the following:                                         • Book delete position, delete bill and
  a) It has written procedures for conducting risk                        restructure
      measurements that allow for:                                    • Company’s ability to absorb potential
      • The centralization of exposure to financial                       backup failures/enough
          position reports refers to the concept of
          one obligor.                                             The results of this risk management can be seen
      • Evaluate      credit    risk  levels  using                from the Company’s Net NPF trend, which is still
          a combination of qualitative and                         in the Company’s planned risk corridor, which
          quantitative data.                                       is seen in 2024 and 2023 by 0.34% and 0.49%
      • Distribution of measurement results for                    respectively (still below the regulatory limits).
          monitoring purposes by the relevant work                 It proves that the strategies and risk culture
          unit.                                                    formed and constructed are in line with the
      • Comprehensive credit risk counterparty                     goals and behavior of the Company’s business.
          management, both at the counterparty
          level (by combining credit risk due to                   The Company’s customer profile is quite
          counterparty or counterparty credit risk                 diversified so that risks are not concentrated
          failures with other financing exposures)                 in one of the profiles. The following are the
          and at the Company level as a whole.                     customer profiles of the Company in 2022, 2023
  b) Develop appropriate methodologies, models                     and 2024:
      or tools for each type of risk.




Customer Profile by Job Type:
                    Job Type                           2022                                2023                              2024

Employee                                                           51%                                     52%                              53%

Self-Employed                                                      48%                                     47%                              46%

Others                                                               1%                                     1%                                1%


Customer Profile by Monthly Income:
                 Monthly Income                        2022                                2023                              2024

≤ IDR5.000.000                                                     30%                                     28%                              25%

IDR5.000.000 < IDR10.000.000                                       42%                                     43%                              45%

≥ IDR10.000.000                                                    28%                                     29%                              30%




                                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 337
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         The following is an illustration of the customer concentration of the Company’s financing
         receivables:
                        Customer Type                         2022                   2023                    2024

          Individual                                                   95%                     95%                    95%

          Corporate                                                     5%                      5%                     5%




         4. Market Risks                                                in the event of a limit overrun. These policies
            Market risk is a risk in the position of assets,            must be formulated in accordance with the
            liabilities, equity, and/or administrative accounts,        Company’s business strategy, capital adequacy,
            including derivative transactions, due to overall           and risk appetite.
            changes in market conditions.
                                                                        Limits are submitted by the Directorate of Risk
             Market risks include interest rate/margin risk (for        Management and approved by the authorized
             Sharia), exchange rate risk, and equity risk.              parties/committees according to applicable
                                                                        policies.
             The Company has regularly recorded and
             monitored market risks discussed in the Asset              The Directorate of Risk Management (Market Risk
             and Liability Committee so that the Board                  and Liquidity Management function) and the
             of Directors and senior management can                     Directorate of Finance (Funding & Capital Market
             immediately respond to market risk issues.                 Division) are required to provide information
             The company already has an Asset & Liability               and/or corrective action on each limitation in
             Management system to support market risk                   accordance with the applicable policy.
             management reporting and implementation.
                                                                        In relation to market risk, the Company provides
             Companies have also established policies and               financing to customers in the form of rupiah
             set limits on market risk.                                 currency with fixed interest rates and tenors. The
                                                                        company’s funding source comes from a joint
             Market risk is measured under normal conditions            financing scheme with the parent company
             and stress conditions. Common market risk                  with a fixed interest rate and a tenor match. In
             measurement methods include Interest Rate                  addition, for foreign currency loans, the Company
             Risk Gap (IRR gap), which refers to the difference         has implemented a full hedge policy as a form of
             in cash flow for each of the maturity buckets              mitigation against market risk.
             arising from on- and off-balance sheets. The
             outflow and inflow of each maturation bucket            5. Liquidity Risks
             are calculated according to the characteristics            Liquidity risk is the risk resulting from the
             of each instrument, both maturing and non-                 inability of the Company to meet the overdue
             maturing instruments.                                      liabilities of cash flow funding sources and/or of
                                                                        liquid assets that can be easily converted into
             In addition, in the context of consolidated                cash, without interfering with the Company’s
             reporting with PT Bank Danamon Indonesia                   financial activities and conditions.
             Tbk, as the parent company, the Company
             also performs IRRBB (Interest Rate Risk in the             Liquidity risks can be caused by the inability of
             Banking Book) calculations consisting of Net               the Company to liquidate assets without material
             Interest Income (NII) and Economic Value of                discounts due to the absence of active markets
             Equity (EV) calculations under stress events               or severe market disruptions, which are referred
             (based on scenarios set by regulators) as part             to as market liquidity risks.
             of effective and adequate implementation of
             market risk management.                                    The inability to obtain sources of cash flow
                                                                        funding to create liquidity risks can be attributed
             Companies have comprehensive written policies              to:
             and procedures for managing and controlling                a) Inability to generate cash flows derived from
             market risks, including limit-setting policies,                productive assets and those derived from the
             limit structures, limit approvals, and actions                 sale of assets including liquid assets.




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b) Inability to generate cash flows derived from                 Limits are proposed by the Directorate of Risk
   fundraising, intercompany transactions and                    Management and approved by the authorized
   loans received.                                               parties/committees according to applicable
                                                                 policies.
The company has regularly recorded and
monitored liquidity risks discussed in the                       In the event of exceeding the limits of liquidity
Committee on Asset and Liability so that the                     risk, The Funding & Capital Market Division and
Board and senior management can immediately                      Risk Analysis & MIS Division (which oversees the
respond to liquidity risk issues.                                market risk management and liquidity functions)
                                                                 need to provide immediate explanations to the
Companies have also established policies and                     Deputy Director-Head of Risk Management and
set limits on liquidity risk.                                    Director-Chief of Risk Officer and/or President
                                                                 Director-Chief Executive Officer and inform
Liquidity risk is measured under normal                          later to the Asset & Liability Committee and Risk
conditions and stress conditions. The commonly                   Monitoring Committee.
used method of measuring liquidity risk is
Maximum Cumulative Outflow (MCO). MCO on                         The results of liquidity risk management at the
a given maturity bucket refers to the maximum                    Company, some of which can be seen from the
cumulative cash flow net arising from on- and                    cash ratio, current ratio and gearing ratio values
off-balance sheets. The outflow and inflow of                    that are still within the set limits. Based on figures
each maturation bucket are calculated according                  as of December 2024, the Company’s cash ratio
to the characteristics of each instrument both                   is managed at 13.6% (where the minimum limit
maturing and non-maturing instruments. MCOs                      is 1%), the Company’s current ratio is managed
are calculated using normal scenarios and stress                 at 136.2% (where the minimum limit is 100%) and
events. Based on MCO analysis, the Company’s                     the Company’s gear ratio is managed at 1.74x
liquidity condition still shows a positive cash flow             (where the maximum limit is 10x).
trend as of December 2024. In addition, based
on the results of the stress testing simulation              6. Legal Risks
on installment receipts from customers, it still                Legal risk is a risk resulting from lawsuits and/or
shows positive cashflow or within the limits set                weakness in legal/judicial aspects.
by the Company.
                                                                 Legal risks can stem from the weakness of the
In addition, in order to consolidate reporting with              juridical aspect caused by the Company’s weak
PT Bank Danamon Indonesia Tbk, as the parent                     links, the absence and/or changes in legislation
company, the Company also calculates Liquidity                   that have caused a transaction that has been
Coverage Ratio (LCR) and Net Stable Funding                      made by the Company to be inconsistent with
Ratio (NSFR) and has limitations according to                    the provisions, and litigation proceedings both
the Company’s risk appetite.                                     arising from third party claims against the
                                                                 Company and the Company against third party.
Companies       have   comprehensive       written
policies and procedures to manage and control                    The company already has standards and
liquidity risk, including policies to diversify                  procedures related to the implementation of
funding sources, daily and monthly liquidity                     legal risk management. In addition, the Company
management, management of high-quality                           also has a code of conduct for employees of the
liquid assets, Contingency Funding Plan (CFP)                    Company as a guide to work, as well as limitations
and limitation. These policies must be formulated                regarding legal risks.
in accordance with the Company’s business
strategy, capital adequacy, and risk appetite.                   On a regular basis, the Company also conducts
                                                                 training and socialization to related internal
Policies in liquidity risk control should also                   parties in order to support the Company’s
include provisions on limit structures, limit                    operational processes regarding legal risks.
approvals, and actions in the event of a limit
overload.                                                        The Company already has policies related to
                                                                 the implementation of legal risk management
                                                                 (including Legal Aid) and is periodically reviewed




                                                                 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 339
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             in accordance with the development of the             Companies have policies and procedures relating
             Company’s internal conditions and changes to          to the implementation of governance based
             applicable legislative regulations.                   on openness, accountability, responsibility,
                                                                   independence, fairness as set forth in the
             The company has had limits on legal cases such        Good Corporate Governance Implementation
             as: number of cases, potential losses, results of     Guidelines. These policies and procedures are
             legal proceedings and is regularly monitored          reviewed periodically or if there are any changes
             and reported to the Board of Commissioners and        related to regulations, to ensure they are in
             Board of Directors.                                   accordance with the current conditions faced by
                                                                   the Company.
             The company has identified and analysed
             factors that may cause legal risks in its products,   The Company also has a working plan to
             processes, and information technologies that          implement good governance and a Compliance
             impact financial position and reputation. In          Division that monitors the application of
             terms of the process for measuring legal risk         Company value across all elements of the
             using qualitative and quantitative approaches.        Company.

             To speed up the handling of legal cases at the area   In addition, in line with the Financial Services
             and branch level, the Company already has legal       Authority (OJK) regulations related to the
             units at the area level that coordinate directly      implementation of the Anti-Money Laundering
             with the Legal Division of the headquarters as        (AML), Countering the Financing of Terrorism
             well as with the area and branch offices.             (CFT), and the Prevention of Weapons of Mass
                                                                   Destruction (WMD) Proliferation Funding in the
         7. Compliance Risks                                       financial services sector, The company has a
            Compliance risk is the risk due to the Company’s       policy regarding the implementation of the AML
            failure to comply with and/or failure to enforce       CFT WMD program that has been adjusted to
            laws and regulations that apply to the Company.        regulations from regulators.

             Compliance risks can be sourced from:                 The Company has limits for compliance risks
             a) Legal behavior, i.e. behavior or activities        based on self-assessments made by the
                of a Company that deviates or violates the         Company using the OJK format or other formats
                provisions and/or regulations of the law.          related to compliance or assessment involving
             b) Organizational behavior, i.e. behavior or          independent assessors.
                activities of a Company that deviates or
                contradicts   from    generally     applicable     Compliance risk limits can also be derived from
                standards.                                         limits determined by regulators.

             Compliance risk management strategies in the          In measuring compliance risks, indicators or
             Company include:                                      parameters that can be used include:
             a) Following socialization and training related       a) Type and significance of the violations
                to new regulations conducted by regulators.           committed.
             b) Conducting socialization and training related      b) Frequency of violations (including sanctions)
                to new regulations to Company employees,              or the Company’s compliance track record.
                conducting compliance reviews and tests,           c) Violation of the provisions of general
                and preparing reports that must be submitted          applicable laws or business standards.
                to regulators and other parties in accordance      d) Follow-up on violations.
                with the provisions of the legislation.
             c) Apply the reward and punishment policies           In addition, the measurement of compliance risk
                that apply to the entire array.                    is also carried out through compliance tests on
             d) Do self-assessment periodically.                   policies, products, activities, and other related
             e) Implementing good governance principles            indicators or parameters.
                in the Company is: openness, accountability,
                responsibility, independence, fairness, in
                relation to Good Corporate Governance (GCG)
                practices.




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                                                                                      and Analysis                Responsibility




8. Reputation Risks                                               Companies must identify and analyse the factors
   Reputation risk is a risk caused by a decline                  that may cause reputation risks in their products,
   in stakeholder confidence, which is rooted in                  processes and information technology.
   negative perceptions of the Company.
                                                                  The Company has written policies and
   Reputation risks arise, among other things,                    procedures for complying with the principles
   from media reports and/or rumours about the                    of transparency and improvement of service
   Company being negative, as well as ineffective                 quality to customers and other stakeholders
   corporate communication strategies.                            to control reputation risks, including the
                                                                  recovery of the Company’s reputation following
   In order to support the implementation of                      reputation risk events. These policies include
   reputation risk management, the Company                        communication policies in relation to customers
   uses a whistle blowing system managed by an                    and third parties. In addition to this policy,
   independent party. In addition, the Company                    the Company is also bound to the applicable
   has also created a customer complaint system,                  provisions on the Indonesian Stock Exchange
   i.e. customers can communicate via an internal                 and the Financial Services Authority (OJK), so in
   channel directly through Customer Service at                   conducting information disclosure to the public,
   the branch office or by contacting Dering Adira                the Company also refers to legislative provisions
   service which can be contacted 6 (six) days in 1               in the Capital Market.
   (one) week during the Company’s operational
   hours or online media owned by the Company                     In order to control reputation risk, the Company
   (such as Whatsapp / email / Instagram / Facebook               must ensure that all applicable regulations and
   and the website www.adira.co.id as well as the                 laws have been complied with.
   Adiraku application) as well as external channels
   such as through OJK (such as email and APPK                    The company acts as soon as possible in resolving
   portal) as well as media.                                      customer complaints or a legal action that may
                                                                  increase the risk of reputation.
   In addition, the Company also has a Credit Rating
   given by local institutions (Pefindo Ratings)                  The company is also committed to carrying
   as well as international institutions (Fitch and               out the Corporate Social Responsibility (CSR)
   Moody’s Ratings) that can help the reputation                  program by engaging the surrounding
   of the Company, where the Company receives a                   community by always paying attention to the
   fairly good Credit Rating obtained from Pefindo                balance of economic, social and environmental
   (idAAA), Fitch (BBB) and Moodys (Ba1).                         aspects, which can build a positive response
                                                                  from stakeholders to the Company.
   The Company already has policies related to
   reputation risks tailored to the Company’s                 Risk Control Focus and Initiative by 2024
   internal conditions and applicable legislative             Throughout 2024, the global economy is still
   regulations.                                               overwhelmed by uncertainty, with growth rates
                                                              expected to slow. IMF projects global economic
   The company has the following related policies             growth in 2024 to be 3.2%, lower than growth of
   and procedures:                                            3.3% in 2023. Changes in government transitions
   a) Services to customers are in line with                  in the United States, China’s economic conditions
      regulatory requirements.                                that have not fully recovered, growing geopolitical
   b) Monitoring of negative news and customer                tensions, and fluctuations in commodity prices are
      complaints.                                             factors which suppresses global economic growth.
   c) External communication is related to negative
      news or counterproductive information.
   d) Handling customer complaints that are
      guided by provisions related to Market
      Conduct.

   Limits in reputation risk may use quantitative
   and qualitative methods tailored to the needs
   and conditions of the Company.




                                                                  2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 341
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         In Indonesia, economic growth in 2024 has slowed         ·   Fraud Management
         to 5.03% compared to the previous year’s 5.05%, and          Periodically, the Company conducts fraud
         2023’s 5.3%. The slowdown is due to several factors          management through the implementation of the
         such as weakening consumer purchasing power,                 Fraud Campaign to consumers and employees
         declining productivity of superior business fields,          in order to improve Fraud Awareness, and thus,
         and growing global uncertainty. On the other hand,           the Fraud Campaign will be implemented in
         inflationary pressure began to subside since the             order to improve Fraud Awareness. develop
         second half of 2024, giving Bank Indonesia room to           risk detection indicators and use of systems
         take more accommodative monetary policy.                     management in the monitoring process so that
                                                                      potential activities can cause harm to consumers
         In relation to these conditions, the Company must            and the Company can be minimized;
         have a strategy that can be implemented on               ·   Utilization of Information Technology
         target. One of the key strategies of the Company             Using      integrated,     centralized      systems
         is the implementation of careful and balanced risk           management in managing the Company’s risk
         management to serve as the Company’s foundation              policies and using information technology-based
         for maintaining the level of credit quality that has         tools that adapt to the Company’s business
         been planned by the Company.                                 needs, in support of activities in critical business
                                                                      processes, which can increase the productivity
         The following are the Company’s focus and initiatives        of employees so that they can provide services
         on risk control by 2024:                                     more efficiently and effectively, and maintain
         · Customer Appropriateness Assessment                        the level of credit quality that has been planned
            Applying the precautionary principle in                   by the Company; and
            conducting selection of prospective customers         ·   Continuous Monitoring and Development of
            translated in the Company’s policies by                   Business Processes
            considering, both internal and external factors,          Strictly    and    continuously     monitor      the
            such as regulatory regulations, market conditions         performance of each business process and
            and macroeconomic conditions, and using third-            develop indicators and business processes of the
            party information to sharpen customer feasibility         Company that are adaptive to current conditions
            analysis so that it can maintain a planned level of       to maintain the Company’s performance at the
            credit quality;                                           planned level.
         · Customer Management and Capacity
            Customer management takes into account                Implementation of Integrated Risk
            the available capacity and is supported by the        Management
            use of systems management in implementing             Since 2015, the Financial Services Authority (OJK) has
            technology-based policies and devices so that         required companies included in financial institutions
            consumer payments and problematic credit              to implement Integrated Risk Management. The
            handling can be carried out more efficiently and      policy is stated in the Financial Services Authority
            effectively and maintained at an existing level       Regulation No. 17/POJK.03/2014 and the Circular
            planned by the Company;                               Letter of the Financial Services Authority No. 14/
         · Analysis by Method of Statistics and Utilization       SEOJK.03/2015 on the Implementation of Integrated
            of Machine Learning                                   Risk Management for Financial Conglomeration.
            In addition to adaptive policies with current         The provisions in the regulation referred to the
            conditions, the Company also strengthens              Financial Conglomeration as a Financial Services
            analysis in the process of acquiring and              Institution that is in one group or group due to the
            managing consumers by statistical modeling            relationship of ownership and/or control.
            and machine learning which is constructed
            based on consumer data, both demographic and          Related to this regulation, the Company is part of
            behavioral, and utilize third-party information so    the Financial Services Institution Conglomeration,
            that the risk of each consumer can be quantified      considering that the Parent Entity is PT Bank
            and the Company can make decisions according          Danamon Indonesia Tbk.
            to the risk level of each customer;
                                                                  In this regard, the Parent Entity for which
                                                                  Danamon Bank has established an Integrated Risk
                                                                  Management Committee; the Company is one of
                                                                  the members of the Integrated Risk Management
                                                                  Committee.




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PROCUREMENT OF GOODS AND SERVICES                                   6. The Company sent written letters to all suppliers,
                                                                       informing all suppliers not to make promises or
Adira Finance has implemented the following                            give inducements to any of its employees. Any
policies for the procurement of goods and services                     supplier asked to give a reward or gift by anyone
while maintaining healthy relationships with                           from within the Company was encouraged to
suppliers:                                                             contact the Corporate Secretary for immediate
1. The use of Internal Memos and Operational                           follow-ups.
   Procedures System for the procurement of
   goods and services.                                              The above policies allowed the Company to:
2. Conducted all procurements of goods online                       1. Run procurement of goods according to the
   to simplify the process and keep delivery on                        required quantity and quality, at competitive
   schedule.                                                           prices, and with timely delivery and good after-
3. Made it obligatory for the main suppliers of                        sales service.
   both goods and services to submit their legal                    2. Monitor the entire process of procuring goods
   documents so the Company could ensure                               and processing payments to suppliers to ensure
   that the suppliers were not only credible and                       it remains secure and in adherence to the
   accountable but also legitimate.                                    principles of Good Corporate Governance.
4. Imposed prohibitions under the Company’s
   Code of Ethics and Internal by law that every                    In 2024, it took an average of 10 (ten) days for the
   employee shall refrain from accepting gifts or                   Company to settle payments to suppliers from the
   inducements in any form from suppliers.                          date on which a complete supporting document
5. The Company would make yearly evaluations of                     was received.
   all suppliers to make sure that they remained
   competent in supporting the Company’s
   business operations.




Procurement of the Company’s goods and services in 2024:
                                                        Amount of                      Amount of
                            Amount of
                                                      Procurement in                 Procurement in                Total Procurement/
      Work Unit           Procurement
                                                     Foreign Currency               Foreign Currency                       Item
                         (in IDR million)
                                                           (USD)                          (AUD)

Head Office               1,947,861,269,991,72                 -                              -                                184,083 Item

Branch Office                  22,094,314,617                  -                              -                                   14,123 Item


To ensure that every procurement of goods/services runs in compliance with regulatory provisions, the
Company through its Internal Audit Unit makes at least 1 (one) yearly inspection or more, if considered
necessary, based on an assignment from the Company’s Board of Directors.




                                                                        2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 343
Page 346
         DIVIDEND POLICY

         The Company has a high commitment to return the shareholder’s investment in the form of cash dividends.
         Since the Initial Public Offering, the Company has always distributed dividends to its shareholders every year
         and has also set a minimum dividend policy of 20%-25% of net profit for the year in the Company’s Initial
         Public Offering Prospectus. The Company will continue to strive to provide the best return on investment to
         all of the Company’s shareholders by taking into account the Company’s funding needs in the following year
         and the dividend policy adopted by PT Bank Danamon Indonesia Tbk as the controlling shareholder.
         					
         As in previous years, the Company has also distributed cash dividends to all of the Company’s shareholders in
         2024 In the Annual GMS held on March 27, 2024, it was agreed to distribute cash dividends of approximately
         50% of the Company’s net profit in 2023, which is IDR972 billion or IDR972 per share. On the dividend payment
         date, the Company has paid the entire cash dividend payable to all shareholders of the Company on April 17,
         2024. 						
                            Description                         2020           2021             2022                2023              2024

          Cash dividend per share (expressed in full
                                                                    1054.5             513              607                803                972
          Rupiah value)

          Ratio of dividend value to net income (%)                    50.0           50.0             50.5                50.0              50.0

          Dividend value growth compared to the
                                                                        16.1      -51.35               18.32               32.3              21.05
          previous year (%)



         PROVISION OF FUNDS FOR RELATED PARTIES

         Provision of funds to related parties is the provision of funds in the form of loans, placement of funds,
         participation to individuals or companies/entities that have a controlling relationship with the Company,
         either directly or indirectly, through ownership, management and/or finance relationships. Meanwhile, the
         provision of funds to core customers is the provision of funds to 50 consumers with the largest debit balance,
         both individuals and groups.

         Regarding the provision of funds for related parties and Adira Finance’s large customers in 2024, see the table
         below:
                                                                                                                      Nominal Amount
           No.                        Provision of Funds                              Number of Parties
                                                                                                                        (million IDR)

          1.      To Related Parties
                  a. PT Bank Danamon Indonesia Tbk                                                              1                       736,987
                  b. Other Parties                                                                             39                       406,273

          2.      To Core Consumers
                  a. Individual                                                                            50                            142,032
                  b. Group                                                                                 50                          1,074,012

          3.      To Shariah Core Consumers
                  a. Individual                                                                            50                             71,107
                  b. Group                                                                                 50                            94,639


         PROVISION OF FUNDS FOR SOCIAL AND POLITICAL ACTIVITIES

         Provision of funds for social activities for 2024:
           No.                                        Description                                                    Total IDR)

          1.      Bantuan sosial Social Assistance:
                  - Assistance for humanity and victims of natural disasters                                                         95,575,000
                  - Donations to Increso                                                                                           360,000,000

          2.      Microeconomic development activities

          3.      Environmental care and preservation:
                  - Environmental maintenance activities
                  - Environmental preservation activities

          4.      Development of religion, education, cultural and sports:
                  - Sports Activitiesraga                                                                                          1,283,754,024
                  - Religious activities                                                                                             904,655,254
                  - Education activities                                                                                             310,750,560

          Total                                                                                                                   2,954,734,838




344 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                             Performance   Opening   Management     Corporate   Management      Corporate    Environmental    Supporting
                                              Highlights               Report        Profile     Discussion    Governance      and Social        Data
                                                                                                and Analysis                 Responsibility




Provision of funds for political activities in 2024: none

CONTRIBUTION TO THE COUNTRY

Contributions to the state treasury are reflected in the payment of taxes and the payment of FSA levies made
by the Company.

Payment of taxes
In 2024, the taxes paid to the State Treasury are as follows:
 No.                                               Description                                                                Total (IDR)

1.      Corporate Income Tax                                                                                                     373.253.041.480

2.      Employee Income Tax                                                                                                      193.024.523.964

Total                                                                                                                          566.277.565.444


Payment of FSA Fees
To comply with the provisions of Government Regulation no. 11 of 2014 concerning Charges by the Financial
Services Authority and FSA Regulation No. 3/POJK.02/2014 concerning Procedures for Implementing Charges
by the Financial Services Authority, in 2021, the Company has made 4 (four) payments of levies to FSA with
the following data:
 No.                            Type of Payment                               Date of Payment                               Total (IDR)

1.      2024 Phase I Annual                                                       March 25,2024                                     2,800,935,577

 2.     2024 Phase II Annual                                                        July 5, 2024                                    6,237,820,292

 3.     2024 Phase III Annual                                                     October 4, 2024                                   3,488,312,520

 4.     2024 Phase IV Annual                                                  December 9, 2024                                      3,488,312,520



POLICY ON THE RIGHTS OF CREDITORS

Adira Finance highly respects good relations with all stakeholders of the Company, including Creditors. In
accordance with the commitments from the Company as stated in each loan agreement, each creditor has
the right to obtain relevant information about the Company.

As a financing service provider company, in supporting its business activities, the Company desperately
needs funding support, both from banks and investors in the capital market. In establishing relationships
with Creditors and Investors, the Company always adheres to the Articles of Association, the Company’s Code
of Ethics and applicable laws and regulations, which include:
1. The selection of creditors is based on the interests of the Company by taking into account the capabilities
    and business development of the Company;
2. The Company shall attempt to provide maximum information relevant to the interests of creditors and/or
    investors;
3. The Company is committed to meeting the rights of creditors and/or investors in accordance with the
    agreements made by considering the Company’s policies and the provisions of the applicable laws and
    regulations.




                                                                          2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 345
Page 348
         CUSTOMER/CONSUMER PROTECTION POLICY [SEOJK F.27]

         Adira Finance perceives Consumers as the most important part of the Company. This is in accordance
         with the Company’s focus that has been determined by Management, namely Customer-Centric. As an
         implementation to consistently make best efforts to provide protection for the rights of Consumers and also to
         comply with FSA Regulation No. 1/POJK.01/2013 concerning Financial Services Consumer Protection, then also
         FSA Regulation No. 18/POJK.07/2018 concerning Consumer Complaint Services in the Financial Services Sector
         and FSA Circular Letter No. 17/SEOJK.07/2018 concerning Guidelines for the Implementation of Complaint
         Services in the Financial Services Sector, FSA Regulation No. 31/POJK.07/2020 concerning the Implementation
         of Consumer and Community Services in the Financial Services Sector By the Financial Services Authority, the
         Company has provided various tools, including drafting consumer protection policies, consumer complaints
         service policies and establishing a consumer complaint service function. The Company’s consumer complaint
         service function is headed by an official appointed by the Board of Directors which is currently headed by the
         Head of Marketing Strategy & Customer Experience.

         Consumer Complaint Service Report for 2024
                                                                                                Status of Completion

                Type of Products      Category of        Total                                        Not               On
           No                                                         %       Complete
                  and Services        Problems (a)        (b)                               %       Complete    %      Going    %
                                                                                 (c)
                                                                                                      (d)               (e)


            1   Consumer Finance   Adirapoin                792       3.55%        792    100.00%          0   0.00%       0   0.00%

           2    Consumer Finance   Adiraku Application    5,721      25.62%      5,721    100.00%          0   0.00%       0   0.00%

           3    Consumer Finance   Insurance                238       1.07%       238     100.00%          0   0.00%       0   0.00%

           4    Consumer Finance   Danamon Auto              93      0.42%          93    100.00%          0   0.00%       0   0.00%
                                   Debit

           5    Consumer Finance   Change the name               5   0.02%           5    100.00%          0   0.00%       0   0.00%
                                   of BPKB (Vehicle
                                   Owner Book)

           6    Consumer Finance   Stamp Duty fee                2    0.01%          2    100.00%          0   0.00%       0   0.00%

           7    Consumer Finance   Administrative            56      0.25%          56    100.00%          0   0.00%       0   0.00%
                                   costs

           8    Consumer Finance   Withdrawal fee                3    0.01%          3    100.00%          0   0.00%       0   0.00%

           9    Consumer Finance   BPKB Deposit Fee         292       1.31%        292    100.00%          0   0.00%       0   0.00%

           10   Consumer Finance   Transaction Fee         872       3.90%        872     100.00%          0   0.00%       0   0.00%

           11   Consumer Finance   Consumers feel            78      0.35%          78    100.00%          0   0.00%       0   0.00%
                                   they never have
                                   credit

           12   Consumer Finance   Danadira - Login              4   0.02%           4    100.00%          0   0.00%       0   0.00%

           13   Consumer Finance   Danadira - Fund               3    0.01%          3    100.00%          0   0.00%       0   0.00%
                                   Disbursement

           14   Consumer Finance   Danadira - Credit             5   0.02%           5    100.00%          0   0.00%       0   0.00%
                                   Application

           15   Consumer Finance   Danadira –                    8   0.04%           8    100.00%          0   0.00%       0   0.00%
                                   Registration

           16   Consumer Finance   Late charges/          1,295      5.80%       1,295    100.00%          0   0.00%       0   0.00%
                                   penalty

           17   Consumer Finance   Failed update OTP             4   0.02%           4    100.00%          0   0.00%       0   0.00%
                                   in ACI

           18   Consumer Finance   Keday                         3    0.01%          3    100.00%          0   0.00%       0   0.00%

           19   Consumer Finance   Quiz/Competition              2    0.01%          2    100.00%          0   0.00%       0   0.00%
                                   by Adira Finance

           20   Consumer Finance   Services (systems        917       4.11%        917    100.00%          0   0.00%       0   0.00%
                                   and procedures)

           21   Consumer Finance   Officer’s Service       1,031     4.62%        1,031   100.00%          0   0.00%       0   0.00%

           22   Consumer Finance   Early Termination       220       0.99%        220     100.00%          0   0.00%       0   0.00%

           23   Consumer Finance   Online Payment          656       2.94%        656     100.00%          0   0.00%       0   0.00%




346 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 349
                                          Performance      Opening       Management     Corporate       Management      Corporate   Environmental    Supporting
                                           Highlights                      Report        Profile         Discussion    Governance     and Social        Data
                                                                                                        and Analysis                Responsibility




                                                                                                        Status of Completion

     Type of Products       Category of             Total                                                      Not                       On
No                                                                   %       Complete
       and Services         Problems (a)             (b)                                            %        Complete          %        Going          %
                                                                                (c)
                                                                                                               (d)                       (e)


24   Consumer Finance   Reposses handling                494         2.21%            494    100.00%                    0    0.00%             0     0.00%

25   Consumer Finance   Consumer offering                   5        0.02%              5    100.00%                    0    0.00%             0     0.00%
                        Media update

26   Consumer Finance   Scam by 3rd party                 26         0.12%             26    100.00%                    0    0.00%             0     0.00%

27   Consumer Finance   Customer Data                   844          3.78%            844    100.00%                    0    0.00%             0     0.00%
                        Discrepancies

28   Consumer Finance   STNK extension                    55         0.25%             55    100.00%                    0    0.00%             0     0.00%

29   Consumer Finance   Durable Goods                       11       0.05%             11    100.00%                    0    0.00%             0     0.00%
                        financing

30   Consumer Finance   Promo Program                     48         0.21%            48     100.00%                    0    0.00%             0     0.00%

31   Consumer Finance   Rate/Interest/                      5        0.02%              5    100.00%                    0    0.00%             0     0.00%
                        Margin

32   Consumer Finance   Restructring                      10         0.04%             10    100.00%                    0    0.00%             0     0.00%

33   Consumer Finance   Pembiayaan MAXI                  276         1.24%            276    100.00%                    0    0.00%             0     0.00%

34   Consumer Finance   Application status               965         4.32%            965    100.00%                    0    0.00%             0     0.00%

35   Consumer Finance   Black List Status                388         1.74%            388    100.00%                    0    0.00%             0     0.00%

36   Consumer Finance   Status BPKB/ BPKB                531         2.38%            531    100.00%                    0    0.00%             0     0.00%
                        Status

37   Consumer Finance   Status of other                   56         0.25%             56    100.00%                    0    0.00%             0     0.00%
                        important
                        document

38   Consumer Finance   Insurance Claim                  267         1.20%            267    100.00%                    0    0.00%             0     0.00%

39   Consumer Finance   Installment                     5,812    26.02%           5,812      100.00%                    0    0.00%             0     0.00%
                        payment

40   Consumer Finance   STNK                             196         0.88%            196    100.00%                    0    0.00%             0     0.00%

41   Consumer Finance   Total amount due                  45         0.20%             45    100.00%                    0    0.00%             0     0.00%

        Total service data and settlement of       22,334            100%       22,334       100.00%                    0   0.00%              0     0.00%
               consumer complaints in 2024




                                                                              2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 347
Page 350
         CORPORATE ETHICS                                          ·   Having respect for fellow employees or other
                                                                       parties regardless of rank and other measures.
         To provide clearer guidelines to the Management
         (including the Board of Commissioners, Board              The following factors must be taken into account
         of Directors, and Sharia Supervisory Board) and           when applying work discipline:
         employees of the Company, the Company has a               • Respect work time, arrive on time.
         code of ethics that applies to all members of the         • Wear identification tag when in the office
         Management and employees of the Company.                     environment.
                                                                   • Do not conduct trade transactions for personal
         This code of conduct is contained in the Company             interests during working hours so as to interfere
         Rules Book, which is distributed to all Management           with the smooth running of work.
         and employees of the Company and is also available        • Use office equipment only for work facilities.
         on the Company intranet. An introduction and              • Do not engage in any activity related to illegal
         socialization to the Company’s code of ethics and            drugs, psychotropic substances or alcohol.
         corporate culture is given to all new employees of the    • Comply with smoking bans in the work area.
         Company. In addition, at least every 3 (three) years,     • Maintain order in the work atmosphere, maintain
         the latest update would take effect on December              cleanliness and good environment, apply high
         28, 2023, and has been socialized and distributed to         awareness, for example by not letting the phone
         all employees of the Company.                                ring continuously.
                                                                   • Not behaving that leads to sexual offences.
         Each employee will be given an updated booklet
         and required to sign a commitment statement to            Responsibilities as a Community Member
         comply with the applicable code of ethics.                As members of the community, all leaders and
                                                                   employees are required to comply with applicable
         The Company’s code of ethics is a standard of             laws, have high social sensitivity, maintain politeness
         behavior that must be applied to all employees in         norms and color daily activities with moral ethics,
         carrying out business activities, including interacting   especially when communicating with other
         with stakeholders. Therefore, the Company imposes         community members.
         an obligation to comply with the Company’s code
         of ethics for all employees, including the Board of       Norms of decency and moral ethics cannot be
         Directors and the Board of Commissioners.                 detailed in full because, basically, these things have
                                                                   been known since our basic education as dignified
         The main points of the Company’s code of ethics are       social beings.
         as follows:
                                                                   Prohibition of Accepting Gifts
         Responsibilities as Part of the Company                   All Company employees are prohibited from
         The main responsibility as part of the Company is         receiving money, goods, tips, commissions, or
         to support the achievement of the Company’s goals,        other facilities, either directly or indirectly, from
         among others by:                                          consumers, business partners, or other parties that
         · Carrying out duties and responsibilities with           have the potential to create a conflict of interest.
             high integrity and always upholding honesty;          As the Company has done in previous years, the
         · Having the ability to make decisions based on           Company again conducts socialization of this
             internalized values is crucial.                       prohibition to all business partners, consumers
         · Driving oneself with optimal efforts to achieve         and the public, through newspapers that have
             high performance standards;                           wide circulation in Indonesia, namely through
         · Building trusting relationships;                        advertisements in the KOMPAS Daily Newspaper
         · Sensitivity to the cleanliness and health of the        on the March 25, 2024 as well as notification via
             work environment;                                     electronic mail to all employees of the Company.
         · Always complying with company regulations
             and applying work discipline;
         · Improving        and     maintaining   company’s
             reputation;




348 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                      Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                       Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                       and Analysis                Responsibility




This step received a positive response from business partners and consumers, as evidenced by the support
given by most of the business partners to the Company by not giving gifts or presents as well as reports of
receiving gifts submitted to the Corporate Secretary.

Although the socialization of the prohibition on receiving gifts has been carried out widely and continuously,
the Company still found business partners who provide gifts/presents to the Company’s employees so that
the Company feels the need to take other preventive measures, namely by requiring every employee who
receives gifts or other forms to return them. without limitation to the value or price of the gifts/presents.

The list of gifts/presents received by the Company during 2024 is as follows:
 No                              Gift Type                                                               Total

  1     2 Voucher Cards                                                                                       1

  2     Orange                                                                                               2

  3     Strawberry                                                                                           3

  4     Potted Flowers                                                                                       6

  5     Cake                                                                                                 2

  6     Cookies                                                                                             112

  7     Cookies & Cups                                                                                       3

  8     Cookies & Glassware                                                                                   1

  9     Cookies & Tumblr                                                                                      1

 10     Kue Lapis                                                                                            3

  11    Kue Pia                                                                                               1

 12     Glassware                                                                                            6

 13     Chicken Satay                                                                                         1

 14     Spagety                                                                                               1

 15     Speaker Bluetooth                                                                                     1

 16     Steak                                                                                                 1

Total                                                                                                      145




Apart from the list of gifts/presents mentioned above, most of the gifts/presents were successfully returned
by the Company’s business networks, divisions, or functional departments at the Head Office. The return of
the gift/presents is done by giving understanding to the sender so that the business relationship that has
been established well and closely so far can continue.

Nepotism
There is a prohibition on involving oneself in making decisions on a transaction if the employee has a
sibling relationship with business partners, consumers, or other employees involved in the transaction. If
the employee has a family relationship with another employee, then the employee concerned is required to
report to the Human Resources & General Affairs Division, which will regulate the matter so that there is no
conflict of interest.

Personal Business
Activities related to personal business must be avoided because they will interfere with work activities in the
office and have the potential to misuse office facilities for personal gain.

Confidentiality
Every employee is required to keep all Company information confidential, including the Company’s plans and
strategies, consumer information, financial information, operational activities, and other information deemed
important by the Company. This obligation arises since the employee is still in the training period, which is
continued while working at the Company and after not becoming an employee of the Company.




                                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 349
Page 352
         Fair Competition                                                 •   Article 13 Paragraph 10 letter b of the Company’s
         The Company supports fair business competition                       Articles of Association stipulates that members
         in carrying out all of its business activities. All                  of the Board of Directors who have an interest in
         business and employee activities must be based                       a transaction, contract or proposed contract are
         on fair competition and ethics. In order to carry                    not allowed to participate in voting on matters
         out sound business activities, the Company                           relating to the transaction, unless the Board of
         always makes various statements, both related to                     Directors Meeting determines otherwise.
         products, services, and other activities in the form             •   Article 16 paragraph 10 letter b of the Company’s
         of advertisements, news, or other forms. Employees                   Articles of Association stipulates that members
         are required to make every effort to ensure that                     of the Board of Commissioners who have an
         these statements are implemented and realized in                     interest in a transaction, contract or proposed
         accordance with what has been disclosed because                      contract, are not allowed to participate in voting
         these statements can affect the reputation and                       in relation to matters relating to the transaction,
         growth of the Company.                                               unless the Board of Commissioners Meeting
                                                                              determines other.
         CONFLICT OF INTEREST MANAGEMENT
         AND RELATIONSHIPS WITH RELATED                                   The Company always anticipates the possibility
         PARTIES                                                          of a conflict of interest in every transaction that
                                                                          will be carried out, including by implementing the
         To prevent conflicts of interest, as stipulated in the           Guidelines for Good Corporate Governance, in which
         Financial Services Authority Regulation No. 20/                  there are provisions to prevent conflicts of interest
         POJK.04/2020 dated July 1, 2020 regarding Affiliated             from occurring. This guideline applies to employees,
         Transactions and Conflicts of Interest Transactions,             senior officers, the Board of Directors and the Board
         the Company’s Articles of Association has regulated              of Commissioners of the Company without any
         several provisions to prevent conflicts of interest,             exceptions.
         including:
         · Article 12 Paragraph 9 of the Company’s Articles               In addition, in conducting its business, to prevent
             of Association stipulates that if the Company has            conflicts of interest, the Company has adopted
             interests that conflict with the personal interests          a policy to use the services of an independent
             of a member of the Board of Directors, the other             appraiser and consultant to conduct an independent
             members of the Board of Directors are entitled               assessment of transactions to be carried out
             to represent the Company. If the Company has                 between parties having a special relationship with
             interests that are different from the interests of all       the Company, which may have concerns for a
             members of the Board of Directors, the Company               conflict of interest.
             will be represented by the Commissioners.




         The table below describes transactions containing conflicts of interest carried out by the Company during
         2024:
                     Name & Position with Conflict of                                             Type of
           No.                                          Name & Position of Decision Maker                         escription
                               Interests                                                        Transaction

            -    -                                      -                                   -                 -




350 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                      Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                       Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                       and Analysis                Responsibility




PREVENTION OF INSIDER TRANSACTIONS                             All items and the nature of transactions have
                                                               been disclosed in Note 34 of the Audited Financial
In carrying out its operational activities, Adira              Statements as of and for the year ended December
Finance conducts transactions with parties that                31, 2024. The special relationship may result in
have a special relationship, namely parties that have          the treatment of the transaction being different
a direct or indirect relationship with the ownership           from other transactions conducted with unrelated
or management of the Company, as referred to in the            parties. special.
Statement of Financial Accounting Standards No. 7
and Regulation of the Financial Services Authority             GRATUITY CONTROL
(formerly Bapepam and LK) No. VIII.G.7 concerning
the Presentation and Disclosure of Financial                   To control gratuities, the Company has implemented
Statements of Issuers or Public Companies. Types of            policies, among others, in the Corporate Governance
transactions with affiliated parties include financing         Guidelines, Code of Ethics, and other Company
cooperation, placement of funds in demand                      policies, which in principle prohibit the giving or
deposits and time deposits, dealer debt, consumer              receiving of gifts and/or entertainment to or from
financing acquisition costs, equity participation,             other parties as compensation and/or expressions
consumer financing, consumer financing vehicle                 of sympathy in interpersonal relationships related to
insurance cooperation, and bond purchases.                     work and/or position.




                                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 351
Page 354
         ANTI-CORRUPTION POLICY                                   Complaint Submission Procedure
                                                                  A whistleblower may submit his/her report for each
         Programs and Procedures                                  complaint on violation or fraud through:
         The Company has an Anti-Corruption Policy that is        Website : https://www.adira.co.id
         prepared with the aim of providing information and       E-mail : adira-wbs.info@kpmg.com.sg
         guidance for parties working for and on behalf of        SMS dan Whatsapp : +62 811 8493 663
         the Company regarding procedures for identifying,        Surat : KPMG Siddharta Advisory
         communicating, and dealing with corruption issues.       Wisma GKBI Lt 35
         Based on this policy, the Company prohibits bribery      Jl. Jend Sudirman 28
         and corruption in any form. This policy is also stated   Jakarta 10210
         in writing in the Company’s Code of Conduct.             Attn. KPMG EthicsLine

         Anti-Corruption Training/Socialization                   Complaint Handling Procedure [GRI 2-16]
         The Company strives at all times to increase the         a. The administrators of Violation Reporting System
         awareness of management and all employees to                receive and filters the Complaints/Disclosure
         participate in preventing and avoiding corrupt              report received to find early indication or in
         practices, including by conducting blast e-mail             accordance with the reporting criteria of the
         socialization on Anti-Corruption and the Policy             Violation Reporting System and can be followed
         on Code of Conduct, socializing the prohibition of          up. If “YES”, the Complaints/Disclosure report
         receiving or giving gratuities, and implementing            will be forwarded to the Violation Handling
         anti-fraud programs to all employees.                       Committee. If “NO” then the process of Violation
                                                                     Reporting System is complete.
                                                                  b. The Violation Handling Committee receives
         WHISTLEBLOWING SYSTEM                                       a report from the Administrator of Violation
         As a manifestation of its commitment, Adira                 Reporting System and conducts a preliminary
         Finance implements the Whistleblowing System                investigation of the Complaint/Disclosure to
         in order to provide opportunities to all stakeholders       determine whether further investigation by the
         of Adira Finance, independent parties and third             Internal Investigator and/or External Investigator
         parties to submit reports on alleged violations of          will be conducted.
         good Corporate Governance principles, as well as         c. The Investigation Team conducts further
         applicable ethical values, based on the evidence            investigation of the Complaint/Disclosure and
         that can be accounted for and with good intentions          reports the results to the Violation Handling
         for the benefit of Adira Finance.                           Committee. If it is not proven or completed, the
                                                                     Complaint/Disclosure report will be closed. If
         Complaint Management [GRI 2-26]                             the Complaint/Disclosure is proven or requires
         The Adira Finance Whistleblowing Service is                 follow up, then coordination will be carried out
         managed by the Violation Handling Committee                 with the relevant divisions concerning sanctions
         appointed by the Board of Directors to carry out            or forwarded to the investigator to be processed
         Management of the Whistleblowing System at                  further in accordance with prevailing rules
         Adira Finance, including conducting preliminary             and regulations as well as necessary remedial
         reviews of complaints/disclosure of violations. These       measures.
         personnel are directly responsible to the Board of       d. Reporting to the Board of Directors on summary
         Directors and are professionally assisted by the            cases reported and followed up is done at least
         Whistleblowing System Administration Consultant,            once a year.
         especially regarding the administration of reporting     e. The entire investigation process for complaints/
         complaints/disclosures, and have firm follow-up so          disclosures shall be supported by valid working
         that it is expected to be able to prevent and detect        papers.
         potential violations or fraud in Adira Finance since     f. The management procedures on Complaints/
         early on, and can have a deterrent effect on would-         Disclosure through the Violation Reporting
         be offenders.                                               System is carried out in accordance with
                                                                     established guidelines.
                                                                  g. The entire process of the Complaint Reporting
                                                                     System must be well documented and reliable
                                                                     (accountable).




352 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                                  Performance     Opening    Management    Corporate     Management       Corporate               Environmental    Supporting
                                                   Highlights                  Report       Profile       Discussion     Governance                 and Social        Data
                                                                                                         and Analysis                             Responsibility




                                                Complaints                                             They are analyzed to be followed
                                                     via                                                          up or not
                                    Website, Email, SMS, WhatsApp, Letter

                                                                                                                        Yes                          No




                                                                                                                                  Documentation
                                                                   Preliminary                           Complaint
                Advanced Investigation                                                                    Handling
                                                                  Investigation
                                                                                                         Committee
             Performed




                                     Pe

                                      N rm
                                       rf
                                        ot e
                                         o
                                            d




                                        Complaint Handling                                                          Board of
                         Report                                                   Report                            Directors
                                           Committee



                                                                                                           Sanction & Improvement
                                                                 Related Divisions
                                                                                                                    Action



Protection for Whistleblower
In accordance with the Company’s policy, the confidentiality and security of the party that reports any
violation or fraud will be protected. The identity of the reporting party is known only to the administrators of
complaint system and the Board of Directors.

Complaints and Follow-Up
In 2024, the number of incoming complaints and their follow-up processes can be seen in the table below:
                                                                                    Number of Employees
 No.                        Complaint Status                    Total Case                                                         Sanction
                                                                                         Involved

  1.   Complaints that were forwarded for
       investigation:

       In processs:                                         8                   (In Process)                        (In Process)

       Completed:

       Violations are evident:                              3                   36                                  A. Sanction = 29
                                                                                                                    B. No sanction = 2
                                                                                                                    C. Sanction is not final yet = 5

       No violation is evident:                             2                   0                                   0

  2.   Complaints that were not forwarded for               45                  0                                   0
       investigation (due to insufficient or lack of
       evidence)


Dissemination
In 2024, in order to provide understanding to all stakeholders, the Company has conducted dissemination,
either through direct meetings, Company’s website, internal portal, or social media.




                                                                                     2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 353
Page 356
         Violation Handling Guidelines
         To deal with every violation of the code of conduct committed by employees, Management has prepared
         written provisions regarding guidelines for handling violations. The guidelines regulate the handling of
         violations committed by employees, which are handled by the employee’s direct supervisor, the Human
         Resources & General Affairs Division, and the Legal Division. Every process of handling violations is always
         reported to the Board of Directors and also submitted to the Internal Audit Unit, Legal Division, and Human
         Resources & General Affairs Division. This provision has been conveyed and socialized to all employees, both
         at the Head Office and throughout the Company’s business network.

         Number of Code of Conduct Violation in 2024:
                           Violation                           Number                              Sanction

                        Level I Violation                       5,576                         Written Reprimand

                        Level II Violation                      4,152                                 SP I

                       Level III Violation                       97                                  SP II

                       Level IV Violation                        37                                  SP III

                        Level V Violation                        936                          Written Reprimand

                       Level VI Violation                        281                        Suspension / Termination




         FRAUD CONTROL [GRI 2-26]                                      respective duties and responsibilities. These
                                                                       authorities and responsibilities include:
         Fraud is an act of deviation or omission that is              a. Developing     anti-fraud    awareness    and
         intentionally carried out to deceive, mislead, or                culture within the Company, including,
         manipulate the Financing Company, Debtor, or                     among others, an anti-fraud declaration
         other party, which occurs within the Financing                   and adequate communication regarding
         Company and/or uses the facilities of the Financing              behaviors classified as fraud;
         Company, resulting in the Financing Company,                  b. Signing an integrity pact by all internal
         Debtor, or other party suffering losses and/or the               employees of the Company, including
         fraud perpetrators obtaining financial benefits,                 the Board of Directors and Board of
         either directly or indirectly.                                   Commissioners, with the integrity pact
                                                                          covering:
         Based on POJK No. 12 of 2024 concerning the                      · Consistently complying with laws and
         Implementation of Anti-Fraud Strategies for                         regulatory provisions;
         Financial Services Institutions, the Company                     · Acting objectively, upholding ethical
         implements an anti-fraud strategy as an integral                    and moral values, fairness, transparency,
         part of risk management, which cannot be separated                  consistency, honesty, and commitment;
         from the overall risk management framework.                      · Actively participating in fraud prevention
         Therefore, the effectiveness of anti-fraud strategy                 and eradication efforts and being willing
         implementation must be supported, at a minimum,                     to report any fraud incidents within the
         by strengthening risk management aspects that                       Company; and
         focus on fraud control.                                          · Creating a work environment free from
                                                                             corruption, collusion, and nepotism (KKN).
         Aspects of Fraud Control                                      c. Developing       and       overseeing     the
         1.   Active supervision from the Board of Directors              implementation of a code of ethics related to
              and Board of Commissioners                                  fraud prevention for all internal employees of
              The active oversight of fraud by the Board                  the Company;
              of Directors and Board of Commissioners                  d. Formulating       and      supervising    the
              encompasses the authority and responsibilities              comprehensive implementation of the Anti-
              of both bodies in implementing the Company’s                Fraud Strategy;
              Anti-Fraud Strategy, in accordance with their            e. Enhancing the quality of human resources
                                                                          (HR), particularly in increasing fraud
                                                                          awareness and control;




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                                                                                     and Analysis                Responsibility




   f. Monitoring and periodically reviewing fraud                g. Avoidance of conflicts of interest in decision-
      incidents and determining appropriate                         making, delegation of authority, and
      follow-up   actions,     including  imposing                  segregation of functions;
      suitable sanctions on fraud perpetrators; and              h. Establishment of limitations on gratuities, in
   g. Developing       effective     communication                  line with the scope defined by the Company;
      channels both internally and externally                    i. Setting limits on the provision and acceptance
      to ensure that all Company officials and                      of facilities, gifts, and sponsorships both
      employees understand and comply with all                      internally and externally;
      applicable policies and procedures, including              j. Establishment of anti-bribery and anti-
      fraud control policies and procedures.                        corruption policies as a demonstration of
                                                                    the Company’s commitment and a reference
2. Policies and Procedures                                          for implementing anti-bribery and anti-
   The Company has developed and designed                           corruption practices;
   policies and procedures for fraud control                     k. Mechanisms for applying the Know Your
   implementation in accordance with the scale                      Customer (KYC) principle or identifying the
   and complexity of its business activities. These                 Company’s beneficial owners;
   measures aim to mitigate identified risks and                 l. Fraud reporting mechanisms, including
   prevent behaviors that could lead to fraudulent                  whistleblowing procedures, fraud reporting
   activities.                                                      systems, and documentation within the
   Policies and procedures are well communicated                    Operational Risk Management information
   to all Company employees and various                             system;
   parties related to the Company so that the                    m. Enforcement of disciplinary actions and
   implementation of policies and procedures can                    sanctions for violations of anti-fraud
   run effectively.                                                 regulations;
                                                                 n. Regular monitoring and evaluation of fraud
   The Company’s fraud prevention policies and                      prevention policies and procedures; and
   procedures cover at least the following aspects:              o. Other necessary matters related to policies
   a. Commitment from the Board of Directors                        and procedures.
      and Board of Commissioners;
   b. Establishment of a comprehensive internal              3. Organizational Structure and Accountability
      control system and risk assessment                        To support the effective implementation of
      procedures;                                               the Anti-Fraud Strategy, the Company has
   c. Due diligence on third parties engaged with               established a dedicated unit or function
      the Company, in compliance with applicable                responsible for fraud control and the execution of
      regulations;                                              the Anti-Fraud Strategy. This Fraud Control and
   d. Determination of remuneration based on                    Anti-Fraud Strategy Implementation Function
      roles and responsibilities;                               is structured in accordance with the scale and
   e. Implementation       of     good    corporate             complexity of the Company’s business activities.
      governance in the Company’s business
      operations;                                                The    responsibility    for   overseeing    the
   f. Financial, non-financial, and accounting                   Fraud    Control    and    Anti-Fraud   Strategy
      controls in accordance with prevailing                     Implementation Function lies with the Director
      financial accounting standards;                            of Risk Management (Chief Risk Officer), who
                                                                 reports directly to the President Director (Chief
                                                                 Executive Officer) and maintains a direct
                                                                 communication and reporting line with the
                                                                 Board of Commissioners.




                                                                 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 355
Page 358
         The organization of Adira Finance’s Fraud Control Function is as follows


                                                              President Director




                                                             Head of Fraud Control
                                                          (Head of Risk Management)



                                                                              Vice Head of Fraud Control
                                                                              (Head of Operational Risk
                                                                                    Management)



                                                        SAF Control and Implementation
                                                             Function Coordinator




                                                                                           Non-Permanent
                                   Permanent Member
                                                                                           Member of Fraud
                                     of Fraud Control
                                                                                              Control




         4. Control and Monitoring                                                 process/activity carried out by the company
            Fraud control and monitoring are essential                             at various levels of the organization, aspects
            components of the internal control system,                             and principles of fraud control are stated
            ensuring the effective implementation of the                           in the applicable operational policies and
            Anti-Fraud Strategy. Fraud monitoring must be                          procedures, including but not limited to
            supported by an adequate information system                            fulfilling the four eyes principles, including
            that aligns with the complexity and risk level of                      the application of segregation of duties so
            fraud occurrences. This control and monitoring                         that each party involved in the activity does
            process is carried out by the Fraud Control and                        not have the opportunity to commit and hide
            Anti-Fraud Strategy Implementation Function,                           fraud in carrying out their duties;
            in collaboration with other relevant units.                       c.   Avoidance of conflicts of interest in decision
                                                                                   making and delegation of authority;
             In carrying out control and monitoring,                          d.   Control in the field of Human Resources
             the Company takes steps to increase the                               through the implementation of rotation
             effectiveness of the implementation of the Anti-                      policies, transfers, mandatory leave, and social
             Fraud Strategy which includes:                                        or togetherness activities. In addition, the
                                                                                   implementation of remuneration must be in
             a. Control through reviews by both the Board                          accordance with duties and responsibilities;
                of Directors and the Board of Commissioners                   e.   Socialization of anti-fraud policies must be
                on the implementation of the Anti-Fraud                            carried out periodically to all employees to
                Strategy as well as operational reviews on the                     create a culture of fraud prevention among
                implementation of the Anti-Fraud Strategy                          Company employees;
                by the Work Unit or Internal Audit function or                f.   Control of information systems that support
                other parties appointed by the Company. This                       electronic data processing, storage and
                control and monitoring process is also carried                     security to prevent potential fraud. The
                out by committees consisting of the Board of                       Company has a technology risk management
                Directors and the Board of Commissioners.                          and information security policy that serves
                The committees under the Board of Directors                        as a reference in the implementation
                are the Risk Management Committee and                              of technology risk management and
                the Fraud Committee. The committees                                information security in the Company;
                under the Board of Commissioners are the                      g.   Other controls and monitoring to improve
                Risk Monitoring Committee and the Audit                            the effectiveness of the implementation
                Committee.                                                         of the Anti-Fraud Strategy such as control,
             b. Separation of functions in the implementation                      monitoring, and documentation of physical
                of company activities at all levels of the                         assets; and
                organization and the application of the four
                eyes principles in financing activities. In every




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                                       Highlights               Report        Profile     Discussion    Governance     and Social        Data
                                                                                         and Analysis                Responsibility




   h. Fraud risk monitoring is also carried out                4. Monitoring, Evaluation and Follow-up
      through the preparation of periodic reports                 The pillars of monitoring, evaluation and follow-
      to Management to identify problems that                     up are part of the fraud control system which
      arise related to fraud incidents. The Company               includes :
      has a policy related to the determination of                a. Monitoring
      limits and restrictions related to fraud risks                  One of the important steps in implementing
      that are monitored periodically.                                a fraud control system is monitoring the
                                                                      follow-up actions taken against fraud,
Anti-Fraud Strategy                                                   both in accordance with the Company’s
Anti-Fraud Strategy is part of the anti-fraud policy                  internal provisions and in accordance with
which includes the implementation of a fraud                          the provisions of laws and regulations. The
control system, which has 4 (four) pillars as follows:                Company has a Fraud Committee consisting
1. Prevention                                                         of the Board of Directors and related Work
   The prevention pillars that contain steps to                       Units for the process of monitoring fraud
   reduce the potential risk of fraud include:                        cases periodically.
   a. Anti-fraud awareness                                        b. Evaluation
       · Preparation and socialization of Anti-                       The Company records, documents and
           Fraud                                                      maintains fraud incident data/information.
       • Anti-Fraud culture program for employees                     The incident data can be used as an evaluation
       • Socialization program for awareness and                      tool to conduct analysis and evaluation to find
           awareness of fraud for consumers                           and determine factors that are considered
       • Training and socialization programs                          to still have weaknesses in order to provide
   b. Identification of vulnerabilities;                              recommendations for improvement.
   c. Know Your Employee (KYE) policy;                            c. Follow-up
   d. Implementation of the Code of Ethics;                           The Company prepares a follow-up mechanism
   e. Fraud Prevention systems and policies; and                      based on the results of the evaluation of
   f. Checking third-party service providers related                  fraud incidents to improve weaknesses and
       to the Company.                                                strengthen the internal control system in
2. Detection                                                          order to prevent the recurrence of fraud due
   The detection pillars that contain steps to                        to similar weaknesses. The evaluation results
   identify and find fraud in the company’s business                  are followed up with recommendations for
   activities include:                                                corrective actions to strengthen the Internal
   a. Policies and mechanisms for handling                            Control System.
       complaints through the whistle blowing
       system (WBS);                                           The Company always ensures that anti-corruption
   b. Complaints of indications of fraud through               and anti-fraud initiatives are fully implemented
       other channels;                                         throughout the organization. In 2024, the Company
   c. Surprise audits;                                         implemented a number of initiatives to strengthen
   d. Supervision system;                                      the precautionary approach to the risk of corruption
   e. Fraud detection applications; and                        and fraud, including strengthening the anti-
   f. Fraud sampling and telephone verification.               corruption culture through routine socialization
3. Investigation, Reporting and Sanctions                      across our operational network and improving work
   The pillars of investigation, reporting and                 systems and procedures to eliminate opportunities
   sanctions include:                                          for corruption or fraud.
   a. Investigation;
   b. Recovery or return of assets (Recovery);                 This year 2024, the Company has conducted 21 anti-
   c. Reporting to Internal, Parent Company and                corruption and anti-fraud trainings attended by
       Financial Services Authority; and                       2,867 employees, from Staff level to Regional Head.
   d. Imposition of sanctions on fraud perpetrators.           [GRI 205-2]


                                                               The Company has established general policies to
                                                               take firm action against all acts of corruption and
                                                               fraud, including the dishonorable dismissal of
                                                               persons who have been proven guilty, and based on




                                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 357
Page 360
         the provisions and procedures in place, the Company can report perpetrators of fraud to the authorities for
         prosecution in accordance with applicable laws and regulations.

         Number of fraud cases in 2024: [GRI 205-3]
                                                                                   Number of Fraud Perpetrated by:

                                                                                 Permanent                 Non-Permanent
                    Total Fraud                    Management                                                                        Non-Employee
                                                                                 Employee                    Employee

                                             2024        2023     2022      2024       2023     2022    2024     2023    2022    2024       2023   2022

          Total number of fraud                     0         0        0      359       709       555        0       0       0       296     404    298

          Settled                                   0         0        0      359       709       555        0       0       0       296     404    298

          In-progress                               0         0        0                  0         0        0       0       0          0      0         0

          No solution has been given                0         0        0                  0         0        0       0       0          0      0         0

          Followed up by legal process              0         0        0                  0         0        0       0       0          0      0         0



         The Company’s total potential loss in 2024 (without taking into account the recovery obtained in order to save
         the Company’s assets) is approximately IDR27.3 billion, with no fraud having a significant negative impact on
         the Company.



         COMPANY LEGAL CASES

         To the best of the Company’s knowledge, up to the date of publication of this annual report, the Company
         is facing several legal cases and/or lawsuits from third parties whose value is not material. Meanwhile, as for
         members of the Company’s Board of Commissioners and/or Board of Directors, to the best of the Company’s
         knowledge, until the publication of this annual report, they have not faced lawsuits from third parties or been
         involved as parties in legal cases.

         Legal cases, including civil, criminal, PTUN, consumer protection, and others involving the Company in 2024
         as a party, are as follows:
                                                                           Counterparty
           No       Court              Case No.             Position                                    Case Description                    Case Value
                                                                             Position

                                                        DISTRICT COURT/RELIGIOUS COURT (PN/PA)
          1     Tangerang         104/Pdt.Eks/2023/       Plaintiff        Defendant          Adira Finance Tangerang Branch                IDR194,765,941
                District Court    PN.Tng                                                      submitted a request for the execution
                                                                                              of a fiduciary collateral against the
                                                                                              Consumer/Debtor under the name
                                                                                              of Tatu Firda Anastatia because the
                                                                                              Consumer/Debtor was in default
                                                                                              regarding the obligation to pay
                                                                                              financing installments.
          2     Banjarmasin       3/Pdt.Eks/              Plaintiff        Defendant          Adira Finance Banjarmasin Branch              IDR419,895,724
                District Court    Fidusia.2023/PN                                             submitted a request for fiduciary
                                  Bjm                                                         execution against the Consumer/
                                                                                              Debtor because the Consumer/
                                                                                              Debtor was in default regarding
                                                                                              the obligation to pay financing
                                                                                              installments.
          3     Cikarang          47/Pdt.G/2024/          Defendant        Plaintiff          Adira Finance CIkarang Branch                 IDR763,159,736
                District Court    PN Ckr                                                      was sued by Consumers/Debtors
                                                                                              under the name of Mira Permatasari
                                                                                              Dewi, because Consumers/Debtors
                                                                                              considered that the financing
                                                                                              agreement made by Adira Finance
                                                                                              violated standard clauses prohibited
                                                                                              by the Consumer Protection Law.
          4     South Jakarta     506/Pdt.G/2024/         Defendant        Plaintiff          Adira Finance Latumeten Branch                IDR289,893,718
                District Court    PN Jkt.Sel                                                  was sued by the Consumer/Debtor
                                                                                              under the name of Arwan Adi Putra,
                                                                                              because the plaintiff objected to Adira
                                                                                              Finance's attempt to take control of
                                                                                              the fiduciary collateral.




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                                              Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                              and Analysis                Responsibility




                                                            Counterparty
No        Court             Case No.            Position                                Case Description                         Case Value
                                                              Position
5    Rohil District     31/Pdt.G/2024/       Defendant       Plaintiff      Adira Finance Dumai Branch was                      IDR239,789,208
     Court              PN Rhl                                              sued by the Consumer/Debtor under
                                                                            the name of Dewi S because the
                                                                            Consumer/Debtor considered that
                                                                            the financing agreement made by
                                                                            Adira Finance violated standard
                                                                            clauses prohibited by the Consumer
                                                                            Protection Law.
6    Jambi District     136/Pdt.G/2024/      Defendant       Plaintiff      Adira Finance Jambi Branch was                       IDR421,036,035
     Court              PN Jmb                                              sued by the Consumer/Debtor under
                                                                            the name of Aidil Amin, because the
                                                                            plaintiff objected to Adira Finance's
                                                                            attempt to take control the fiduciary
                                                                            collateral.

7    Jambi District     140/Pdt.G/2024/      Defendant       Plaintiff      Adira Finance Jambi Branch was                      IDR277,328,700
     Court              PN Jmb                                              sued by the Consumer/Debtor under
                                                                            the name of Adi Asmar, because the
                                                                            plaintiff objected to Adira Finance's
                                                                            attempt to take control of the
                                                                            fiduciary collateral.

8    Makasar            284 / Pdt.G/ 2024/   Defendant       Plaintiff      Adira Finance Jambi Branch                           IDR622,476,259
     District Court     PN Mks                                              (Defendant II) was sued by a third
                                                                            party under the name of Muh. Juarsa
                                                                            Ahmad because the plaintiff felt he
                                                                            had never agreed to use his unit as
                                                                            collateral for a financing facility in the
                                                                            name of the Consumer/Debtor of PT.
                                                                            Ceria Alam Semesta (Defendant I)
9    Rantauprapat       90/Pdt.G/2024/       Defendant       Plaintiff      Adira Finance Rantau Prapat Branch                IDR1,089,625,000
     District Court     PN Rap                                              (Defendant I), Bintang Motor as
                                                                            the winning dealer of the auction
                                                                            (Defendant II), Rudi Hermanto as
                                                                            BFI Debtor (Defendant III), and BFI
                                                                            Finance Rantau Prapat Branch
                                                                            (Defendant IV) were sued by Ex.
                                                                            Consumer/Debtor in the name of
                                                                            Irwan Hanafi because the plaintiff
                                                                            felt that he had never agreed to use
                                                                            his unit as collateral for the financing
                                                                            facility in the name of the BFI Debtor
                                                                            (Defendant III).
10   Jambi District     175/Pdt.G/2024/      Tergugat        Plaintiff      Adira Finance Jambi Branch was sued                 IDR229,039,940
     Court              Pn.Jmb                                              by Consumers/Debtors under the
                                                                            name of Ismet because the plaintiff
                                                                            objected to Adira Finance's efforts
                                                                            to collect financing installment
                                                                            obligations.
11   Pekanbaru          296/Pdt.G/2024/      Defendant       Plaintiff      Adira Finance Pekanbaru Branch was                  IDR648,150,000
     District Court     PN Pbr                                              sued by the Consumer/Debtor under
                                                                            the name of Suriyadi because the
                                                                            plaintiff objected to the control and
                                                                            sale of fiduciary collateral by Adira
                                                                            Finance.
12   Kisaran District   92/Pdt.G/2024/       Defendant       Plaintiff      Adira Finance Kisaran Branch was                    IDR330,600,000
     Court              PN Kis.                                             sued by consumers/debtors under
                                                                            the name of Dirpan Jaya, because the
                                                                            plaintiff objected to Adira Finance's
                                                                            attempt to take control of the
                                                                            fiduciary collateral.
13   Bukittinggi        60/Pdt.G/2024/       Defendant       Plaintiff      Adira Finance Padang Branch was                       IDR107,022,188
     District Court     PN Bkt                                              sued by the Consumer/Debtor under
                                                                            the name of Aro Yones because the
                                                                            plaintiff objected to:
                                                                            1. Adira Finance's attempts to collect
                                                                            financing installment obligations.
                                                                            2. police report regarding the alleged
                                                                            transfer of fiduciary collateral unit
                                                                            carried out by Adira Finance.

14   Tanjungkarang      231/Pdt.G/2024/      Defendant       Plaintiff      Adira Finance Tanjungkarang                        IDR2,041,191,000
     District Court     PN. Tjk.                                            Branch was sued by Consumers/
                                                                            Debtors under the name of Nur Asiah
                                                                            because the plaintiff considered
                                                                            that the financing agreement made
                                                                            by Adira Finance violated standard
                                                                            clauses prohibited by the Consumer
                                                                            Protection Law.


                                                                          2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 359
Page 362
                                                                   Counterparty
           No       Court             Case No.          Position                             Case Description                  Case Value
                                                                     Position
          15    Serang District   202/Pdt.G/2024/     Defendant    Plaintiff      Adira Finance Serang Branch was               IDR167,199,949
                Court             Pn.Srg                                          sued by the Consumer/Debtor under
                                                                                  the name of Agus Andri because the
                                                                                  plaintiff considered that the financing
                                                                                  agreement made by Adira Finance
                                                                                  violated standard clauses prohibited
                                                                                  by the Consumer Protection Law.

          16    Balikpapan        266/Pdt.G/2024/     Defendant    Plaintiff      Adira Finance Balikpapan Branch             IDR750,000,000
                District Court    PN Bpp.                                         (Defendant I), Herman as PIC
                                                                                  Recovery (Defendant II), and Adira
                                                                                  Finance Head Office (Defendant
                                                                                  III) were sued by a third party who
                                                                                  claimed to be the owner of the
                                                                                  collateral unit in the name of PT
                                                                                  Powertrain Solution Indonesia
                                                                                  because the plaintiff objected to Adira
                                                                                  Finance's attempt to take control of
                                                                                  the fiduciary collateral unit.
          17    Lhokseumawe       9/ Pdt.G.2024/      Defendant    Plaintiff      Adira Finance Lhoksemawe Branch              IDR715,000,000
                District Court    PN.Lsm                                          was sued by Nurdiansyah, a third
                                                                                  party whose name was borrowed by
                                                                                  the Debtor in collaboration with SO
                                                                                  because the plaintiff objected to the
                                                                                  billing and reporting of SLIK by Adira
                                                                                  Finance.
          18    Serang District   198/Pdt.G/2024/     Defendant    Plaintiff      Adira Finance Serang Branch was              IDR290,877,552
                Court             Pn.Srg                                          sued by Consumers/Debtors under
                                                                                  the name of Saripudin because the
                                                                                  plaintiff considered that the financing
                                                                                  agreement made by Adira Finance
                                                                                  violated standard clauses prohibited
                                                                                  by the Consumer Protection Law.
          19    Manado            680/Pdt.G/2024/     Defendant    Plaintiff      Adira Finance Manado Branch was             IDR443,696,259
                District Court    PN Mnd.                                         sued by the Consumer/Debtor under
                                                                                  the name of Arthur Oroh, because:
                                                                                  1. The plaintiff objected to the police
                                                                                  report regarding the alleged transfer
                                                                                  of fiduciary collateral units carried out
                                                                                  by Adira Finance.
                                                                                  2. considers that the financing
                                                                                  agreement made by Adira Finance
                                                                                  violates standard clauses prohibited
                                                                                  by the Consumer Protection Law.

          20    Kendari           1/Pdt/Pdt.Eks /     Plaintiff    Defendant      Adira Finance Kendari Branch                IDR456,009,870
                Religious         PA.Kdi                                          submitted a request for fiduciary
                Court                                                             execution against the Consumer/
                                                                                  Debtor under the name of Erwin
                                                                                  Harsono because the defendant was
                                                                                  in default regarding the obligation to
                                                                                  pay financing installments.
          21    Boyolali          60/Pdt.G/2024/      Defendant    Plaintiff      Adira Finance Solo Baru Branch              IDR200,000,000
                District Court    PN Byl                                          (Defendant IV) was sued by a third
                                                                                  party under the name of Nunuk
                                                                                  Ribanu because Anisa Indarwati
                                                                                  (Defendant I) and Putra Dwi
                                                                                  Krisnawan (Defendant II) misused
                                                                                  funds belonging to the Plaintiff, which
                                                                                  should have been used to purchase
                                                                                  heavy equipment, but by Defendant I
                                                                                  and Defendant II were misused to pay
                                                                                  down payments and installments to
                                                                                  BCA Finance Solo (Defendant III) and
                                                                                  Defendant IV.
          22    Sukoharjo         124/Pdt.G/PN. Skh   Defendant    Plaintiff      Adira Finance Solo Branch was sued             IDR2,344,592
                District Court                                                    by consumers/debtors under the
                                                                                  name of Dana Kanti Rahayu because
                                                                                  the plaintiff objected to fines and
                                                                                  BPKB deposit fees, which, according
                                                                                  to the plaintiff, were never explained
                                                                                  during the application for financing.
          23    Tangerang         182/Pdt.G.S/2024/   Plaintiff    Defendant      Adira Finance Cikupa Branch                  IDR376,219,476
                District Court    Pn.Tng                                          submitted a request for fiduciary
                                                                                  execution against the Consumer/
                                                                                  Debtor under the name of Eer Rohilah
                                                                                  because the defendant was in default
                                                                                  regarding the obligation to pay
                                                                                  financing installments.



360 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                            Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                             Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                             and Analysis                Responsibility




                                                           Counterparty
No       Court             Case No.            Position                                Case Description                         Case Value
                                                             Position
24   Martapura         50/Pdt.G/2024/PN     Defendant       Plaintiff      Adira Finance Martapura Branch was                   IDR138,352,672
     District Court    Mtp.                                                sued by the Consumer/Debtor under
                                                                           the name of Nining Indah Purwati
                                                                           because the plaintiff considered
                                                                           that the financing agreement made
                                                                           by Adira Finance violated standard
                                                                           clauses prohibited by the Consumer
                                                                           Protection Law.
25   PN Bekasi         613/Pdt.G/2024/      Defendant       Plaintiff      Adira Finance Harapan Indah Branch                  IDR630,450,000
     Bekasi District   PN.Bks                                              (Defendant II) was sued by a third
     Court                                                                 party whose name was borrowed
                                                                           by the Consumer/Debtor under the
                                                                           name of Saiful Anwar (Defendant
                                                                           I) because the plaintiff objected to
                                                                           installment payments that were not
                                                                           smooth so that the plaintiff was listed
                                                                           on the SLIK OJK blacklist.
HIGH COURT (PT)
1    Manado High       317/Pdt.G/2024/      Defendant       Plaintiff      Adira Finance Manado Branch                           IDR337,321,726
     Court             PN Mnd                                              (Defendant) and Notary Eka (Co-
                                                                           Defendant I), North Sulawesi Ministry
                                                                           of Law and Human Rights (Co-
                                                                           Defendant II), and Pitoesi (Defendant
                                                                           III) were sued by Consumer/Debtor
                                                                           under the name of Arichandra Hinta
                                                                           because the plaintiff felt he had never
                                                                           signed a Fiduciary Power of Attorney
                                                                           and objected to the making of a
                                                                           Fiduciary Deed using a Notary outside
                                                                           the Manado City area.
SUPREME COURT (MA)
1    Supreme Court     247/ pdt.Bth/2020/   Defendant       Plaintiff      Adira Finance Manado Branch was                     IDR387,900,000
                       Pn. Mnd                                             sued by Consumers/Debtors, because:
                                                                           1. The plaintiff objected to Adira
                                                                           Finance's attempt to take control of
                                                                           the fiduciary collateral;
                                                                           2. The plaintiff considered that the
                                                                           financing agreement made by
                                                                           Adira Finance violates standard
                                                                           clauses prohibited by the Consumer
                                                                           Protection Law
2    Supreme Court     12/ Pdt.G/2022/      Defendant       Plaintiff      Adira Finance Gorontalo Branch was                  IDR275,048,000
                       PN Gto                                              sued by the Consumer/Debtor's heirs
                                                                           because the insurance claim was
                                                                           rejected on the grounds that the
                                                                           plaintiff had not passed the waiting
                                                                           period stipulated in the policy (died
                                                                           before 3 months after the date of the
                                                                           financing agreement)
3    Supreme Court     396/Pdt.G/2023/      Defendant       Plaintiff       Adira Finance West Jakarta Branch                 IDR1,281,940,800
                       PN.Jkt.Brt                                          was sued by Consumer/Debtor under
                                                                           the name of Iwan Hartono because
                                                                           the plaintiff objected to the police
                                                                           report regarding the alleged transfer
                                                                           of fiduciary collateral units carried out
                                                                           by Adira Finance
4    Supreme Court     81/Pdt.G/2023/       Defendant       Plaintiff      Adira Finance Padang Branch was                      IDR105,975,000
                       PN.Pdg                                              sued by the consumer/debtor under
                                                                           the name of Wanda Pratama because:
                                                                           1. The plaintiff objected to Adira
                                                                           Finance's attempt to take control of
                                                                           the fiduciary collateral;
                                                                           2. The plaintiff considered that the
                                                                           financing agreement made by
                                                                           Adira Finance violates standard
                                                                           clauses prohibited by the Consumer
                                                                           Protection Law
5    Supreme Court     22/Pdt.G/2023/       Defendant       Plaintiff      Adira Finance Gorontalo Branch was                  IDR130,540,044
                       PN.Gto                                              sued by Consumer/Debtor under the
                                                                           name of Ahmad Ismail because the
                                                                           plaintiff objected to the control and
                                                                           sale of fiduciary collateral by Adira
                                                                           Finance.




                                                                         2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 361
Page 364
                                                                Counterparty
           No       Court           Case No.         Position                             Case Description                Case Value
                                                                  Position
          6     Supreme Court   339/Pdt.G/2023/     Defendant   Plaintiff      Adira Finance Bekasi Branch was                IDR75,000
                                PN Bks                                         sued by consumers/debtors under the
                                                                               name of Raden Catur Wibowo, S.H.1.,
                                                                               because the plaintiff objected to the
                                                                               BPKB deposit fee, which, according
                                                                               to the plaintiff, was never explained
                                                                               during the application for financing.
          7     Supreme Court   51/Pdt.G/2023/PN.   Defendant   Plaintiff      Adira Finance Bandarjaya Branch was        IDR332,975,353
                                Gns.                                           sued by the Consumer/Debtor under
                                                                               the name of Herlinawati because the
                                                                               plaintiff considered that the financing
                                                                               agreement made by Adira Finance
                                                                               violated standard clauses prohibited
                                                                               by the Consumer Protection Law.
          8     Supreme Court   161/Pdt.G/2023/PN   Defendant   Plaintiff      Adira Finance Jambi Branch was sued         IDR78,002,680
                                Jmb                                            by Consumer/Debtor under the name
                                                                               of Dwi Atina Muhaima because the
                                                                               plaintiff objected to the police report
                                                                               regarding the alleged transfer of
                                                                               fiduciary collateral units carried out
                                                                               by Adira Finance.
          9     Supreme Court   27/Pdt.G/2023/      Defendant   Plaintiff      Adira Finance Solok Branch                 IDR225,000,000
                                PN. Slk.                                       (Defendant I), Consumer/Debtor
                                                                               under the name of Aidil Fitria
                                                                               (Defendant III), and other parties
                                                                               were sued by a Third Party under the
                                                                               name of Aditya Dwifandi because the
                                                                               plaintiff objected to the control of the
                                                                               fiduciary unit by Adira Finance, which
                                                                               the plaintiff felt never approved its
                                                                               unit to be used as fiduciary collateral
                                                                               for financing facilities of Consumer/
                                                                               Debtor under the name of Aidil Fitria
          10    Supreme Court   743/Pdt.G/2023/     Defendant   Plaintiff      Adira Finance Manado Branch was             IDR11,000,000
                                PN Mnd                                         sued by Consumer/Debtor under
                                                                               the name of Diana Maria Tumiwan
                                                                               because the plaintiff objected to the
                                                                               police report regarding the alleged
                                                                               transfer of fiduciary collateral carried
                                                                               out by Adira Finance.
          11    Supreme Court   300/Pdt.G/2023/     Defendant   Plaintiff      Adira Finance Cabang Bekasi digugat        IDR109,338,074
                                PN Ckr                                         oleh Konsumen/Debitur atas nama
                                                                               Didin Komarudin, karena keberatan
                                                                               atas penguasaan unit jaminan fidusia
                                                                               yang dilakukan oleh Adira Finance.
                                                                               Adira Finance Bekasi Branch was
                                                                               sued by the Consumer/Debtor
                                                                               under the name of Didin Komarudin
                                                                               because the plaintiff objected to Adira
                                                                               Finance's attempt to take control of
                                                                               the fiduciary collateral.
          12    Supreme Court   96/Pdt.G/2024/      Defendant   Plaintiff      Adira Finance Tangerang Branch was IDR2,000,000,000
                                PN Tng                                         sued by Consumers/Debtors under
                                                                               the name of Paryono because the
                                                                               plaintiff considered that the financing
                                                                               agreement made by Adira Finance
                                                                               violated standard clauses prohibited
                                                                               by the Consumer Protection Law.
          13    Supreme Court   17/Pdt.G/2024/      Defendant   Plaintiff      Adira Finance Magelang Branch was          IDR50,000,000
                                Pn.Pwr                                         sued by Consumers/Debtors under
                                                                               the name of PT. Ardan (Ardani Yusuf)
                                                                               because the plaintiff objected to Adira
                                                                               Finance's attempt to collect financing
                                                                               installment obligations




362 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                         Performance   Opening    Management   Corporate   Management      Corporate   Environmental    Supporting
                                          Highlights                Report      Profile     Discussion    Governance     and Social        Data
                                                                                           and Analysis                Responsibility




Tax cases/disputes involving the Company as parties throughout 2024 are as follows:
                             Total
 No.        Case No.                              Case Material                    Position               Versus             Case Status
                            Lawsuit

  1    2732/B/PK/Pjk/2024      1      VAT results from tax audit findings      Respondent for        Director              Request
                                      for the February 2016 period             Judicial Review       General of            for Judicial
                                                                                                     Taxes                 Review Cannot
                                                                                                                           Be Accepted

  2    005038.15/2023/PP       1      Corporate Income Tax results from        Appellant             Director              Appeal
                                      2017 tax audit findings                                        General of            Rejected
                                                                                                     Taxes

  3    005039.16/2023/PP       1      VAT results from tax audit findings      Appellant             Director              Appeal
                                      for the June 2017 period                                       General of            Rejected
                                                                                                     Taxes

  4    005040.16/2023/PP       1      VAT results from tax audit findings      Appellant             Director              Appeal
                                      for the July 2017 period                                       General of            Rejected
                                                                                                     Taxes

  5    005041.16/2023/PP       1      VAT results from tax audit findings      Appellant             Director              Appeal
                                      for the August 2017 period                                     General of            Rejected
                                                                                                     Taxes

  6    005042.16/2023/PP       1      VAT results from tax audit findings      Appellant             Director              Appeal
                                      for the September 2017 period                                  General of            Rejected
                                                                                                     Taxes

  7    005043.16/2023/PP       1      VAT results from tax audit findings      Appellant             Director              Appeal
                                      for the October 2017 period                                    General of            Rejected
                                                                                                     Taxes

  8    005044.16/2023/PP       1      VAT results from tax audit findings      Appellant             Director              Appeal
                                      for the November 2017 period                                   General of            Rejected
                                                                                                     Taxes

  9    005045.16/2023/PP       1      VAT results from tax audit findings      Appellant             Director              Appeal
                                      for the December 2017 period                                   General of            Rejected
                                                                                                     Taxes

 10    -                       1      Corporate Income Tax results from        Applicant for         Director              Waiting
                                      2017 tax audit findings                  Judicial Review       General of            for Case
                                                                                                     Taxes                 Registration

  11   -                       1      Corporate Income Tax results from        Applicant for         Director              Waiting
                                      2017 tax audit findings                  Judicial Review       General of            for Case
                                                                                                     Taxes                 Registration

 12    -                       1      VAT results from tax audit findings      Applicant for         Director              Waiting
                                      for the July 2017 period                 Judicial Review       General of            for Case
                                                                                                     Taxes                 Registration

 13    -                       1      VAT results from tax audit findings      Applicant for         Director              Waiting
                                      for the August 2017 period               Judicial Review       General of            for Case
                                                                                                     Taxes                 Registration

 14    -                       1      VAT results from tax audit findings      Applicant for         Director              Waiting
                                      for the September 2017 period            Judicial Review       General of            for Case
                                                                                                     Taxes                 Registration

 15    -                       1      VAT results from tax audit findings      Applicant for         Director              Waiting
                                      for the October 2017 period              Judicial Review       General of            for Case
                                                                                                     Taxes                 Registration

 16    -                       1      VAT results from the findings of         Applicant for         Director              Waiting
                                      the November 2017 tax audit              Judicial Review       General of            for Case
                                                                                                     Taxes                 Registration

 17    -                       1      VAT results from tax audit findings      Applicant for         Director              Waiting
                                      for the December 2017 period             Judicial Review       General of            for Case
                                                                                                     Taxes                 Registration

 18    009152.15/2024/PP       1      Corporate Income Tax results from        Appellant             Director              Waiting
                                      2018 tax audit findings                                        General of            for Appeal
                                                                                                     Taxes                 Decision

 19    009153.16/2024/PP       1      VAT results from tax audit findings      Appellant             Director              Waiting
                                      for the September 2018 period                                  General of            for Appeal
                                                                                                     Taxes                 Decision

 20    009154.16/2024/PP       1      VAT results from tax audit findings      Appellant             Director              Waiting
                                      for the October 2018 period                                    General of            for Appeal
                                                                                                     Taxes                 Decision

 21    009155.16/2024/PP       1      VAT results from the findings of         Appellant             Director              Waiting
                                      the November 2018 tax audit                                    General of            for Appeal
                                                                                                     Taxes                 Decision




                                                                       2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 363
Page 366
                                             Total
           No.          Case No.                                   Case Material                 Position             Versus        Case Status
                                            Lawsuit

           22    009156.16/2024/PP             1       VAT results from tax audit findings    Appellant           Director        Waiting
                                                       for the December 2018 period                               General of      for Appeal
                                                                                                                  Taxes           Decision



         These cases and disputes do not have a negative and material impact on the Company’s business activities
         and/or the Company’s financial condition.

         Legal cases, both civil and criminal, involving members of the Board of Commissioners as parties throughout
         2024 are as follows:
           No.               Case No.                   Total Lawsuit        Case Material        Position            Versus        Case Status
            -                      -                           -                   -                  -                    -             -



         Legal cases, both civil and criminal, involving members of the Board of Directors as parties throughout 2024
         are as follows:
           No.               Case No.                   Total Lawsuit        Case Material        Position            Versus        Case Status
            -                      -                           -                   -                  -                    -             -



         VIOLATIONS OF LAWS RELATED TO EMPLOYMENT, CONSUMER, BANKRUPTCY,
         COMMERCIAL, COMPETITION, AND/OR ENVIRONMENTAL ISSUES

         Throughout 2024, Adira Finance did not commit any legal violations related to employment, consumer,
         bankruptcy, commercial, competition, and/or environmental issues.



         ADMINISTRATIVE SANCTIONS FROM REGULATORS

         In 2024, there were 2 (two) written warnings and 3 (three) sanctions in the form of fines in the amount of
         IDR5,500,000 (five million five hundred Rupiah).

         Data of Sanctions from Regulators throughout 2024:
                                                            Sanctioning
                 Date                  Sanction Type                                                         Description
                                                             Institution
          January 10, 2024     Fine                      Financial Service      Imposition of sanctions of the obligation to pay a fine of
                                                         Authority              IDR100,000.00 (one hundred thousand Rupiah) for submitting
                                                                                Debtor Reports and/or Debtor Reports Corrections to the
                                                                                Financial Information Services System (SLIK) for 2 Debtors for the
                                                                                period July 2023.
          January 16, 2024     Fine                      Financial Service      Imposition of sanctions of the obligation to pay a fine of
                                                         Authority              IDR5,000,000.00 (five million Rupiah) for late submission of the
                                                                                appointment of AP and/or KAP in the context of the Audit of the
                                                                                2022 Financial Statement.
          May 20, 2024         Written Warning           Financial Service      Written Warning regarding the delay in Complaint Resolution at
                                                         Authority              APPK, Reporters Mirta Desi Wulandari and Muh Idrus.
          June 19, 2024        Fine                      Financial Service      Imposition of sanctions of the obligation to pay a fine of
                                                         Authority              IDR400,000.00 (four hundred thousand Rupiah) for submitting
                                                                                Debtor Reports and/or Debtor Reports Corrections to the
                                                                                Financial Information Service System (SLIK) for 8 Debtors for the
                                                                                period January 2024.
          September 19, 2024   Written Warning           Financial Service      Written warning for the inclusion of non-specific advertisements
                                                         Authority              in the second quarter of 2024.



         Tax Sanctions
         Adira Finance has paid all tax assessments resulting from the audit that are due for payment in accordance
         with applicable regulations, so Adira Finance has no tax arrears under the provisions.




364 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                            Performance   Opening   Management   Corporate   Management      Corporate    Environmental    Supporting
                                             Highlights               Report      Profile     Discussion    Governance      and Social        Data
                                                                                             and Analysis                 Responsibility




ACCESS TO COMPANY INFORMATION AND DATA

Adira Finance is always committed to implementing transparency as one of the principles of good corporate
governance. The Company provides easy access to its corporate data and information that all stakeholders
may need from time to time about the Company’s performance, both financial and non-financial, through
communication channels such as press releases and public expos. In an active manner, the Company also
disseminates information to print and electronic media, including its official website, which is made available
and accessible in Indonesian and English. In both the Indonesian and English versions of the Company’s
website, there is access to information for all stakeholders regarding the Annual Report.

The company provides various means that can be accessed to obtain further information, including:

Telp.: (62-21) 3973-3322/3232
Faks/Facs.: (62-21) 3973-4949
E-mail: af.corsec@adira.co.id
Website: www.adira.co.id



CORPORATE GOVERNANCE ASSESSMENT

Implementation of Public Company Governance Guidelines
In accordance with the provisions of FSA Regulation No. 21/POJK.04/2015 concerning the Implementation
of Public Company Governance Guidelines, Public Companies shall disclose information regarding the
implementation of recommendations in Corporate Governance as stipulated in FSA Circular Letter No. 32/
SEOJK.04/2015 concerning Guidelines for the Governance of Public Companies.

The following is the status of the implementation of the recommendations at Adira Finance until the
publication of this Annual Report:
                            Recommendation FSA Circular Letter no 32/SEOJK.04/2015                                       Implementation
 No.                                                                                                                      Status at Adira
               Principles                                       Recommendation                                               Finance
  1.   Increasing the Value of the   1.1. A Public Company should have a technical method or                              Implemented.
       GMS                           procedure for voting both openly and privately that prioritizes the
       .                             independence and interests of shareholders.
                                     1.2. All members of the Board of Directors and members of the Board
                                     of Commissioners of a Public Company should attend the Annual                        Implemented.
                                     GMS.
                                     1.3. The summary of the minutes of the GMS should be made                            Implemented.
                                     available on its official website for at least 1 (one) year
  2.   Improving the Quality         2.1. A Public Company should have a communication policy with                        Implemented.
       of Public Company             shareholders or investors.
       Communication with            2.2. A Public Company should disclose its communication policy                       Implemented
       Shareholders or Investors.    with shareholders or investors on its official website.

  3.   Strengthening the             3.1. The determination of the number of members of the Board of                      Implemented.
       Membership and                Commissioners should take into account its current condition.
       Composition of the Board      3.2. The determination of the composition of the members of the                      Implemented.
       of Commissioners              Board of Commissioners shall take into account the diversity of
                                     expertise, knowledge and experience.
 4.    Improving the Quality of      4.1. The Board of Commissioners should have an assessment policy                     Implemented.
       Duties and Responsibilities   to assess its own performance.
       of the Board of               4.2. The self-assessment policy to assess the performance of the                     Implemented.
       Commissioners.                Board of Commissioners should be disclosed through the Public
                                     Company’s Annual Report.
                                     4.3. The Board of Commissioners should have a policy for the                        Not Implemented
                                     resignation of members of its Board of Commissioners if they are                          Yet.
                                     involved in financial crimes.
                                     4.4. The Board of Commissioners or the Committee that carries                        Implemented.
                                     out the Nomination and Remuneration function should formulate
                                     a succession policy in the process of nominating members of the
                                     Board of Directors.




                                                                         2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 365
Page 368
                                       Recommendation FSA Circular Letter no 32/SEOJK.04/2015                               Implementation
           No.                                                                                                               Status at Adira
                          Principles                                     Recommendation                                         Finance
           5.    Strengthening the              5.1. The determination of the number of members of the Board                    Implemented.
                 Membership and                 of Directors should take into account the condition of the Public
                 Composition of the Board       Company and its effectiveness in decision making.
                 of Directors                   5.2. The determination of the composition of the members of                     Implemented.
                                                the Board of Directors should take into account the diversity of
                                                expertise, knowledge and experience.
                                                5.3. Members of the Board of Directors in charge of accounting                  Implemented.
                                                or finance functions should have expertise and/or experience in
                                                accounting.
           6.    Improving the Quality of       .6.1. The Board of Directors should have an assessment policy to                Implemented
                 Implementation of Duties       assess its own performance.
                 and Responsibilities of the    6.2. The self-assessment policy to assess the performance of the                Implemented.
                 Board of Directors             Board of Directors should be disclosed in the Public Company's
                                                annual report.
                                                6.3. The Board of Directors should have a policy for the resignation            Implemented.
                                                of members of the Board of Directors if they are involved in financial
                                                crimes
           7.    Improving Corporate            7.1. A Public Company should have a policy for the prevention of                Implemented.
                 Governance Aspects             insider trading.
                 through Stakeholder            7.1. A Public Company should have an anti-corruption and anti-fraud             Implemented.
                 Participation                  policy.                                                                               .
                                                7.1. A Public Company should have a policy regarding the selection
                                                and capacity building of suppliers or vendors.                                  Implemented.
                                                7.1. A Public Company should have a policy regarding the fulfillment                  .
                                                of creditors' rights.
                                                7.1. A Public Company should have a whistleblowing system policy.
                                                7.1. A Public Company should have a policy for the provision of long-           Implemented.
                                                term incentives to the Board of Directors and employees.                              .
                                                                                                                                Implemented.


                                                                                                                                Implemented.

                                                                                                                          Not Implemented Yet.
           8.    Improving the                  8.1. A Public Company should also use other information technology              Implemented.
                 Implementation of              tools more broadly than its official website as a medium for
                 Information Disclosure         information disclosure.
                                                8.2. A Public Company’s Annual Report should disclose the ultimate              Implemented.
                                                beneficial owner of its shares with at least 5%, in addition to the
                                                disclosure of the final beneficial owner in the Public Company's
                                                share ownership through the major or controlling shareholders.



         Corporate Governance Assessment
         To obtain objective results on the application of the principles of Good Corporate Governance, in 2024, the
         Company made self-assessment of the practice of Good Corporate Governance using FSA standards as
         regulated in FSA Regulation No. 29/POJK.05/2020 and FSA Circular Letter No. 28/SEOJK.05/2020 and FSA
         Circular Letter No. 11/SEOJK.05/2020, as well as conducting an assessment that involved an independent
         appraiser.

         The results of the assessment of Adira Finance’s implementation of Good Corporate Governance in 2024
         compared to 2023 are as follow:
                                                                                                      Total Assessment Result

           No.                   Assessment Standard/Format                                    2023                              2024

                                                                                       Rank           Category           Rank           Category

           1.    According to FSA Regulation No. 29/POJK.05/2020, POJK No                      1                 -               1                 -
                 28/POJK.05/2020 and FSA Circular Letter No. 11/SEOJK.05/2020

           2.    ASEAN CG Scorecard                                                       98.20        Very Good            89.21           Good


         Details of the assessment results can be seen below.

         Self-Assessment with FSA format in accordance with the provisions of FSA Regulation No. 28/
         POJK.05/2020 and FSA Circular Letter No. 11/SEOJK.05/2020
         In accordance with FSA Regulation No. 28/POJK.05/2020 concerning Assessment of the Soundness Level of
         Non-Bank Financial Services Institutions and FSA Circular Letter No. 11/SEOJK.05/2020 concerning Assessment
         of the Soundness Level of Financing Companies and Sharia Financing Companies, Adira Finance has assessed
         the implementation of Good Corporate Governance by using working papers and formats in accordance with
         these provisions as one of the assessment factors of the Company’s Soundness Level.


366 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                            Performance   Opening   Management   Corporate   Management      Corporate    Environmental    Supporting
                                             Highlights               Report      Profile     Discussion    Governance      and Social        Data
                                                                                             and Analysis                 Responsibility




The results of the assessment for the 2024 financial year are as follows:
                                                                                                                         Rating
 No.                                        Parameter
                                                                                                        1        2         3         4        5

  1    Implementation of the Duties and Responsibilities of the Board of Directors
       1. Governance Structure                                                                          √
       2. Governance Process                                                                            √
       3. Governance Outcome                                                                            √

  2    Implementation of the Duties and Responsibilities of the Board of Commissioners
       1. Governance Structure                                                                          √
       2. Governance Process                                                                            √
       3. Governance Outcome                                                                            √

  3    Implementation of the Duties and Responsibilities of the Sharia Supervisory Board
       1. Governance Structure                                                                          √
       2. Governance Process                                                                            √
       3. Governance Outcome                                                                            √

  4    Implementation of the Duties and Responsibilities of the Shareholders or equivalent
       1. Governance Structure                                                                          √
       2. Governance Process                                                                            √
       3. Governance Outcome                                                                            √

  5    Completeness and Implementation of Committees’’ Duties
       1. Governance Structure                                                                          √
       2. Governance Process                                                                            √
       3. Governance Outcome                                                                            √

  6    Handling Conflict of Interest
       1. Governance Structure                                                                          √
       2. Governance Process                                                                            √
       3. Governance Outcome                                                                            √

  7    Implementation of the Compliance Function
       1. Governance Structure                                                                          √
       2. Governance Process                                                                                    √
       3. Governance Outcome                                                                                    √

  8    Implementation of the Internal Audit Function
       1. Governance Structure                                                                          √
       2. Governance Process                                                                            √
       3. Governance Outcome                                                                            √

  9    Implementation of the External Audit Function
       1. Governance Structure                                                                          √
       2. Governance Process                                                                            √
       3. Governance Outcome                                                                            √

 10    Implementation of the Risk Management Function
       1. Governance Structure                                                                          √
       2. Governance Process                                                                            √
       3. Governance Outcome                                                                            √

  11   Transparency of Financial and Non-Financial Conditions
       1. Governance Structure                                                                          √
       2. Governance Process                                                                            √
       3. Governance Outcome                                                                            √

 12    Company Strategic Plan
       1. Governance Structure                                                                          √
       2. Governance Process                                                                                    √
       3. Governance Outcome                                                                                    √

Based on the data in the table above, the good corporate governance factor earned a rating of 1. In this
assessment, lower rating reflects better governance implementation.




                                                                         2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 367
Page 370
                                                                       Analysis

          Based on the assessment results related to Good Corporate Governance (GCG), this factor is categorized as Rank 1 (one).
          Based on the analysis of all the above-mentioned criteria or assessment indicators, it is concluded that:

          A. Governance Structure
             1. The strength of the Company’s governance structure aspect is:
                • The duties and responsibilities of the Board of Commissioners have been effectively carried out in accordance with the
                  principles of Good Corporate Governance (GCG). Members of the Board of Commissioners are able to act and make
                  decisions independently, possess the necessary competence and integrity, and align with the Company’s scale and
                  business complexity while complying with applicable regulations. Additionally, Board of Commissioners meetings are
                  conducted effectively and efficiently.
                • The duties and responsibilities of the Board of Directors have been executed properly and effectively, in compliance with
                  GCG principles. The number and composition of the Board of Directors meet the applicable regulations, with members
                  capable of acting independently, making decisions, and possessing the required competence and integrity in line
                  with the Company’s business scale and complexity. Furthermore, Board of Directors meetings are held effectively and
                  efficiently.
             2. The weakness of the Company’s governance structure aspect is that the number of Independent Commissioners is only
                33.3% of the total Board of Commissioners. Where, based on the principles of Corporate Governance in the ASEAN CG
                Scorecard, the number of Independent Commissioners should be at least 50% of the total Board of Commissioners.

          B. Governance Process
             1. The strength of the Company’s governance process aspect lies in the completeness and execution of Committee duties,
                which are considered good. The Committees have carried out their tasks effectively, their recommendations are useful and
                serve as a reference for the Board of Commissioners’ decision-making, and Committee meetings have been conducted in
                accordance with each Committee’s work guidelines in an effective and efficient manner.
             2. The weakness of the Company’s governance process aspect is that the majority of the members of the Nomination
                and Remuneration Committee are Commissioners, whereas according to the ASEAN CG Scorecard, the majority of the
                Committee members should be Independent Commissioners.

          C. Governance Outcome
             - The strength of the Company’s governance outcome aspect is its commitment to transparency in financial and non-
               financial reporting. These reports are presented in a complete, accurate, relevant, and comprehensive manner and are
               submitted on time in accordance with applicable regulations.
             - The weakness of the Company’s governance outcome aspect is that certain business practices are still not fully aligned
               with the regulations of the Financial Services Authority (OJK). In 2024, the OJK issued two warning letters to the Company;
               however, corrective measures have been taken. The Company continuously implements adjustments to achieve full
               compliance with both national and international standards.



         Assessment by an Independent Party
         In order to obtain more objective results on the implementation of the principles of Good Corporate Governance,
         in 2024, the Company also had an independent party do the assessment of its Corporate Governance practices.
         The assessment for the fiscal 2024 was conducted by the Indonesian Institute for Corporate Directorship (IICD)
         using the ASEAN Corporate Governance Scorecard standard. The IICD assessment covers the rights and equal
         treatment of shareholders, sustainability and resilience, openness and transparency, and the responsibilities
         of the Board of Commissioners,

         The assessment was conducted by IICD in January 2025 based on an analysis of publicly available information
         or documents which included annual reports, financial reports, GMS summons, announcement of GMS
         results, Company’s Articles of Association, work guidelines of the board and board committees, Company
         website, FSA website, IDX website and other relevant information.

         The final total score for the Corporate Governance assessment is interpreted as follows:
            Total Score           Criteria                                            Intepretation

          > 100            Leadership         Company has exceeded international standards (ACGS structure)
                           in Corporate
                           Governance

          90,00 – 100,00   Very Good          Company has fully adopted international standards

          80 – 89,99       Good               Company has adopted some international standards

          70,00 – 79,99    Fair               Company has a strong awareness and strives to adopt international standards

          60,00 - 69,99    Minimum            Company meets the minimum standards according to laws and regulations
                           Requirement




368 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                                    Performance    Opening    Management     Corporate   Management      Corporate   Environmental    Supporting
                                                     Highlights                 Report        Profile     Discussion    Governance     and Social        Data
                                                                                                         and Analysis                Responsibility




Based on the assessment, the results of the IICD assessment dated January 23, 2025 are as follows:
 No.                                           Assessment Component                                                     Score of Each Component

   1.   Rights and Equal Treatment to Shareholders                                                                                                     17.24

  2.    Sustainability and Resilience                                                                                                                  11.59

  3.    Openness and Transparency                                                                                                                      22.73

  4.    Responsibilities of Board of Commissioners                                                                                                    33.65

        Total Wighted Score                                                                                                                            85.21

   5    Bonus*                                                                                                                                            10

   6    Penalty**                                                                                                                                          -6

 Total Score Good Corporate Governance Practice of the Company                                                                                        89.21
Note:
* The bonus is given because the company’s Sustaiability Report in the Annual Report refers to the GRI index standard (not just aGRI table), includes
   disclosures and explanations of information technology governance strategy, protection against disruptions and cybersecurity, and the existence
   of a separate or independent risk committee within the company. This practicehas been implemented at PT Adira Dinamika Multi Finance Tbk, as
   demonstrate by the prence of the risk Management Committee.
** Penalties are given because the company has given bonuses/tantiem to all members of the Board of Commissioners including for independent
   commissioners



Based on the results of the assessment, the score of Adira Finance’s implementation of Good Corporate
Governance, or classified as level 3, fell under “Good” category based on the ASEAN CG Scorecard.




                                                                                    2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 369
Page 372
             REPORT OF
             SHARIA GOVERNANCE


                                                              Institutional Finance Companies, the Company has
                                                              submitted an application for a license to establish
                                                              a sharia business unit, and, subsequently, OJK has
             Adira Finance has estab-                         issued a Decree of the OJK Board of Commissioners
             lished the Sharia Business                       No. KEP-172/NB.223/2015 concerning the Granting
                                                              Permit of the Establishment of Adira Finance Sharia
             Unit to provide a range of
                                                              Business Unit.
             sharia-compliant financing
             product options that suit                        Adira Finance has established the Sharia Business
             the needs of consumers and                       Unit to provide a range of sharia-compliant financing
                                                              product options that suit the needs of consumers
             the public at large.
                                                              and the public at large.

                                                              The implementation of the principles of Sharia
                                                              governance at Adira Finance is guided by, among
         Adira Finance has a Sharia Business Unit (UUS)       others, OJK Regulation No. 30/POJK.05/2014
         that was established on May 8, 2012, in accordance   concerning Good Corporate Governance for
         with the Decree of the Board of Directors of         Financing Companies as amended by OJK
         the Company Number 013/ADMF/BOD/V/12 and             Regulation No. 29/POJK.05/2020, OJK Regulation No.
         has been reported to the Minister of Finance of      10/POJK.05/2019 concerning the Implementation
         the Republic of Indonesia on June 13, 2012, with     of Sharia Financing Company Businesses and
         Company Letter Number 080/ADMF/CS/VI/12.             Financing Company Sharia Business Units, and
         On May 7, 2015, to comply with the provisions of     OJK Regulation No. 47/POJK.05/2020 concerning
         Article 21 Paragraph (4) of OJK Regulation No. 28/   Business and Institutional Licensing of Financing
         POJK.05/2014 concerning Business Licensing and       Companies and Sharia Financing Companies.




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                                         Performance   Opening    Management     Corporate   Management      Corporate     Environmental    Supporting
                                          Highlights                Report        Profile     Discussion    Governance       and Social        Data
                                                                                             and Analysis                  Responsibility




Structure of Adira Finance Sharia Business                          concerning Good Corporate Governance for Finance
Unit                                                                Companies, a finance company that manages a
                                                                    financing business based on sharia principles must
                                                                    have a Sharia Supervisory Board (DPS). The DPS shall
                                      Sharia Supervisory            consist of 1 (one) or more sharia experts who are
    Board of Directors
                                            Board
                                                                    appointed by the GMS or the recommendation of
                                                                    the National Sharia Board of the Indonesian Ulama
                                                                    Council (DSN-MUI) and set forth in the Deed of the
                                                                    GMS. The Company’s Sharia Supervisory Board was
                                                                    appointed at the Extraordinary General Meeting
                                                                    of Shareholders (GMS) on September 4, 2012, after
 Head of Sharia Business
          Unit                                                      previously obtaining a recommendation from
                                                                    the DSNMUI in accordance with Letter Number
                                                                    U-173/ DSN-MUI/IV/2012 dated April 26, 2012. The
Sharia Supervisory Board                                            composition of DPS members was last changed at
In accordance with the provisions of Article 32                     the Annual GMS on June 30, 2021.
Paragraph 1 of OJK Regulation No. 30/POJK.05/2014



The composition of Adira Finance Sharia Supervisory Board is as follows:
              Name                      Position              First Appointment          Re-Appointment                   End of Tenure

 Prof. Dr. Fathurrahman Djamil MA      Chairman                     2012                       2024                      End of fiscal 2026

 Prof. Dr. Noor Ahmad MA                Member                      2012                       2024                      End of fiscal 2026

 Dr. Rini Fatma Kartika MH              Anggota                     2021                       2024                      End of fiscal 2026


Pursuant to the provisions of OJK Regulation Number 30/POJK.05/2014 concerning Good Corporate
Governance for Finance Companies, the criteria for DPS members are:
1. Able to act in good faith, honestly and professionally;
2. Able to act in the best interest of sharia financing companies, sharia business units (UUS) and/or other
   stakeholders;
3. Prioritizing the interests of the sharia finance company, UUS and or other stakeholders rather than his/her
   personal interests;
4. Able to make decisions based on independent and objective assessments for the benefit of the sharia
   finance company, UUS and/or other stakeholders;
5. Able to avoid the abuse of their authority to obtain undue personal gain or cause losses to sharia finance
   company and the UUS.

Each DPS member must pass the Fit and Proper Test.

Following is the pass status of Fit and Proper Test for members of Adira Finance’s DPS as of the date of
issuance of this Annual Report:
                                    Passing date of Fit and Proper
               Name                                                                                  Description
                                                Test

Prof. Dr. Fathurrahman Djamil MA                                           Based on Decision Letter of OJK Board of
                                               May 5, 2014
                                                                           Commissioners No. KEP-950/NB.1/2014

                                                                           Based on Decision Letter of OJK Board of
Dr. Noor Ahmad MA                            April 29, 2014
                                                                           Commissioners No. KEP-824/NB.1/2014

                                                                           Based on Decision Letter of OJK Board of
Dr. Rini Fatma Kartika MH                 September 14, 2021
                                                                           Commissioners No. KEP-53/NB.21/2021




                                                                       2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 371
Page 374
         Primary Duties and Functions of DPS                         5. In the event that the Board of Directors rejects
         In accordance with Article 17 of the Company’s                 the results of the DPS assessment, the DPS must
         Articles of Association, the primary duties and                report it completely and comprehensively to the
         functions of the DPS are:                                      OJK and a copy to the Board of Directors no later
         • Representing the Company or the Company’s                    than 7 (seven) working days after the explanation
            Sharia Business Unit in the National Sharia Board           of the members of the Board of Directors is
            - Indonesian Ulama Council (DSN-MUI);                       received by the DPS.
         • Supervising the Company’s sharia business
            activities to ensure compliance with the Sharia          Work Program
            Principles;                                              1. DPS meetings shall be held at least 2 times a year
         • Advising the Board of Directors, Head of Sharia              to discuss the monthly sharia financing report,
            Business Unit, and Head of the Company’s                    sharia compliance issues, and new products.
            Sharia Branch Office on matters related to Sharia        2. To prepare a 6-monthly DPS Supervision Report
            Principles; and                                             for submission to the Board of Directors, Board
         • Mediating between the Company and the                        of Commissioners, and DSNMUI.
            National Sharia Board in communicating                   3. To maintain communications with DSN-MUI.
            proposals and suggestions for the development
            of the Company’s products and services that              Implementation of Work Program
            require studies and fatwas from the National             1. DPS meetings were held 10 (ten) times in a
            Sharia Board.                                               month.
                                                                     2. The DPS Supervision Report for the first 6-month
         Responsibilities                                               period in 2024 was submitted to the Board of
         In discharging its functions, the DPS shall:                   Directors, Board of Commissioners and the DSN-
         1. Observe the Fatwas of the National Sharia Board;            MUI on August 27, 2024.
         2. Report the business activities and development           3. Evaluation of Sharia compliance have been
             of the Company’s Sharia Business Unit to the               undertaken on:
             Minister of Finance of the Republic of Indonesia           a. Funding activities;
             through the Chairman of the Capital Market and             b. Sharia financing;
             Financial Institution Supervisory Agency with              c. Operational procedures;
             copies to Bank Indonesia and the National Sharia           d. The Company’s Sharia financing marketing
             Board-Indonesian Ulama Council (DSN-MUI);                     practices; and
         3. Every representative of the National Sharia                 e. Adoption of accounting principles.
             Council assigned to the Company must, in good           4. Attended routine meetings with the DSNMUI on
             faith, be prudent and full of responsibility carry         Wednesday of every first week of the month, as
             out their duties for the benefit of the Company            well as other non-routine meetings.
             and in accordance with the Company’s aims
             and objectives by observing the provisions of           Concurrent Positions of DPS MemberDPS
             laws and regulations and fatwas of the National         In accordance with OJK Regulation Number 30/
             Sharia Board;                                           POJK.05/2014 on Good Corporate Governance for
         4. In the event that the DPS considers that there           Financing Companies, members of the DPS are:
             are policies or actions of members of the               1. Prohibited from holding concurrent positions
             Board of Directors related to UUS that are not             as member of the board of directors or board of
             in accordance with sharia principles, the DPS              commissioners in other financing companies.
             is required to request an explanation from the          2. Prohibited from holding concurrent positions as
             members of the Board of Directors regarding                member of the Sharia Supervisory Board in more
             policies or actions of members of the Board of             than 2 (two) other financing companies.
             Directors that are not in accordance with sharia
             principles;

         The following is data on concurrent positions of members of Adira Finance DPS:
                           Name                       Position in Other Entities                   Name of Entity

          Prof. Dr. Fathurrachman Djamil MA    Chairman of DPS                        Bank BCA Syariah
                                                                                      Sun Life Financial Syariah
                                                                                      AIA Financial Syariah
                                                                                      Bank CIMB Niaga

          Dr. Noor Ahmad MA                    Member of DPS                          -

          Dr. Rini Fatma Kartika MH            Member of DPS                          Sun Life Financial Syariah




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                                             Performance    Opening      Management    Corporate   Management        Corporate      Environmental    Supporting
                                              Highlights                   Report       Profile     Discussion      Governance        and Social        Data
                                                                                                   and Analysis                     Responsibility




Based on the data, it can be concluded that all                             indirectly, has an interest in a transaction, contract,
members of Adira Finance DPS do not violate the                             or contract proposal, of which the Company is a
provisions for concurrent positions as stipulated in                        party, must state the nature of that interest in a
the relevant OJK Regulation.                                                DPS Meeting and is not entitled to participate in
                                                                            the voting in relation to such transaction or contract
DPS Meetings                                                                unless the DPS Meeting determines otherwise. The
DPS meetings can be held at least twice a year,                             resolutions of the meeting have been recorded
unless deemed necessary by 1 (one) DPS member                               in the Minutes of the Meeting, fully documented,
or at the request of the Head of the Sharia Business                        and submitted to the Head of the Sharia Business
Unit. DPS meetings are only valid and can take                              Unit and the Company’s Board of Directors for
binding decisions if more than ½ (one half) of                              implementation.
the number of DPS members are present at the
meeting.                                                                    In 2024, the DPS held 10 (ten) meetings, with an
                                                                            average attendance rate of 100%. This level of
Decisions in a DPS meeting must be made based                               attendance shows the high commitment of all
on consensus by deliberation. Every member of                               members of the Company’s DPS. All meetings were
DPS who personally, in any way, either directly or                          also attended by the Head of the Sharia Business
                                                                            Unit of Adira Finance.



Attendance list of DPS meetings in 2024:
                                               30           20        26       30        21         25             27         22           19         16
                  Name
                                              Jan          Feb        Mar      Apr      May        Jun            Ags         Oct         Nov        Dec

 Prof. Dr. Fathurrahman Djamil MA


 Dr. Noor Ahmad MA


 Dr. Rini Fatma Kartika MH



Total attendance of DPS members in DPS meetings during 2024 is as follows:
                                                                       Total             Total                %
                             Name                                                                                              Reason for Absence
                                                                      Meetings        Attendance         Attendance

Prof. Dr. Fathurrahman Djamil MA                                                 10                10                   100                                -

Dr. Noor Ahmad MA                                                                10                10                   100                                -

Dr. Rini Fatma Kartika MH                                                        10                10                   100                                -



Results of DPS Meetings
DPS meetings in 2024 have resulted in the following resolutions and approvals:
 No.          Dates                 Venue                                      Meeting Result                                           Participant

  1.   January 30, 2024       Online Teams            1. Marketing Performance                                                          15 Persons
                                                      2. Financial Statement

  2.   February 20, 2024      Online Teams            1. Marketing Performance                                                          15 Persons
                                                      2. Financial Statement

  3.   March 26, 2024         Online Teams            1. Marketing Performance                                                          15 Persons
                                                      2. Financial Statement

 4.    April 30, 2024         Online Teams            1. Marketing Performance                                                          15 Persons
                                                      2. Financial Statement

  5.   May 21, 2024           Online Teams            1. Marketing Performnace                                                          15 Persons
                                                      2. Financial Statement

  6.   June 25, 2024          Online Teams            1. Marketing Performance                                                          15 Persons
                                                      2. Financial Statement

  7.   August 27, 2024        Online Teams            1. Marketing Performance                                                          15 Persons
                                                      2. Financial Statement

  8.   October 22, 2024       Online Teams            1. Marketing Performance                                                          15 Persons
                                                      2. Financial Statement




                                                                               2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 373
Page 376
          No.          Dates                 Venue                                Meeting Result                               Participant

           9.    November 19, 2024     Integrity Room lt 60   1. Marketing Performance                                         15 Persons
                                                              2. Financial Statement

           10.   December 16, 2024     Online Teams           1. Marketing Performance                                         15 Persons
                                                              2. Financial Statement



         Opinion issued by the DPS in 2024:
          No.          Date                         Opinion No.                                             Opinion

            1     March 26, 2024       DPS No 001_OPINI-DPS_SYAR_III_2024                    Notification of Ta’widh Value Change



         DPS Remuneration Policy
         The remuneration of Adira Finance DPS members refers to the provisions of the Company’s Articles of
         Association.

         The remuneration structure for members of Adira Finance DPS consists of the following:
         1. Honorariums are provided monthly in the amount decided in the Company’s Annual General Meeting
            of Shareholders, taking into account the recommendations of the Nomination and Remuneration
            Committee.
         2. Allowances:
            a. Tax allowances are provided on a monthly basis along with the payment of honorarium.
            b. Religious Holiday allowance, to be paid prior to Idul Fitri in the amount of 1 (one) month’s honorarium.

         Procedure for DPS Remuneration
         The mechanism for DPS compensation is determined as follows:
         • The Company’s Nomination and Remuneration Committee reviews the market rate for compensation
            given for the work concerned at other companies with the same line of business and status.
         • Taking into account individual performance and contributions, the Nomination and Remuneration
            Committee then conducts discussions to prepare recommendations.
         • These recommendations are submitted to the Board of Commissioners for further discussion and approval.
         • The proposed remuneration for members of the DPS is submitted to shareholders for discussion and
            approval at the Annual GMS.
         • Based on the proposal of the Board of Commissioners and the recommendation of the Nomination and
            Remuneration Committee, the Annual GMS on XXX has decided that the determination of the amount of
            salary or honorarium and allowances paid to DPS members shall be made by the Board of Commissioners
            in accordance with the recommendation of the Nomination and Remuneration Committee.

                        Nomination
                     and Remuneration                 Conduct market surveys and collect information on standard remuneration
                        Committee                     for similar position and industry (using independent consultant if necessary).
                                                      Next, the Committee submit its recommendation to the Board of
                                                      Commissioners.



                        Board of                      The Board of Commissioners review the recommnedation of the Nomination
                      Commissioners                   and Remuneration Committee and then submit its proposal on the
                                                      remuneration of DPS members to the General Meeting of Shareholders.




                           GMS                        The General Meeting of Shareholders granted the authorization for the
                                                      distribution of DPS remuneration to the Board of Commissioners.




                        Board of                      The Board of Commissioners determined the distribution of remuneration in
                      Commissioners                   accordance with the authorization granted by the GMS.




                     Remuneration of
                     Members of DPS




374 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                            Performance   Opening   Management        Corporate     Management      Corporate   Environmental    Supporting
                                             Highlights               Report           Profile       Discussion    Governance     and Social        Data
                                                                                                    and Analysis                Responsibility




Details of remuneration paid to the DPS of Adira Finance in 2020 until the end of financial years 2024 are as
follow:

(In millions of IDR, except Number of Members)

                                              Number of DPS Member                                      Amount of DPS Remuneration
        Type of Remuneration
                                     2024      2023       2022      2021         2020         2024         2023        2022        2021          2020

Honorarium                              3        3         3         3            3               606       600         575         518          562

Allowance                               3        3         3         3            3               355       327         570         227          255

Total                                                                                             961       927        743          721          689



                                            Number of DPS
 Total Remuneration/Individual in 1 Year
                                              Member                 Product and Development Committee
                                                                     The Company has established the Sharia Product
Above IDR2 billion                                    -
                                                                     and Business Activity Development Committee
Between IDR1billion – IDR2 billion                    -
                                                                     on March 4, 2019, with the following membership
Between IDR500 million – IDR1 billion                 -              structure:
Less than IDR500 million                              3              Chairman: Head of UUS
                                                                     Member: Head of Business Development Division
Head of Sharia Business Unit                                         Member: Head of Credit Division
The current Head of the Sharia Business Unit at                      Member: Head of Accounting Division
Adira Finance is Yusron, who was appointed based                     Member: Head of Risk Management Division
on the Decision of the Board of Directors Number                     Member: Head of Compliance Division
024/ADMF/BOD/IX/18 dated 18 September 2018 and
reported to the OJK on September 25, 2018.                           The Chairman of Sharia Product and Business
                                                                     Activity Development Committee is responsible to
Duties and Responsibilities of Head of Sharia                        the President Director.
Business Unit of Adira Finance:
1. Managing and administering Adira Finance’s                        The Sharia Product and Business Activity
   sharia business unit in accordance with sharia                    Development Committee has the following duties
   principles, prudential principles and the                         and responsibilities:
   provisions of laws and regulations.                               1. Conducting studies and analysis on the
2. Ensuring that the principles of Good Corporate                       development of new products or business
   Governance are applied at all levels of the                          activities that will be launched or marketed;
   organization.                                                     2. Evaluating and improving product or business
3. Following up on every recommendation from the                        activity;
   DPS, the Board of Directors, the authorities, the                 3. Providing recommendations, suggestions, and
   Internal Audit Unit as well as external auditors.                    input as well as evaluating the marketing aspects
                                                                        and compliance with Sharia principles as well as
                                                                        risk mitigation; and
                                                                     4. Formulating and proposing monthly and
                                                                        annual performance achievements for business
                                                                        activities based on Sharia Principles.



In 2024, the Sharia Product and Business Activity Development Committee conducted 2 (two) meetings, as
follows:
 No.        Date         Venue                        Meeting Resolutions                                          Number of Participant

  1.    July 16, 2024   Online   · Update progres development Pendaftaran Porsi Haji                      Syariah, Product Development,
                        via        Financing                                                              Credit, Risk, Legal, Compliance &
                        Teams    · Development product Umrah Financing Non Collateral                     SSD
                                 · Propose additional Branch Syariah that can sell
                                   Refinancing Syariah product.

  2     December3,      Online   · Update progres development Pendaftaran Porsi Haji                      Syariah, Product Development,
        2024            via        Financing                                                              Credit, Risk, Legal, Compliance &
                        Teams    · Development product Umrah Financing Non-Collateral                     SSD, Collection, Accounting
                                 · Development product that use aqad MMQ (Musyarakah
                                   Mutanaqishah)




                                                                           2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 375
Page 378
         Transparency of Financial and Non-Financial Condition

         List of Consultants and Advisors
          No.                                        Name                                                Aspect

           1.     -                                                                          -



         During 2024, no consultants or advisors worked with Adira Finance Sharia Business Unit.

         Internal Fraud & Settlement
         Up to December 31, 2024, there were no reported cases of internal fraud/irregularity or violation to sharia
         compliance at the Company.

         Legal Proceedings
         Throughout 2024, there were no criminal or civil legal cases involving the Sharia Business Unit of Adira Finance.

         Non-Halal Revenue and Utilization
         Non-halal revenues in 2024 amounted to:
         Revenue: IDR6,600,756,977
         Utilization: IDR20,096,080,660

         Distribution of Funds for Social Activities
         Throughout 2024, distribution of funds for social activities was as follows:
                                                                                                                  Nominal
           No
                                                                                                                   (IDR)

            1     Economic                                                                                           2,684,558,535

           2      Helath                                                                                               3,780,143,511

           3      Education                                                                                           1,412,501,004

           4      Social                                                                                             12,223,842,610

          Total                                                                                                     20,101,045,660


         Core Debtors
                                                                                                           Nominal Amount
          No.                              Funds Provided                     Number of Parties
                                                                                                             (IDR Million)

                  To Sharia Core Debtors

                  a. Individual                                                         50                                   72.458

                  b. Group                                                              50                                   88.412



         Self-Assessment Results of Adira Finance’s Sharia Business Unit Governance in 2023


                                                                                                  Rating
          No.                              Scoring Factor
                                                                                     Individual             Consolidated *

           1.     Good Corporate Governance Rating                     1                             -




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 Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                 and Analysis                Responsibility




                             2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 377
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  05
  CO R P OR AT E
  S OCI AL
  R ES P ON S I B I L I TY




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 Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                 and Analysis                Responsibility




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                 Table of Contents
                  Sustainability Strategy                                       382
                  About This Report                                             389
                  Social Responsibility in the Field of Community               392
                  Development
                  Social Responsibility in the Fields of Labour Practices and   398
                  Occupational Health and Safety
                  Environmental Social Responsibility                           406
                  Social Responsibility to Consumers                            411
                  IT: Business Development Strategy                             417
                  Testimony                                                     419




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                                                                   and Analysis                Responsibility




ENVIRONMENTAL AND SOCIAL

RESPONSIBILITY



Adira Finance has made various social investments
through CSR activities that aim to help improve social and
economic conditions, both conditional investments such
as natural disaster relief, as well as long-term investments
such as support for the development of Micro, Small and
Medium Enterprises (MSMEs).




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             SUSTAINABILITY STRATEGY


                                                             MANAGEMENT OF SUSTAINABILITY
                                                             ASPECTS [GRI 2-12] [GRI 2-14]
             In the 2024 era,                                In 2024, In the midst of increasingly complex
             sustainability is not just a                    business challenges, Adira Finance remains
             commitment but a core                           steadfast in carrying out its commitment to creating
                                                             a balance between economic growth, social
             element that guides our
                                                             responsibility, and concern for the environment.
             business direction at Adira                     For us, sustainability is not just an obligation or a
             Finance. By integrating                         trend, but a core value that drives every step of the
             sustainability principles into                  company. Through every activity, we strive to have
                                                             a real positive impact—not only for our employees
             every strategy, we strive to
                                                             and customers, but also for the wider community—
             create long-term value that                     for a better future.
             benefits all stakeholders—
             from customers and                              By implementing a Sustainable Financial Action
                                                             Plan (RAKB) that is in accordance with OJK
             business partners to the
                                                             regulations, we ensure that this business is not only
             environment. We believe                         about pursuing profits but also about how we can
             that sustainability is the                      contribute to the welfare of all stakeholders. We
             key to delivering inclusive,                    believe that a successful business is a business that
                                                             is able to grow with its social environment, adapt,
             innovative, and responsible
                                                             and provide sustainable solutions to every challenge.
             growth.




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Behind all these initiatives, there is a dedicated team                  ensuring that sustainability aspects are integrated
made up of various divisions who work together                           into every company activity. These divisions are
to ensure sustainability becomes part of our                             responsible for maintaining a balance between
culture. Since 2020, we have strengthened synergy                        business performance and sustainability, with
between divisions, fully supported by the Board of                       a focus on positive impacts on society and the
Directors, to develop concrete steps to respond to                       environment.
the demands of the 2024 ESG era. With this spirit,
we not only see the future as a business opportunity                     Activities related to managing impacts, risks,
but also as an opportunity to continue contributing                      and opportunities on social and environmental
to a better world.                                                       aspects are carried out by several divisions in
                                                                         different directorates. To ensure the effectiveness
DUTIES AND RESPONSIBILITIES FOR                                          of supervision, Adira Finance applies the “four
SUSTAINABILITY ASPECTS [SEOJK E.1] [GRI 2-13]                            eyes” principle, especially in lending to businesses
The key to the successful implementation of                              that support sustainability. This principle aims to
Adira Finance’s sustainability commitment is the                         ensure that every strategic decision supports the
assignment of clear tasks and responsibilities to                        company’s sustainability vision and has a positive
related divisions within the company. Marketing                          impact on stakeholders and the wider community.
Director, HCGA, CREM & Corpu, Portfolio Director,
and Deputy Director - Head of Credit, Collection &                       The following are the Units Responsible and
Legal, along with the team below, are tasked with                        Persons Handling monitoring and evaluation of the
                                                                         Sustainable Finance Action Plan: [GRI 2-12]


                     Activity                                        Unit in Charge                                           PIC

Monitoring the Realization of the Establishment       Corporate Secretary                            Head of Corporate Secretary
of a Special Unit for Sustainable Financial
Management

Monitoring the Realization of Sustainable             Corporate Secretary                            Head of Corporate Secretary
Financial Policy Formulation

Monitoring the Implementation of Internal             Corporate Secretary                            Head of Corporate Secretary
Education

Monitoring the Realization of Corporate Social        Brand & Communication,                         • Head of Brand & Communication;
Responsibility                                        Human Capital & General                        • Head of Human Capital &
                                                      Affair, Corporate University                   General Affair;
                                                                                                     • Head of Corporate University

Monitoring the Realization of Workplace               Human Capital & General                        Head of Human Capital &
Management                                            Affair                                         General Affair


Monitoring Credit Distribution to Sustainable         Credit                                         Head of Credit
Category Business Activities

Monitoring Profil Risiko Kredit                       Risk Management                                Head of Risk Management
Monitoring Credit Risk Profile

Compliance Test Sampling for Credit Distribution      Compliance & AML Unit                          Head of Compliance & AML Unit
to Sustainable Category Business Activities

Evaluation of the Sustainable Finance Action          Sustainability Work Team                       Sustainability Work Team
Program


Adira Finance is committed to conducting regular evaluations of the implementation of sustainability
performance every three months. We compare the results achieved with the established program plans
to ensure that we remain on the right track. If there is a Sustainable Finance Action Plan that cannot be
implemented according to plan and schedule, we will immediately take the following steps:
a. Review the performance indicators we use for the coming years, considering the results of the Sustainable
   Finance program we have implemented;




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         b. Revise the Sustainable Finance Action Plan so           We realize that to achieve this goal, developing
            that it is more in line with existing needs and         sustainable    financial  competencies    among
            realities.                                              decision-makers in companies is crucial. The
                                                                    Board of Commissioners and the Board of
         SUSTAINABLE FINANCIAL COMPETENCE                           Directors need to have a deep understanding of
         DEVELOPMENT [SEOJK E.1] [GRI 2-17]                         sustainabilitychallenges and opportunities, as
         Sustainability is now an important part of Adira           well as strategic ways to integrate them into the
         Finance’s identity. We understand that as one of           business. Access to the latest information is also
         the leading companies in Indonesia, our role in            vital so that we can adapt quickly and fulfill our
         driving sustainable development is very significant.       commitment to sustainable development. With this
         Therefore, we are committed to not only paying             approach, we hope to contribute significantly to
         attention to these issues but also integrating them        achieving broader development goals.
         into every aspect of our operations. We are also
         in line with the commitment of the Indonesian
         Government, which has declared SDGs and Net-
         Zero Emission targets.



         The process of developing employee competency in managing social and environmental risks includes
         [GRI FS4]

                     Activity               Date                            Place                         Participant

          Training Scope 3         October 22, 2024       Millenium Centennial Tower, 59th Floor   9 people (EHS x GA)

                                   November 19, 2024      Millenium Centennial Tower, 60th Floor   19 People (ADMF x BDI)


         ADIRA FINANCE SUSTAINABILITY STRATEGY [SEOJK A.1][GRI 2-22][GRI 2-23][GRI 2-24]
         In facing rapid changes in the business world, Adira Finance realizes that the ability to adapt and innovate
         is the key to maintaining effective operational continuity. We are committed to creating relevant solutions
         in the context of globalization and increasing demands for sustainability. By focusing on sustainable values,
         we aim to provide meaningful positive impacts for all stakeholders, including employees, consumers, and
         business partners.

         In 2024, Adira Finance places customer-centric principles at the heart of every one of our initiatives. We
         understand that customer expectations continue to evolve, and to that end, we strive to improve our services
         by optimizing technology and innovation. Digital transformation is our strategic step to increase operational
         efficiency while facing challenges from increasingly fierce competition from fintech and traditional
         companies.

         The security and privacy of customer data is also our top priority. In an effort to face digital challenges, we
         are committed to integrating systems effectively, ensuring that customer data is well managed and secure.
         We believe that maintaining customer trust is an important step in creating long-term, mutually beneficial
         relationships.

         Adira Finance has established five pillars in its Sustainable Finance Action Plan, which guide our sustainability
         practices until 2024. These pillars are designed to ensure that every step we take is not only focused on
         financial gain but also has a positive impact on the environment and society. We believe that sustainability is
         a long-term investment that will benefit all stakeholders.

         Since 2021, we have also implemented a sustainability performance matrix based on the Sustainability
         Accounting Standards Board (SASB) standards for the Consumer Finance sector. This step aims to provide
         more specific information to investors regarding sustainability issues that most influence the company’s
         financial performance, including customer privacy, data security, and sales practices. With this approach, we
         hope to continue to encourage sustainable growth and bring positive impacts to all parties involved.




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                                                                                               and Analysis                Responsibility




How We Do It [SEOJK F.1]
    Focus Area &        Success Indicators
                                                           Target 2024                               2024 Achievements
    Commitment             2020-2024

Governance and          • Availability of a      Availability of Sustainability    · The Company has published the 2023 Fiscal Year
Process                   Sustainability         Report for Fiscal Year 2023.        Sustainability Report integrated with the 2023
                          Policy, which is                                           Fiscal Year Annual Report in March 2024.
Building governance       a reference for
and processes             all Company
to establish a            work units in
Sustainable Finance       implementing
function at Adira         RAKB;
Finance                 • Publish an annual
                          Sustainability
                          Report.




Internal Capacity       Building employee        · Organizing training/            · Throughout 2024, training/seminars on the
Development             awareness of               seminars on the topics of         topic of Sustainable Development Goals and
                        Adira Finance's            Sustainable Development           Sustainable Finance for new Managers entering
Develop internal        commitment to              Goals and Sustainable             in 2024 were held on November 18-19, 2023, with
capacity                implementing               Finance for new                   a total of 92 participants;
                        Sustainable Finance        managers entering in            · Throughout 2024, e-learning modules on
                        and providing              2024;                             the topic Sustainable Development Goals &
                        training in stages       · Implementation of                 Sustainable Finance for staff level up to assistant
                        throughout                 e-learning on the topic of        manager have been accessed and studied by
                        2021-2024 on               Sustainable Development           3,880 employees;
                        sustainability topics,     Goals & Sustainable             · Throughout 2024, training/seminars on the
                        Sustainable Finance        Finance for staff level           topic Training to Increase Awareness of Scope
                        knowledge, and             up to assistant manager           3 in 2024 were held on October 22, 2024,
                        industry learning.         with a target of 4,000            and November 19, 2024, with a total of 28
                                                   participants;                     participants;
                                                 · Organizing a carbon             · Throughout 2024, implementing the Literacy
                                                   offset campaign for               Corner program to increase awareness in several
                                                   employees;                        regions, both internally and externally, with a
                                                 · Implementation of                 total number of participants of 1,648 people;
                                                   a financial literacy            · An internally developed financial literacy
                                                   campaign for employees;           module has been launched
                                                 · Developing a Financial
                                                   literacy module for
                                                   employees.

Sustainable             • Review financing       • Have a used electric            · Throughout 2024, Adira Finance did not issue
Financing                 policies and             vehicle financing policy.         new policies related to environmentally friendly
                          develop financing      • Have a program/initiative         financing and focused on environmentally
Designing                 guidelines               in carbon offset.                 friendly policies that have been in place since
sustainable financing     that integrate         • Collaborating with 8              2022;
programs and              social and               electric car brands and         · The total financing value based on the 17
implementing              environmental            4 electric motorcycle             Sustainable Development Goals until December
national sustainable      aspects as well          brands.                           31, 2024, is IDR13,918 billion;
finance principles,       as the industrial                                        · Until December 31, 2024, it has collaborated with
the Company               sector. These                                              8 electric car brands and 29 electric motorcycle
designs sustainable       guidelines will                                            brands;
financing programs        be implemented                                           · Organized a program to exchange 2,300 points
                          starting in 2023.                                          in the Adiraku application into 1 tree and convert
                        • Starting in                                                5 million steps in the LiveWell application with 1
                          2023, provide                                              tree.
                          financing support
                          for consumers
                          whose activities
                          are related to
                          sustainability
                          businesses.
                        • Financial Literacy
                          and Financial
                          Inclusion Program
                          in accordance
                          with OJK
                          regulations.




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              Focus Area &           Success Indicators
                                                                       Target 2024                              2024 Achievements
              Commitment                2020-2024

          Responsible                • Implement              • Reduce the use of plastic    • The company has implemented a policy of
          Workplace                    energy-saving            and styrofoam;                 bringing your own cutlery. Using personal
          Management                   programs such          • Electricity savings of         drinking bottles, as well as reusing newly used
                                       as changing the          2%, changing lamps             paper on one side throughout the Company's
          Upholding high               operating hours          to LED lamps, saving           work areas;
          environmental                for lighting and         tap water usage, and         • The company is trying to reduce electricity
          standards in the             air conditioning.        holding electricity-           consumption by installing solar panels with a
          utilization or use of                                 saving competitions in         total of 6 solar panels installed throughout 2024
          natural resources                                     the Company's office           and 1 VRF (Variable Refrigerant Flow) in Sidoarjo.
          by designing                                          network;                     • The company has carried out emissions tests at
          a responsible                                       • Have waste segregation         14 locations with a total of 1,552 motorcycles and
          workplace                                             standards (for example,        530 cars at a total cost of IDR104,480,000;
          management                                            paper waste);                • The company has implemented Safety Riding
          program.                                            • Reduce paper usage;            Training for 250 employees throughout 2024 in
                                                              • Conduct emission               Rangkasbitung, Solo, Kediri, Bandung, and Jogja
                                                                tests and driving safety       with a total cost of IDR2.5 million.
                                                                training.




          Implementation of          · Participate            • Providing scholarships for   • Providing scholarships for 141 students worth a
          Corporate Social             and provide              students in Indonesia;         total of IDR846 million;
          Responsibility               support to the         • Holding various activities   • Holding 4 financial literacy activities for
                                       Corporate Social         to increase public             students, MSMEs, the general public, and
          Contribute to                Responsibility           financial literacy;            women's groups with a total cost of IDR60
          improving the                program, which         • Carrying out                   million;
          welfare of the               includes, among          environmental                • Distributing financial literacy series books to 3T
          surrounding                  other things:            conservation activities;       areas in Sumatra and Kalimantan with a total
          community by                 a. Community           • Providing assistance to        value of IDR60 million;
          designing Corporate             activities            disaster victims;            • Planting mangroves and trees in several areas
          Social Responsibility           and cultural        • Providing health               such as Cilacap, Angke, Semarang, and several
          programs                        activities such       assistance;                    other areas with a total cost of IDR424 million;
                                          as holding the      • Hold a People's Market       • Aiding employees affected by the disaster with
                                          Local Creative        Festival                       an aid value of IDR96 million;
                                          Festival;                                          • Donate to Increso amounting to IDR360 million;
                                       b. Environmental                                      • Holding a People's Market Festival (FPR) in
                                          maintenance                                          5 markets, namely Rangkasbitung Market
                                          activities in                                        (Lebak, Banten), Pahing Market (Kediri), Legi
                                          the Company's                                        Market (Solo), Kosambi Market (Bandung), and
                                          operational                                          Ngasem Market (Yogyakarta). FPR consists
                                          areas;                                               of various activities such as financial literacy
                                       c. Quick response                                       education, a sharia financial inclusion exhibition,
                                          to disasters and                                     halal certification for market traders, market
                                          assistance to                                        revitalization, and other activities with a total
                                          disaster victims;                                    cost of IDR 2,615,718,725.
                                       d. Education and
                                          Health.



         Adira Finance Sustainable Finance Committee Organizational Structure [GRI 2-14]



                                                                  Sustainability Head
                                                                    Swandajani Gunadi
                                                                       Harry Latif
                                                                     Denny Riza Farib




                                                                                                                          Sustainability
                                                    Sustainability                      SF Product
                     CSR                                                                                                  Governance &
                                                     Operation                           Specialist
                                                                                                                           Reporting


            (Brand & Communication            (Sustainability Working Team)     (Risk Management, Marketing &        (Finance, Corporate Planning
                    Division)                                                          Portofolio Division)          Strategy, Corporate Secretary
                                                                                                                     & Investor Relations, and Unit
                                                                                                                      Compliance & AML Division)




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Stakeholder Involvement
Stakeholder involvement is the main foundation in preparing the Adira Finance Sustainability Report. We
believe that achieving sustainability is only possible through transparent collaboration with all parties
involved in the company's operational activities. With this approach, Adira Finance aims to gain a deeper
understanding of existing challenges and opportunities, as well as how we can have a positive impact on all
stakeholders. The next step is to design a sustainability strategy that is more appropriate and in line with the
identified needs.

To achieve this goal, Adira Finance applies the following principles: [GRI 3-1]

                 Inclusivity                                  Materiality                                         Responsive

We involve stakeholders who have a           This stakeholder engagement process                We actively monitor changes in the
direct interest in the business, as well     helps Adira Finance identify and manage            operational environment to ensure that
as those who are impacted by the             issues that arise from interactions with           stakeholder concerns and interests are
company's operational activities.            various related parties                            managed in an ongoing manner.


In the process of preparing the Sustainability Report, Adira Finance actively communicates with various
stakeholders, including consumers, employees, shareholders, non-governmental organizations and the
government. We use various communication methods, such as Investor Newsletters, analyst meetings,
conference calls, etc., to ensure relevant information and views are received. Through this approach, Adira
Finance can understand issues of concern and concern to stakeholders, which then contributes as valuable
input in strategy development and company decision-making.

Identification of Stakeholders [SEOJK E.4][GRI 2-29]

                                 Key Topics and                                             Approach
     Stakeholders
                               Stakeholder Needs      Engagement Methods                  Objective                          Frequency

Shareholders &             Economic                   • Public Exposure           Conveying the                  • Minimum once year
Investors                  Performance                • GMS                       Company's                        for Public Expose,
                                                      • Annual and                performance                      GMS and Annual and
                                                        Sustainability                                             Sustainability Reports
                                                        Reports                                                  • Investor meetings
                                                      • Investor                                                   are held at least once
                                                      Meeting                                                      every month. In 2024
                                                                                                                   there were 13 investor
                                                                                                                   meetings.


Business Partner                                      Periodic meeting            • Maintain good                At least once every quarter
                                                                                    relationships
                                                                                  • Joint Marketing
                                                                                    Activities

Government and             Regulation &               • Reports                   Maintain good                  Planned regularly
Regulators                 Compliance                 • Licensing/Permit          relationships
                                                      • Consultation

Employee                   • Engagement,              • Meetings, Training        • Increase employee            • Planned regularly
                             increasing                 and Education               competency and               • Once a year
                             competence               • Employee                    knowledge
                           • Level of Employee          Satisfaction Survey       • As a forum for
                             Engagement and                                         employees to
                             Satisfaction with the                                  provide input for the
                             Company                                                Company




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                                    Key Topics and                                      Approach
              Stakeholders
                                  Stakeholder Needs   Engagement Methods              Objective                   Frequency

          Consumer                                    • Providing customer      • Serve requests for      • Branch office services
                                                        service through           information, provide      on working days &
                                                        branch offices, call      required services, or     hours.
                                                        centers, WhatsApp         receive complaints      • Services via call center,
                                                        chat, e-mail and        • Financial literacy        e-mail, Whatsapp chat,
                                                        social media              education, products       and social media are
                                                      • Customer Gathering        & services                available 24/7.
                                                      • Adira Finance's         • Provide information     • As needed, carried out
                                                        official social media     and education about       at branch office level
                                                      • Customer                  finance, products,      • Information and
                                                        Satisfaction Survey       and services              educational materials
                                                                                • Receive questions         are posted no later than
                                                                                  or complaints from        once every 3 days
                                                                                  consumers or the        • Questions and
                                                                                  public                    complaints are
                                                                                • Surveys are               responded to within a
                                                                                  conducted to              maximum of 24 hours
                                                                                  monitor customer        • Customer satisfaction
                                                                                  satisfaction              surveys are conducted
                                                                                                            once a year


          Organizations (NGOs)                        CSR Program               Maintain good             According to the needs
                                                                                relationships


          Local Community                             • Adira Finance           Provide support to the    Planned regularly every
                                                        CSR Program for         Company's ecosystem,      year at least once per year
                                                        Indonesia               communities,              for each activity.
                                                      • Community               and surrounding
                                                        meetings                communities in
                                                      • Community Visits        developing and
                                                      • Face-to-face            improving their
                                                        interactions            standard of living.


          Media                                       •   Media Updates         Provides the latest       • Planned regularly
                                                      •   Partnership           information regarding       quarterly and annually.
                                                      •   Press Release         programs and                (Media Update, Media
                                                      •   Media Visit           activities, as well         Visit)
                                                      •   Press Conference      as the Company's          • Planned based on the
                                                                                performance                 Company program
                                                                                                            being implemented
                                                                                                            (Partnerships, Press
                                                                                                            Releases, Press
                                                                                                            Conferences)

          Industry Association   • Industry           • Meetings                • Get the latest          Planned regularly
                                   Performance        • Gathering                 information
                                 • Industry-related                               regarding industry
                                   regulations                                    conditions
                                                                                • Become a forum
                                                                                  for conveying
                                                                                  aspirations to
                                                                                  Regulators




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                                                                       and Analysis                Responsibility




ABOUT THIS REPORT


                                               As part of its ongoing commitment to running a
                                               business based on sustainable principles, Adira
This Sustainability Report                     Finance has again prepared a Sustainability
reflects our journey at                        Report for the 2024 reporting year. In this report,
Adira Finance, covering                        we present our sustainability performance, which
                                               covers various aspects, including the strategies and
the achievements and
                                               policies that underlie our sustainable operations.
challenges we face                             This Sustainability Report is also a form of our
in implementing our                            compliance with government regulations, especially
sustainability commitments.                    regarding the implementation of sustainable
                                               finance,   especially    POJK    No.51/POJK.03/2017
We strive to integrate ESG
                                               concerning the Implementation of Sustainable
principles in every step                       Finance for Financial Services Institutions, Issuers,
because we believe that                        and Public Companies.
social responsibility is part
                                               We are committed to publishing this report every
of the core of our business.
                                               year as a manifestation of our efforts to achieve
With a spirit of collaboration                 the Sustainable Development Goals (SDGs). The
and innovation, we are                         contents of this report cover our overall sustainability
determined to have a                           performance, social activities, and operations for
                                               the period January 1 to December 31, 2024. In this
real positive impact on
                                               report, there are no significant changes regarding
the community and                              the principles, structure, or scope of reporting,
environment around us.                         and there is no restatement of data or information
                                               reported in previous reports. [GRI 2-4]




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Page 392
         Reporting Technical Standards                                     financial statements, where the statement can be
         This Sustainability Report presents relevant and                  seen on page 450. [SEOJK G.1] [GRI 2-5]
         detailed information for the period January 1
         to December 31, 2024, in line with applicable                     Determining Materiality: Most Important
         regulations regarding the implementation of                       Topics to Our Stakeholders [GRI 3-1]
         sustainable finance for financial service institutions,           In preparing the 2024 Sustainability Report, Adira
         issuers, and public companies. In compiling and                   Finance is increasingly aware of the importance of
         determining material topics, the Company uses the                 presenting data and information that is relevant,
         Sustainability Accounting Standards Board (SASB)                  complete, and detailed. With this approach, it is
         criteria specifically for the Consumer Finance                    hoped that this report can support the company›s
         industry sector. To make it easier for readers to                 development and optimally meet the information
         understand the contents of the report, we provide                 needs of stakeholders.
         a cross-reference index of the contents of the report
         with the POJK and GRI Standards criteria, which can               To achieve this goal, Adira Finance has carried out
         be found on page 597. [GRI 2-3] [GRI 2-4]                         a series of processes to identify aspects of material
                                                                           topics. We integrate criteria from the Sustainability
         Ensure Report Credibility                                         Accounting Standards Board (SASB) for the
         In 2024, Adira Finance has not carried out a                      Consumer Finance industry sector, referring to the
         verification process by an independent party for                  SASB Sustainable Industry Classification System.
         the published Sustainability Report. However, we                  This standard includes criteria that consider the
         ensure that all data and information presented                    principles of:
         have high accuracy and credibility because they                   - Global Applicability
         have gone through a thorough review by our                        - Financial Materiality
         Sustainability Report team. We use data that has                  - Industry-specific Standard Settings
         been audited separately by an independent external
         auditor, especially for financial information, which is           By reviewing material topics that are in line with
         also included in the Adira Finance Annual Report.                 the SASB Standard criteria for Consumer Finance
         Even though this report has not undergone an                      (SASB Sustainability Industry Classification System),
         assurance process from an independent party, we                   Adira Finance strives to present a broader and
         are still carrying out an internal assurance process.             more comprehensive Sustainability Report. This
         However, an assurance process has been carried                    report covers main issues that are closely related to
         out by Imelda & Partners (a member firm of Deloitte               company activities in the multi-finance sector and
         Asia Pacific and the Deloitte Global network) on the              are relevant to stakeholder priorities.




            Important for Adira Finance
                                                                                       List of Material Topics of Adira Finance in 2023:
                                                                                       1. Financial Performance;
                                                                                       2. Financing portfolio and contribution to the
                                                                                 1        National Economic Recovery;
                                                                                       3. Labour, competence and employee welfare;
             High




                                                                       6               4. Responsible Lending, Financial Literacy and
                                                              2                           Education, and Consumer and Community
                                                                             7            Protection;
                                                                                       5. Consumer and Community Protection;
                                                                   3                   6. Selling Practice and Product Information
             Moderate




                                                                                          Clarity;
                                                        4                              7. Customer Privacy;
                                                                                       8. Data Security;
                                                                                       9. Community Development Programme (social
                                                                                          contribution).
                                                  5
             Low




                                 8


                         Low                Moderate               High




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                                             Performance    Opening   Management    Corporate   Management      Corporate   Environmental    Supporting
                                              Highlights                Report       Profile     Discussion    Governance     and Social        Data
                                                                                                and Analysis                Responsibility




List of Adira Finance Material Topics for 2024:
1. Financial Performance
2. Financing portfolio and contribution to National Economic Recovery
3. Employment, competence, and employee welfare
4. Responsible Lending, Financial Literacy and Education, and Customer Protection
5. Selling Practice and Clarity of Product Information
6. Customer Privacy
7. Data Security
8. Community Development Program (social contribution)

In this case, there are several aspects that are of primary concern (material in nature), both for stakeholders
and Adira Finance, namely: [GRI 3-2][GRI 3-3]
                                                                                   Boundaries & Relevance
 No.                   Material Topic
                                                           Adira Finance              Business Partner                      Community

  1.   Financial Performance                                      √                             √

  2.   Financing portfolio and contribution to                    √                             √                                  √
       National Economic Recovery

  3.   Employment, competency and employee                        √
       welfare

  4.   Responsible Lending, Financial Literacy                    √                             √                                  √
       and Education, and Customer Protection

  5.   Selling Practice and Clarity of Product                    √                                                                √
       Information

  6.   Customer Privacy                                           √                             √                                  √

  7.   Data Security                                              √                             √                                  √

  8.   Community Development Program                              √                                                                √
       (social contribution)


Scope, Boundaries of Reporting, and Data                               Regulation No. 51/POJK.03/2017 concerning the
Reporting                                                              Implementation of Sustainable Finance. Apart from
In our efforts to present the 2024 Sustainability                      that, Adira Finance also implements ISO 26000 as a
Report, Adira Finance has collected comprehensive                      guideline for carrying out Community Development
data      regarding      sustainability     performance                activities.
throughout 2023. We are committed to providing
useful information, both in the form of numbers and                    Further Information and Feedback [SEOJK C.2]
narratives, by involving various sources from inside                   [GRI 2-3]
and outside the organization. This reporting covers                    Adira Finance understands that there are still several
all activities at the head office as well as our business              obstacles in preparing this Sustainability Report. For
network spread throughout Indonesia. [GRI 2-2]                         this reason, we are open to all input, suggestions,
                                                                       and feedback from readers, which can be submitted
To ensure the quality and relevance of the                             via:
information presented, Adira Finance has adapted
data collection and reporting standards to the                         PT Adira Dinamika Multi Finance Tbk
general guidelines for each sustainability topic.                      Corporate Secretary
With this approach, our Sustainability Report can be                   Millennium Centennial Center, 59th Floor, Jl. Jend.
considered relevant and broad in scope. The financial                  Sudirman No. Kav. 25, RT.10/RW.1, Kuningan, Karet,
data presented in this report is prepared based on                     Setia Budi, South Jakarta, Jakarta 12920, Indonesia
the Statement of Financial Accounting Standards                        Tel.: (62-21) 39733232
(PSAK) applicable in Indonesia. On the other hand,                     Fax.: (62-21) 5296-4158
for sustainability data reporting, we refer to the                     Email: af.corsec@adira.co.id
relevant regulations in Financial Services Authority                   Website: www.adira.co.id




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             SOCIAL RESPONSIBILITY IN THE FIELD
             OF COMMUNITY DEVELOPMENT
             [SEOJK F.23] [SEOJK F.25]




                                                             Social and Community Issues related to
                                                             the Impact of Company Activities Relevant
             Adira Finance is always                         to the Company’s Business as well as
             committed to fostering                          Social and Economic Risks related to the
             constructive and                                Company’s Business Activities
                                                             The growth and development of the Company
             harmonious relationships
                                                             as it is today cannot be separated from the great
             with the community,                             support provided by all stakeholders, especially
             customers, and business                         the community. The Company always maintains
             partners through                                good and harmonious relations with society and
                                                             local communities with the aim of not only being a
             ecosystem-based TJSL
                                                             sustainable company but also making society grow
             activity programs in                            sustainably.
             accordance with the
             Company’s brand promise                         Adira Finance is committed to continuously
                                                             improving the social quality of society by carrying
             “Sahabat Setia Selamanya.”
                                                             out Social and Environmental Responsibility (TJSL)
             In its implementation, the                      activities. In its implementation, Adira Finance
             Company collaborates with                       always collaborates with various stakeholders so
             various stakeholders so                         that the programs implemented are appropriate
                                                             and measurable according to community needs in
             that the TJSL program can
                                                             the environmental, social, and economic fields.
             contribute optimally, be
             right on target, and meet
             community needs.



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Through the TJSL program, Adira Finance is                     Stakeholders who are affected or influential are
also developing various programs in the form of                also stakeholders who are relevant to social issues
business partnerships as an effort to improve the              in the Company, namely customers, shareholders/
community’s economy. This program is in line with              investors, regulators, suppliers, employees, and local
the Company’s strategy because it can produce                  communities. Adira Finance involves the community
efficiency and synergy of resources owned by the               and other stakeholders regarding the Company’s
business partner parties. The Company believes                 social issues in implementing TJSL. The Company
that the business partnership program has great                has 7 important social issues, including Economic
benefits for small businesses because it can increase          Performance, Product Portfolio and Credit Quality,
business sustainability and capacity, including                Customer      Information     Protection,   Company
markets, capital, technology, management, and                  Reputation, Education and Training, Diversity and
entrepreneurship. The Company also continuously                Job Opportunities, and Local Community.
helps develop the small business sector because
MSMEs are the driving force and driver of national             Benefits of the TJSL Initiative in the Field
economic growth in the future.                                 of Social and Community Development for
                                                               Companies and Stakeholders
Formulation of Methods and Scope of Due                        Adira Finance is committed to continuously
Diligence                                                      implementing various policies and programs that
Adira Finance realizes that stakeholders play an               not only provide benefits for companies and investors
important role in the progress and sustainability of           but also for all stakeholders. Adira Finance hopes
the Company’s business. The Company is committed               that the various policy and program efforts that have
to always approaching and collaborating with                   been implemented can provide benefits to society
stakeholders in formulating TJSL programs aimed                and can build harmonious relationships through
at providing maximum benefits and being widely                 good and intensive interaction with all stakeholders.
felt in accordance with community needs.                       In the end, there will be mutual understanding and
                                                               understanding of various problems that arise related
In its implementation, the Company’s TJSL activities           to the Company’s activities, both in the economic,
have gone through discussions of due diligence                 social, and environmental fields. In this way, Adira
results and reviews of regulations regarding social            Finance’s business sustainability will be maintained
and community development, together with                       and will continue to develop in the future.
related work units. Adira Finance always ensures
compliance with various related regulations so that            The Company’s active contribution in the field of
the Company receives no complaints or violations.              sustainable social and community development
                                                               is implemented through the implementation
Stakeholder Involvement in the                                 of the TJSL program in the social, economic,
Implementation of Social and Community                         and environmental fields. The Company makes
Responsibility Programs, Relevant Social                       every effort to implement TJSL to make a positive
Issues and Stakeholders, Stakeholder                           contribution to increasing the welfare and improving
Engagement Mechanisms, Community                               the economy of its stakeholders, especially the
Involvement, and Complaints Reporting.                         communities around the operational areas.
[SEOJK F.24]
As a manifestation of the Company’s responsibility             Adira Finance has carried out various social
in implementing TJSL, we always map the                        investments through TJSL activities that aim to help
stakeholders who are directly involved and affected            improve social and economic levels, both conditional,
by the Company’s business activities. Mapping is               such as natural disaster relief, and long-term
carried out based on the involvement of stakeholders           investments, such as support for the development
identified through a proximity approach and the                of Micro, Small, and Medium Enterprises (MSMEs).
amount of interest (power) that can mutually
influence and be influenced by the Company.




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         Targets and Plans for the TJSL Social and                 Adira Finance carries out various innovations
         Community Development Program                             and various empowerment program approaches
         Adira    Finance   always    ensures    that   the        aimed at ensuring that Adira Finance can provide
         implementation of TJSL for social and community           broad and maximum benefits in accordance with
         development      can   run    appropriately    and        community needs. For this reason, the Company
         measurably. In 2024, the Company has set a                carries out various implementations of Sahabat
         target for implementing TJSL in the field of social       Lokal activities that cover a number of areas, namely
         development in accordance with the policies set           empowerment of the tourism sector, culture, local
         by management. With the TJSL implementation               wisdom, MSMEs, and financial literacy.
         target, the Company strives to ensure that social
         and community development can run appropriately           Programs that are routinely implemented by Adira
         and measurably. The various TJSL programs include         Finance every year and are featured in the Sahabat
         running the Adira Peduli program, a collaboration         Lokal pillar include empowerment activities around
         program with Increso, Blood Donation, Adira               tourism, culture, local wisdom, and MSMEs (Micro,
         Finance Scholarship Program, the Festival Pasar           Small, and Medium Enterprises). Activities carried
         Rakyat Program, and the Creating Shared Value             out include:
         (CSV) program.
                                                                   Festival Pasar Rakyat
         Adira Finance also carries out other TJSL activities,     The 2024 Festival Pasar Rakyat (FPR) is a Corporate
         which include educational activities in order to          Social Responsibility (CSR) initiative from Adira
         increase the financial literacy of community groups       Finance together with PT Bank Danamon Indonesia
         as well as social activities that directly touch the      Tbk (Danamon) through the Sharia Business Unit
         community.                                                and PT Zurich General Takaful Indonesia (Zurich
                                                                   Syariah). This activity took place from September to
         Activities and Achievements of Social and                 December 2024, held in five traditional markets in
         Community Responsibility Management                       Indonesia, namely Rangkasbitung Market (Lebak,
         Activities 2024 [GRI 203-2] [GRI 413-1]                   Banten), Pahing Market (Kediri), Legi Market (Solo),
         In carrying out the TJSL program in the field of social   Kosambi Market (Bandung), and Ngasem Market
         community development, Adira Finance always               (Yogyakarta).
         involves customers, partners, and employees, which
         refers to 3 main pillars, namely Sahabat Lokal, Adira     FPR aims to empower people’s markets through
         Peduli, and Adira Finance Mitra CSR.                      education, health, arts, and culture programs to
                                                                   create markets that are halal and SEJAHTERA
         Sahabat Lokal                                             (Healthy, Green, Clean, Well Maintained) through
         Sahabat Lokal is a form of Adira Finance’s                the #SahabatPasarRakyat movement. In organizing
         contribution through TJSL activities in improving         all these activities including financial literacy
         and empowering the economy while improving                education, financial inclusion, acquirement of halal
         the quality of life of the community. This is a form      certification, and the revitalization of the market,
         of Adira Finance’s commitment that the success of         the costs incurred reached IDR2.6 billion.
         achieving the Company’s sustainability must also be
         felt by increasing community welfare.




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                                                                                       and Analysis                Responsibility




   2024 Gelar Festival Pasar Rakyat, the Company’s Real Steps to Support the
   Sustainability of Pahing Market, Kediri City.
   After being successful at Rangkasbitung Market, the 2024 Festival Pasar Rakyat (FPR) is now present at
   the second market, namely Pahing Market, Kediri City, on October 5-6, 2024. Pahing Market was chosen
   as the FPR location because it is the oldest legendary market in Kediri City and for the people of Kediri,
   this market is the lifeblood of the economy and an important part of everyday life. Currently, more than
   1,300 Pahing Market traders offer a variety of products ranging from basic necessities, seafood, textiles,
   to household equipment. More than just a place for economic transactions, Pahing Market has been
   transformed into a gathering space for local culture and culinary specialties that are rich in history.

   Even though it has experienced significant development, Pahing Market, like many other traditional
   markets, is still facing the challenge of decreasing the number of visitors due to changes in people’s
   shopping behavior who prefer modern shopping centers and e-commerce platforms. Other challenges
   faced by Pahing Market are cleanliness, waste management, infrastructure maintenance, and food
   safety.

   For this reason, Adira Finance is holding the 2024 Festival Pasar Rakyat (FPR), which is a series of
   empowerment, education, health, arts, and cultural activities to encourage the market to become a
   creative public space towards a Halal and SEJAHTERA People’s Market (Healthy-Green-Clean-Well-
   Maintained) through the #SahabatPasarRakyat movement, an initiative to invite people to return to
   the people’s market, making it a more competitive center for social and economic activities.

   As a form of sustainability for traders in responding to challenges regarding digitalization, FPR holds
   special training aimed at helping traders transform into the digital realm. In addition, the Company
   also provides a halal certification program for products produced by traders. This aims to ensure that
   products sold at Pahing Market can meet nationally recognized quality and halal standards so as to
   attract wider consumer interest.

   To encourage participation from various levels of society, including visitors, traders, and the Pahing
   Market ecosystem, FPR presents a series of superior activities that function as a platform to connect all
   parties in a lively and interactive atmosphere, including:
   - Sharia Financial Inclusion Exhibition
   - Emission Test and Test Ride
   - Free Health Services
   - Anak Pasar Fashion Show Competition
   - Cooking Competition
   - Zumba and market cleaning
   - Anak Sayang Pasar Generation
   - Education on Safety Riding, Health, and Sayang Bumiku
   - Entertainment Music and Cultural Arts Performances,

   The Company is also trying to increase the active role of the community in supporting the
   #SahabatPasarRakyat movement. Adira Finance is holding a #SahabatPasarRakyat Video Competition,
   which took place from September 31 to December 20, 2024. The competition with a total prize of
   millions of rupiah is open to the public.




Adira Peduli
The Adira Peduli program is one of Adira Finance’s CSR initiatives in order to provide direct assistance to
communities affected by various natural disasters, as well as to improve the quality of life of communities
around operations. This program carries out various forms of activities, including targeting assistance for
employees, environmental conservation activities in the Company’s operations.




                                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 395
Page 398
         Adira Finance is responsive and active in implementing care for victims of natural disasters, environmental
         disasters, and other emergency events that occur in Indonesia. The assistance provided through Adira Finance
         Peduli includes food packages, blankets, funds, and other assistance tailored to the needs of disaster victims
         in each place.

         In 2024, several philanthropic activities carried out by Adira Finance include providing scholarships, assistance
         for educational institutions and orphanages, support for community economic development, health
         assistance, aid for disaster victims, donations for places of worship and foundations, and other donations with
         a total value of IDR16.4 billion.



             Through the ADIRA PEDULI Program, Adira Finance Provides 1000 Educational
             Assistance Packages at the 2024 Jakarta Fair Kemayoran.
             Adira Finance participated in the 2024 Jakarta Fair Kemayoran PEDULI Corporate Social Responsibility
             (CSR) activities, which took place from June 19 to July 5, 2024. In the activity with the theme “Berbagi
             Dari Hati, Bersama Membangun Negeri,” Adira Finance provided assistance in the form of 1,000 bags
             and school equipment for orphans, special needs, and poor people from several orphanage foundations
             in the Jabodetabek area.

             The beneficiaries were also treated to entertainment shows, lunch together, and the opportunity to
             play at the 2024 Jakarta Fair Kemayoran Area. Participation in this activity is a positive step for Adira
             Finance to be a pioneer in reaping benefits through real and sustainable actions, as well as providing
             awareness in the community regarding social inclusion—by providing support to vulnerable groups.

             In addition, Adira Finance also carries out various initiatives not only in the education sector but also in
             the health and social sectors. Throughout the first semester of 2024, Adira Finance, through the Sharia
             Business Unit, has distributed benevolent funds amounting to more than IDR4 billion, which were used
             for the purposes of providing scholarships, facilitating the construction and renovation of mosques,
             orphanages, and foundations, procuring medical equipment, and providing emergency response
             assistance for natural disasters in Indonesia.




         Adira Finance Mitra CSR
         The Company believes that good health quality will have an impact on the superior quality of human resources,
         which will be useful for building the nation in the future. For this reason, it is important for Adira Finance to
         pay attention to and increase public awareness through implementing various TJSL activities in the health
         sector every year under the Mitra CSR pillar.

         This program is also in line with the government’s efforts to achieve Sustainable Development Goals (SDGs).
         This form of activity is implemented routinely by the Company by holding various health programs, both
         preventive and promotive efforts. In its implementation, Adira Finance provides health assistance, especially
         for underprivileged communities. The various assistance provided by Adira Finance includes medical costs
         such as surgery costs, examinations, provision of free medicines, and so on.

         The Mitra CSR Program also collaborates with Increso, which is a social association consisting of all Adira
         Finance employees. Increso is spread across all Adira Finance branch offices as a forum for employees to play
         an active role and make positive contributions outside of the Company’s business activities.

         The funds collected by Increso come from donations from Adira Finance employees, which are then
         distributed directly to the community in the form of various programs, including mass medical treatment,
         social services, financing operations for underprivileged residents, and others. In addition, Adira Finance with
         social partners, also implements educational programs by providing scholarships for employees’ children
         who excel academically in tertiary institutions.

         Throughout 2024, donations from Adira Finance employees to Increso amounted to IDR895,594,440, smaller
         than in 2023 which amounted to IDR1,378,771,440.




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                                                                                            and Analysis                Responsibility




In its implementation, Increso provided medical                      public regarding financial management knowledge.
assistance to 21 patients with a total cost of                       The Company believes that the key to improving
IDR360,253,532, compared to 2023 of IDR250,402,343.                  people’s welfare is growing the level of financial
Increso also provided Scholarship Fund assistance                    literacy. Financial literacy is important because it
for the children of outstanding employees with a                     is the basis for every individual in making financial
total of IDR846,093,174, greater than in 2023 which                  management or planning decisions. A high level of
amounted to IDR585,000,000.                                          financial literacy will be able to shape good financial
                                                                     behavior and management so that people are able
Increso also provided Condolence Fund assistance                     to avoid various financial difficulties.
to the children of employees who have passed
away with a total of IDR220,000,000. In addition,                    In 2024, Adira Finance implemented various
Increso participated in Adira activities such as Sobat               programs related to financial literacy that are more
Expo, People’s Market Festival and Health Webinar                    focused on women, housewives, MSMEs, students,
with a total cost of IDR127,700,000. Increso also                    teachers, and lecturers. The Company hopes that
collaborated with the Lions Indonesia Foundation by                  with this financial literacy program, people can
making a donation for the operation of a children’s                  choose financial products and services wisely and
cancer shelter of IDR180,000,000 per year.                           have good financial knowledge so that in the end it
                                                                     will help people in efforts to improve welfare.
Increso’s Financial Statements are also audited
annually by a Public Accounting Firm registered                      In carrying out the financial literacy program,
with the Financial Services Authority.                               Adira Finance collaborates with partners who have
                                                                     been certified CFP (Certified Financial Planner)
Financial Literacy                                                   so that they have the capacity and capability to
Adira Finance as a company operating in the financing                provide financial management education and good
industry, realizes the importance of educating the                   financial planning strategies:


Realization Of The 2024 Financial Literacy Program
                                                                                                                        Total Realization
        Activities                                       Program detail
                                                                                                                               (Rp)

MSME Financial       Financial literacy particularly for MSMEs aimed at ensuring that MSMEs can manage                            15,000,000
Literacy             its business finances properly.


Financial Literacy   Financial literacy for married or single women for them to be able to manage their                           15,000,000
for Women            finances well and wisely.

Financial Literacy   Financial literacy specifically for public to aware of financial plans and has started to                    15,000,000
for Public           regulate finance as early as possible

Financial Literacy   Student-specific financial literacy so that students can understand that regulating                          15,000,000
for student          money from an early age is very important for the future

Sharia Financial     It is conducted online and offline with the aim of increasing people's understanding                        423,226,773
Literacy             and knowledge of the principles of sharia finance.

Roadshow             Promotion and education activities to increase public awareness and understanding                           482,653,061
Multifinance         of sharia financing products.
Syariah

Total                                                                                                                           965,879,834



TJSL Award for Social and Community Affairs
In 2024, Adira Finance won the Indonesia’s Top Green Leaders Award 2024 from Warta Ekonomi through the
TJSL program that the Company has implemented,

Budget/Costs Incurred [SEOJK F.3]
Throughout 2024, Adira Finance has distributed costs for implementing TJSL activities in the field of social
development amounting to IDR20.3 billion.




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Page 400
             SOCIAL RESPONSIBILITY IN THE
             FIELD OF EMPLOYMENT PRACTICES
             AND OCCUPATIONAL HEALTH AND
             SAFETY              [SEOJK F.21]




                                                             COMMITMENTS AND POLICIES [GRI 403-1]

                                                             Human Resources (HR) and Occupational Health
                                                             and Safety (OHS) are some of the important
             In growing business                             aspects that are pillars of Adira Finance›s business
             activities, a focus on                          sustainability. Adira Finance believes that in this
             employee welfare and                            modern era, effective HR management and the
             operational safety is the                       presence of a safe work environment will be an
                                                             added value that will have a positive impact on the
             key to achieving optimal                        company›s sustainable growth.
             long-term performance.
             Adira Finance is committed                      HR & OHS management is a long-term investment
             to placing HR and OHS as                        for companies, which is the key to creating a strong
                                                             foundation in building a business that runs in line
             strategic pillars in ensuring                   with Sustainable Development Goals (SDGs).
             business sustainability
             and protection for all                          HR with skilled excellence and work integrity will be
             stakeholders.                                   the main spearhead that determines the company›s
                                                             success in the midst of intense business competition.
                                                             Meanwhile, good and effective OHS management
                                                             will ensure that operational and business activities
                                                             run smoothly without disruption caused by work
                                                             accidents or employee health problems.




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Based on these two factors, Adira Finance is                                        evacuation simulations, and regular OHS audits
committed to managing human resources well                                          are part of Adira Finance›s efforts to ensure
and ensuring a safe and healthy work environment.                                   that employees understand the importance of
Adira Finance shows its commitment to human                                         maintaining safety in the workplace. Apart from
resource development by organizing various                                          that, the company also strives to educate all levels of
training and skills improvement programs for all                                    management and employees about the importance
employees, at every level of position. Throughout                                   of complying with OHS procedures in order to
2024, Adira Finance has carried out various training                                reduce potential risks that may occur.
and development activities, including:
• Competency improvement program                                                    Through commitment and comprehensive HR
• Transformation training programs                                                  and OHS policies, Adira Finance hopes to create
• Compliance knowledge management event                                             a conducive and sustainable work environment.
    program                                                                         Focusing on quality HR management and
• External training                                                                 disciplined implementation of OHS will not only
                                                                                    improve company performance, but also have
Meanwhile, in OHS management efforts, Adira                                         a positive impact on employee welfare and the
Finance runs programs that focus on risk prevention                                 sustainability of business operations in the future.
and mitigation. Work safety training, emergency




Adira Finance Employee Profile 2024 [SEOJK C3][GRI 2.7]
                                                         2024                                                                     2023

  Employment Status                          Gender                                                                Gender
                                                                                   Total                                                                   Total
                                    Male               Female                                             Male                   Female

Contract                                   1,738                   391                     2,129                 2,033                     491                  2,524

Permanent                                11,956                  3,013                 14,969                   11,930                   2,789                 14,719

Total                                    13,694                  3,404                 17,098                   13,963                   3,280                 17,243



                                                       2024                                                                       2023

                                          Operational Area                                                       Operational Area
 Employment Status
                              Head           Branch          Non-Branch               Total        Head             Branch             Non-Branch              Total
                              Office         Office            Office                              Office           Office               Office

Contract                            90              1,427                    612        2,129             110                  1,246               1,168        2,524

Permanent                        1,595             5,850                 7,524        14,969           1,475               5,873                  7,371        14,719

Total                            1,685             7,277                 8,136        17,098           1,585                   7,119             8,539         17,243



Non-Employees Worker [GRI 2.8]
                                       Gender                                                                             Outsource*

Male                                                                                                                                                            6,944

Female                                                                                                                                                              873

Total                                                                                                                                                              7,817
*) Note: HR data as of December 31, 2024 is compiled from all operational areas of PT Adira Dinamika Multi Finance Tbk




                                                                                           2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 399
Page 402
         Gender Equality
                                                                Male                                                             Female
                   Position
                                             Number of employees                    Percentage               Number of employees               Percentage

          Entry-level                                              9,432                        55.16%                               2,528           14.79%

          Mid-level                                                4,185                       24.48%                                 865             5.06%

          Senior-Level                                                  64                      0.37%                                     10          0.06%

          Executive -Level                                              13                      0.08%                                      1          0.01%

          Total Employees                                         13,694                       80.09%                               3,404            19.91%



         Employees based on gender and age group
                                                                             Position
                                                                                                                                               Number of
             Age              Entry Level              Mid - Level                       Senior - Level              Executive - Level
                                                                                                                                               Employee
                            Male       Female       Male         Female                 Male            Female       Male        Female

          18-24                163           223           24                26                 -                -           -             -           436

          25-34              4,842          1,455       573              221                    -                -           -             -          7,091

          35-44               3,831          784      2,226              429                   10                4           -             -          7,284

          45-54                596            65      1,353              189                   51                4          12             1          2,271

          >55                      -            1          9                  -                 3                2           1             -                16

          Total              9,432       2,528        4,185              865                   64            10             13             1         17,098
          employee



         EMPLOYMENT ISSUES AND RISKS RELATED TO THE COMPANY›S BUSINESS [SEOJK F.19]
         In running its business, Adira Finance is committed to complying with all applicable labor rules and regulations
         in Indonesia. Compliance with labor laws is the company›s top priority in ensuring that employee rights are
         protected and business operations run according to legal standards.

         Apart from that, Adira Finance also periodically reviews and evaluates employment policies and practices as a
         form of the company›s efforts to adapt to changes in existing regulations. These efforts aim to ensure that all
         business activities remain in line with applicable regulations while reducing potential issues and risks in the
         employment aspect within the Company.

         Some of the issues and risks faced by Adira Finance related to employment include gender equality and
         employment opportunities, work facilities and safety, work accident rates, turnover rates, education and
         training, remuneration, and complaint mechanisms for employment issues.

         In 2024, Adira Finance successfully implemented HR management in accordance with guidelines governing
         employment practices. This is reflected in the absence of industrial conflicts or employee demonstrations
         against management during the reporting period.

         Composition of New Employees [GRI 401-1]
                                                                                  2024                                               2023
                         Description
                                                                Total                               %                    Total                   %

          Gender

          Male                                                               1,292                           79                   1,278                     75

          Female                                                                  351                        21                    420                      25

          Total                                                              1,643                          100                   1,698                 100

          Age

          18-25 years old                                                     476                          29.0                    201                  11.8

          26-35 years old                                                    1,063                         64.7                   1,337                78.7

          36-55 years old                                                      104                          6.3                    158                  9.3

          >55 years old                                                             -                            0                   2                     0.1

          Total                                                              1,643                          100                   1,698                 100



400 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                            Performance      Opening    Management     Corporate      Management       Corporate    Environmental    Supporting
                                             Highlights                   Report        Profile        Discussion     Governance      and Social        Data
                                                                                                      and Analysis                  Responsibility




                                                                 2024                                                        2023
              Description
                                                  Total                          %                           Total                            %

Work Area

Head Office                                                     206                          13                             272                           16

Branch Office                                                 1,043                         63                          1,039                             61

Non-Branch Office                                               394                         24                              387                          23

Total                                                         1,643                       100                          1,698                           100



Demographics of Employees Leaving the Company [GRI 401-1]
                                                                 2024                                                        2023
              Description
                                                  Total                          %                           Total                            %

Gender

Male                                                           1,562                        87                          1,515                            86

Female                                                          226                          13                             241                          24

Total                                                         1,788                       100                           1,756                           100

Age

18-25 years old                                                 168                        9.4                              126                          7.2

26-35 years old                                                1,081                      60.5                          1,145                         66.25

36-55 years old                                                 532                       29.8                              477                        27.2

>55 years old                                                      7                       0.4                               8                          0.5

Total                                                         1,788                       100                           1,756                           100

Work Area

Head Office                                                      118                          7                             134                           8

Branch Office                                                   852                         48                           883                             50

Non-Branch Office                                               818                         46                              739                          42

Total                                                         1,788                       100                           1,756                           100


Employee Turnover Rate
                                                          Number of Employees                                 Percentage of Employees
                  Description
                                                           (in reporting year)                                   (in reporting year)

Number of employees resigning/                                             1,788 Employees                                                           10.46%
work termination

Number of New/replacement Employees                                        1,643 Employees                                                            9.61%



Average Training Hours Per Year Per Participant [SEOJK F.22][GRI 404-1]
                                           2024                                                                      2023

   Description           Number of        Number of                                   Number of
                                                               Average                                        Number of             Average Training
                          Training         Training                                    Training
                                                            Training Hours                                  Training Hours               Hours
                        Participants        Hours                                    Participants

Gender

Male                            85,449        409,147                   4.78                 122,382                  558,579                          4.56

Female                          24,360         95,608                   3.92                  26,309                   167,133                         6.35

Employment Status

Permanent                       98,448        441,828                   4.48                  131,494                 598,926                          4.55

Contract                         11,361         62,926                  5.53                       17,197             126,786                          7.37




                                                                               2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 401
Page 404
         OPTIMIZATION OF THE SCOPE OF COMPANY INFLUENCE IN THE FIELD OF EMPLOYMENT
         Adira Finance is committed to ensuring that every employee›s rights are fulfilled through Human Resources
         management that is fair, transparent, and in accordance with applicable regulations. Based on Law No. 13
         of 2003 concerning Employment, which has been updated into Law No. 11 of 2020 concerning Job Creation,
         Adira Finance provides equal treatment to all employees, regardless of their background, and guarantees
         fair opportunities for career development. Apart from that, Adira Finance also applies various employment
         principles, such as gender equality and non-discrimination, which are values ​​   that the Company always
         upholds.

         Adira Finance realizes the importance of creating a safe, healthy and inclusive work environment for all
         employees. By referring to applicable labor law principles, the company ensures that the welfare and mental
         health of employees is always maintained, thus supporting the creation of a workplace that is conducive to
         productivity.




             Indonesia Human Capital Award 2024.
             Adira Finance successfully won the Indonesia Human Capital Award 2024 as “The Best Human Capital
             for Adopting Human Capital Management Framework in Aligning with Customer-Centric Culture,”
             Multifinance category. This award is recognition of Adira Finance’s efforts in building a positive and
             sustainable work culture by focusing on customer service.

             This award also demonstrates Adira Finance’s success in creating a work environment that promotes
             employee growth and development through strategic implementation and initiatives in human
             resource management, information system strengthening, and performance management, as well as
             the development of employee careers and competencies through continuous training programs.

             By focusing on competency development, improving welfare, and empowering employees, Adira
             Finance is able to build a solid and committed team to achieve the company’s vision and mission. The
             company’s mission is to provide a variety of financial solutions according to customer needs through
             synergy with the business ecosystem.




         MECHANISMS AND PROCEDURES FOR                            Further information regarding mechanisms and
         HANDLING EMERGENCIES RELATED TO                          procedures in the violation reporting system can be
         JOB SAFETY AND LABOR CONFLICTS                           found in a separate discussion in the Governance
         Adira Finance realizes the importance of maintaining     chapter in this report.
         a safe and conducive work environment for all
         employees as part of the company›s efforts to create     In terms of handling employment conflicts, Adira
         a sustainable business. Therefore, Adira Finance has     Finance has formulated procedures that are
         developed various comprehensive mechanisms and           fair, transparent, and prioritize the principles of
         procedures to handle all forms of emergencies, both      mediation and open dialogue. The company ensures
         related to work safety and employment conflicts,         that every employee involved in a conflict has access
         namely by optimizing the whistleblowing system.          to an objective and impartial resolution path.

         The whistleblowing system is a Company system            The procedures implemented include mechanisms
         managed by an independent party, which can               for conveying complaints, dissatisfaction, or
         be used by all stakeholders to report various            objections that are felt to interfere with the
         violations from external and internal parties of the     implementation      of  duties.    The      complaint
         Company, including employment issues. With a             mechanism for employee complaints can be
         whistleblowing system, companies can proactively         submitted to direct superiors, as well as through the
         prevent unwanted incidents from occurring and            Directorate appointed by the Company.
         create a transparent and trustworthy work culture.
                                                                  Through this procedure, Adira Finance seeks to
                                                                  prevent conflict escalation, which could have a
                                                                  negative impact on industrial relations, while




402 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                          Performance   Opening   Management   Corporate       Management      Corporate   Environmental    Supporting
                                           Highlights               Report      Profile         Discussion    Governance     and Social        Data
                                                                                               and Analysis                Responsibility




keeping employee rights protected. All decisions                   Adira Finance›s initiatives in the field of work safety
taken in conflict resolution are always based on                   include:
applicable legal regulations and internal company                  • Providing good, clean and healthy work places,
policies.                                                              facilities, and means.
                                                                   • Organize the work space by paying attention to
Meanwhile, related to work safety, Adira Finance                       usability aspects.
creates a safe and comfortable work environment                    • Provide safety and security equipment for
in every operational area and work area of ​​    the                   employees.
company. Even though Adira Finances work                           • Provide training and socialization regarding
environment is located in an office location and has                   work safety for employees.
a lower level of risk compared to other industrial                 • Preparing monitoring and reporting mechanisms
sectors, the company still provides full guarantees                    regarding work environment conditions.
of work safety to employees and consumers. Adira                   • Coordinate regularly with MCC Building
Finance has made various efforts to minimize                           Management (for Head Office), Pamswakarsa
the impact of OHS through the implementation                           and related agencies (for Branch Offices), as well
of policies, procedures, periodic inspections and                      as security vendors in managing information and
socialization within the Company.                                      support related to employee safety and security
                                                                       in the work environment.
                                                                   • Providing Webinars related to Safety and Health
                                                                   • Disseminating Thematic Flyers related to Safety
                                                                       and Health
                                                                   • Provision of Box Warden
                                                                   • Training on the use of APAR
                                                                   • Installation of Law No. 1 of 1970
                                                                   • Installation of an Emergency Response
                                                                       Organizational Structure

Forms of Allowances Based on Employee Status [GRI 401-2]
                                                                                                 Employment Status
 No.                      Remuneration Components
                                                                           Permanent Employees                     Contract Employees

  1.   Basic Salary                                                                        v                                    v

 2.    Meal Allowance                                                                      v                                    v

 3.    Transport Allowance                                                                 v                                    v

 4.    Professional Allowance                                                              v                                    v

 5.    Site Allowance                                                                      v                                    v

 6.    Holiday Allowance                                                                   v                                    v

  7.   Annual Leave Allowance                                                              v                                    v

 8.    Large Leave Allowance                                                               v                                    x

 9.    Welfare Allowance                                                                   v                                    x

 10.   Overtime Wages                                                                      v                                    x

 11.   Severance Pay (Law No.13/2003)                                                      v                                    x

 12.   Pension Program                                                                     v                                    x

 13.   Health Insurance                                                                    v                                    v

 14.   BPJS Kesehatan                                                                      v                                    v

 15.   Old Age Protection (BPJS Employment)                                                v                                    v

 16.   Working Accident Protection (BPJS Employment)                                       v                                    v

 17.   Death Protection (BPJS Employment)                                                  v                                    v

 18.   Retirement Protection (BPJS Employment)                                             v                                    v

 19.   Annual Leave                                                                        v                                    v

 20.   Service Leave                                                                       v                                    x

 21.   Worship Leave                                                                       v                                    v

 22.   Maternity Leave                                                                     v                                    v




                                                                       2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 403
Page 406
         EMPLOYMENT TJSL PROGRAM TARGET                                  3. Arrange the work space by paying attention to
         AND PLAN                                                           usability and aesthetic aspects.
         In 2024, Adira Finance has set a target for                     4. Providing green plants both around the
         implementing TJSL in the fields of employment,                     Company›s business network and within the
         occupational health and safety in accordance with                  Company›s offices.
         management policies and employment-related                      5. Provide safety and security equipment for
         issues as previously mentioned.                                    employees.
                                                                         6. Provide training and socialization regarding
         EMPLOYMENT PRACTICE MANAGEMENT                                     occupational health and safety for employees.
         ACTIVITIES AND ACCOMPLISHMENTS IN                               7. Prepare monitoring and reporting mechanisms
         2024 [GRI 403-5]                                                   regarding work environment conditions.
         In 2024, Adira Finance has carried out various                  8. Conduct periodic cleanliness and health checks
         labor management activities and achievements as                    in the work environment.
         follows:                                                        9. Providing health facilities and equipment for
         1. Provide equal opportunities for all employees to                employees.
             receive training for career development.
         2. Providing good, clean, and healthy workplaces,               In terms of employee training, Adira Finance
             facilities, and means.                                      organizes various training and competency
                                                                         development activities with the number of
                                                                         participants and training investment during 2024 as
                                                                         follows:




                              Employee Training                          2020        2021           2022        2023          2024

          Number of Training Participants                                289,644     202,686         172,951     175,264      153,949

          Training and Development Investment (Rp billion)                   27.6           13.5       64.7            80.2      69.4



         Employee Training and Development
                Average training hours per           Number of employees participating in      Percentage of employees participating
                   employees (in 2024)                      the training program                          in training (%)

                   29.52 hours/employee                             17,098                                     100 %


         Adira Finance is committed to creating a work environment that supports balance between employees›
         personal and professional lives. One of the efforts made is to provide various complete health facilities. This
         facility not only includes routine health checks, but also other facilities such as health insurance, life insurance,
         personal accident insurance, and BPJS Health have been provided to ensure employee work-life balance.

         Adira Finance understands that employee physical health has a direct impact on work productivity. With a
         healthy body, employees will be better able to complete work activities and tasks more efficiently. Therefore,
         the company is committed to providing facilities and programs that support employee physical health.

         The health benefits obtained by employees include inpatient care, childbirth, general outpatient care and
         dental care. Apart from that, the Company also provides glasses and lenses with a reimbursement system.

         Meanwhile, related to work safety, Adira Finance creates a safe and comfortable work environment in every
         operational area and work area of ​​the company. Even though Adira Finance›s work environment is located
         in an office location and has a lower level of risk compared to other industrial sectors, the company still
         provides full guarantees of work safety to employees and consumers. Adira Finance has made various efforts
         to minimize the impact of OHS through the implementation of policies, procedures, periodic inspections and
         socialization within the Company.

         Adira Finance›s initiatives in the field of work safety include: [GRI 403-6]
         • Providing good, clean and healthy work places, facilities, and means.
         • Arrange the work space by paying attention to usability aspects.
         • Provide safety and security equipment for employees.
         • Provide training and socialization regarding work safety for employees.



404 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                              Performance   Opening   Management   Corporate   Management       Corporate   Environmental    Supporting
                                               Highlights               Report      Profile     Discussion     Governance     and Social        Data
                                                                                               and Analysis                 Responsibility




•     Prepare monitoring and reporting mechanisms                       •   Installation of Law No. 1 of 1970.
      regarding work environment conditions.                            •   Installation of an Emergency                              Response
•     Coordinate regularly with MCC Building                                Organization Structure.
      Management (for Head Office), Pamswakarsa
      and related agencies (for Branch Offices), as well                In managing employment practices, Adira Finance
      as security vendors in managing information and                   has provided systems and mechanisms to follow up
      support related to employee safety and security                   on various existing problems and reports. In 2024,
      in the work environment.                                          Adira Finance received 63 complaints. Of the total
•     Providing Webinars related to Safety and Health.                  number, 6 reports have been completed based on
•     Disseminate Thematic Flyers related to Safety                     applicable procedures and provisions fairly and
      and Health.                                                       independently, and 12 reports are still in the process
•     Provision of Box Warden.                                          of being examined. Meanwhile, as many as 45
•     Training on the use of APAR.                                      reports were not followed up due to lack of or no
                                                                        evidence.



OHS Performance [GRI 403-9]
                                                                                                 2024                             2023

    Number of Working Hours (Million Hours)                                                                   49,83                            47,8

    Work Accident Rate                                                                                        0,060                          0,042

    Fatality Rate                                                                                             0,008                              0,1

    Total Work Days Lost (Days)                                                                                269                               34

    Frequency Rate (FR)                                                                                       0,301                          0,209

    Severity Rate (SR)                                                                                         6,114                         0,773



Number of Work Accidents
         Frequency of work accidents from total employees             Percentage of serious work accidents resulting in serious and
                                                                                 fatal injuries from total employees (%)

                                  0.301                                                              0.003 %



AWARDS AND CERTIFICATION IN THE FIELD OF EMPLOYMENT
Until the end of 2024, P2K3 (Occupational Safety and Health Development Committee) at the Adira Finance
Company has received approval from the Manpower, Transmigration and Energy Service.

Awards in the field of Employment won by Adira Finance in 2024 include:
- The Best Human Capital for Adopting Human Capital Management Framework in Aligning with
  Customer-Centric Culture, (Category: Multifinance) at the Indonesia Human Capital Awards 2024 event
  by Economic Review
- TOP Human Capital Awards 5 Stars at the TOP Human Capital Awards 2024 event by TOP Business
- The Most Committed Human Capital Leader to Mrs. Swandajani Gunadi at the 2024 TOP Human Capital
  Awards event by TOP Business
- Indonesia Green Leader for Green Orientation in Implementing Sustainability Initiatives to Support
  Green Living to Mr. Dewa Made Susila at the 2024 Top Green Leaders Award event by Warta Ekonomi
  Indonesia

Meanwhile, Adira Finance has also carried out certification in the field of employment for HCGA & Corpu
managers at both head office and regional offices with the «Competency Based Training in the Field of
Human Resources Level HR Manager» certification

BUDGET/COSTS INCURRED
In 2024, the total costs incurred by the Company in implementing TJSL activities in the employment sector
reached IDR20.3 billion. Meanwhile, in 2023 it reached IDR8.2 billion.




                                                                            2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 405
Page 408
             ENVIRONMENTAL SOCIAL
             RESPONSIBILITY


                                                             COMMITMENTS AND POLICIES

                                                             The issue of climate change and environmental
                                                             conservation has become a major concern for all
             Adira Finance is committed                      stakeholders. In alignment with stakeholders, Adira
             to ensuring environmental                       Finance believes that the Company’s sustainability
             sustainability in all its                       is also determined by its responsibility for
             business activities. The                        environmental impacts, both in conducting business
                                                             operations and in managing the environment
             Company recognizes that                         in its operational areas. Adira Finance is strongly
             environmental sustainability                    committed to contributing to environmental
             is closely linked to future                     aspects, both directly and indirectly, by minimizing
             business growth. Therefore,                     the negative impact of operational activities on the
                                                             environment.
             Adira Finance consistently
             prioritizes best practices in                   Although the Company’s operational and business
             its operations, particularly in                 activities do not directly interact with or negatively
             the environmental sector, to                    impact the environment, Adira Finance continuously
                                                             monitors emerging environmental issues. The
             generate positive benefits                      company implements best practices through
             for all stakeholders.                           various programs, initiatives, and policies within
                                                             its operational areas, such as water consumption,
                                                             paper usage, and energy management. [GRI 3-3]




406 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                      Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                       Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                       and Analysis                Responsibility




From a business perspective, the Company’s                     Adira      Finance       continuously      mitigates
commitment          is    implemented        through           environmental issues and risks that could impact
environmentally conscious policies and initiatives by          its sustainability, even though the amount of
providing credit financing that enables customers              waste generated is relatively small and limited. The
to participate as agents of sustainable development,           Company acknowledges that efficient electricity
particularly in environmental conservation. In                 and paper usage in operations is a manifestation
extending credit financing, the Company considers              of its responsibility and commitment to improving
environmentally friendly financing aspects as a                environmental quality.
prerequisite to minimize negative environmental
impacts. Additionally, Adira Finance has designed              This commitment is implemented through
policies and developed eco-friendly financing                  the efficient use of resources in all operational
products, including electric bicycles, electric                offices, ensuring that financial services support
motorcycles/cars, and solar panels.                            environmental conservation. The Company also
                                                               strives to meet stakeholder expectations regarding
Regarding other aspects, Adira Finance remains                 its active role in addressing environmental issues,
committed to complying with all government                     both directly and indirectly, by complying with all
regulations and policies. The Company aligns                   applicable regulations and policies in Indonesia.
its operational and business activities with the               Furthermore, Adira Finance actively supports the
Sustainable Development Goals (SDGs) as part of                Indonesian government’s environmental agenda
its efforts to support the government’s agenda for             by committing to various initiatives and programs
achieving sustainable development.                             aimed at reducing carbon emissions from its
                                                               operations.
The Company’s various programs, initiatives, and
policies related to environmental conservation,                From a business perspective, Adira Finance
both internally and externally, demonstrate its                consistently considers relevant environmental issues
commitment and responsibility to contribute to                 through policies that regulate credit disbursement
the improvement of environmental quality. The                  while taking social and environmental aspects into
Company also firmly believes that enhanced                     account. The Company applies sustainable finance
environmental sustainability will contribute to the            principles in providing financing to debtors, adhering
company’s growth and business development.                     to regulations related to social, environmental, and
                                                               governance aspects.
Environmental Issues and Risks Relevant
to the Company’s Business [SEOJK E.5][GRI 2-25]                The Company also undertakes various strategic
As a company operating in the financing sector,                measures to enhance business sustainability in
most of Adira Finance’s operational activities do not          alignment with environmental sustainability by
have a direct impact on the environment. However,              designing policies and developing eco-friendly
the Company recognizes that its daily operations               financing products such as electric bicycles, electric
require materials and energy consumption, both                 motorcycles/cars, and solar panels. This effort can
renewable and non-renewable, such as electricity,              be seen from Adira Finance, which already has an
paper, and water. If not properly managed, the use             environmentally friendly financing product policy
of these resources can generate waste and leave                for electric motorbikes.
a carbon footprint that affects the environment.
Therefore, Adira Finance is committed to                       The Company’s Scope of Influence on
implementing various programs, initiatives, and                Stakeholders
policies that prioritize best practices in maintaining         For Adira Finance, stakeholders play a crucial role in
environmental quality, both directly and indirectly,           its sustainability and therefore holding a significant
in every operational activity.                                 position in its operational and business activities.
                                                               The Company’s scope of influence on stakeholders
                                                               regarding environmental issues encompasses
                                                               several    stages,    beginning     with    feasibility
                                                               assessments of strategies and work programs
                                                               related to environmental issues, followed by the
                                                               approaches taken, impact evaluations of business
                                                               activities, and regulatory reviews concerning
                                                               environmental matters relevant to the company’s
                                                               business.




                                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 407
Page 410
         Emergency Handling Mechanism and                          1.   Environmental Management
         Procedures for Environmental Safety                            Adira Finance recognizes that effective
         As a demonstration of its responsibility and                   environmental management in its workplaces
         commitment to environmental issues, Adira                      provides positive benefits by enhancing
         Finance has established emergency handling                     employee work quality. A clean and well-
         mechanisms and procedures for environmental                    organized work environment fosters comfort
         safety. This is achieved through the optimization of           and supports employee health within the
         the Whistleblowing System.                                     company’s operational areas. The following are
                                                                        various environmental management programs
         Adira Finance ensures that all employees,                      implemented by the company throughout 2024:
         independent parties, and third parties can report              • Planting green plants within and around
         any suspected violations related to environmental                 business premises;
         safety and environmental conflicts, provided the               • Organizing workspaces with a focus on
         reports are supported by accountable evidence                     comfort and cleanliness;
         and submitted in good faith for the benefit of                 • Providing adequate waste disposal facilities
         the company. Further handling of such reports is                  and other cleaning equipment;
         managed by the relevant unit/committee, including              • Collaborating with third parties/recycling
         an initial review of complaints and disclosures of                banks/vendors for waste management. [SEOJK
         violations.                                                        F.14];
                                                                        •   Reducing the use of single-use plastic bottles/
         Throughout 2024, Adira Finance did not receive/                    packaging at the company’s head office by
         received any complaints or reports of environmental                promoting the use of reusable tumblers to
         violations. The implementation mechanism of the                    minimize bottled water consumption, water
         whistleblowing system has been disclosed in the                    use, and soap for washing glasses;
         Whistleblowing Policy section of this Annual Report.           •   Encourage employees not to bring their
                                                                            own private vehicles, but to share vehicles
         Targets and Plans for CSR Activities in                            with other employees (reducing exhaust
         Environmental Conservation                                         emissions);
         Adira Finance is committed to continuously                     •   Conducting regular tree planting activities;
         conducting various initiatives and programs that                   Mangrove planting initiatives; [SEOJK F.10]
         positively impact the environment. For the 2024 CSR            •   Organizing vehicle emissions testing;
         implementation, the company has set targets and                •   Hosting eco-friendly Safety Riding programs;
         plans for environmental CSR activities in line with its            Conducting        environmental     awareness
         environmental management policies. In addition to                  training for customers, employees, and
         CSR implementation in environmental conservation,                  communities;
         the company also conducts CSR programs that                    •   Providing Scope 3 awareness training for
         incorporate environmentally responsible operational                employees;
         activities, consumer financing for eco-friendly                •   Establishing EV charging stations;
         products, and environmental considerations in                  •   Installing solar panels, and Providing VRF.
         providing financing facilities to customers.
                                                                   2. Paper Usage
         Achievements of the 2024 CSR                                  Adira Finance acknowledges that paper is
         Environmental Conservation Programs                           an essential material in business operations.
         In implementing its CSR programs in                           The company also recognizes that paper-
         environmental conservation, Adira Finance actively            saving initiatives contribute to environmental
         involves both internal and external stakeholders,             sustainability.
         including government entities and communities.
         This engagement ensures that the company’s                     In its operations, paper is used for meeting
         CSR programs deliver maximum, precise, and                     materials, financing agreements, application
         measurable benefits, particularly in environmental
         conservation.




408 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                            Performance   Opening    Management       Corporate   Management        Corporate   Environmental     Supporting
                                             Highlights                Report          Profile     Discussion      Governance     and Social         Data
                                                                                                  and Analysis                  Responsibility




   forms, survey forms, and correspondence, which still rely on hard copies, leading to significant paper
   consumption. Therefore, Adira Finance is committed to achieving a paperless office and gradually
   implementing digital document policies in its operations. Throughout 2024, the company has undertaken
   various measures to manage paper usage, including: [SEOJK F.5]
   • Increasing the use of information technology and digitalization in all company activities and document
      storage.
   • Simplifying consumer financing documentation to reduce paper consumption.
   • Maximizing paper usage by utilizing both sides of sheets, particularly for drafting documents.
   • Separating new paper, reusable paper, and non-reusable paper.

The comparison of paper consumption at the Company’s head office from 2022 to 2024 is as follows: [SEOJK F.13]
                  Year                                    Ream Quantity                                             Total Sheets

                  2022                                           22.424                                                 11.212.000

                  2023                                           24.627                                                 12.313.500

                  2024                                           26.626                                                 13.313.000



3. Water Usage [SEOJK F.8]
   Water is an essential resource in operational activities, serving purposes such as consumption, sanitation,
   and workplace cleanliness. The water supply for the Company’s headquarters comes from the building
   management, which sources water from the Regional Drinking Water Company (PDAM). To promote
   sustainability, Adira Finance strives to utilize water as efficiently and effectively as possible. Throughout
   2024, water usage for the Company’s operational needs cannot be calculated, and water costs are paid in
   the form of building maintenance costs, so the amount of water used cannot be detected.

4. Energy Consumption [SEOJK F.7]
   Adira Finance recognizes that energy consumption plays a crucial role in its operational activities. As
   part of its commitment to environmental sustainability, the Company continuously implements energy
   efficiency measures across all operational activities. Adira Finance consistently applies various initiatives
   and efficiency programs, including reducing electricity consumption by minimizing the number of lights
   used or turning them off when natural daylight is sufficient, utilizing energy-efficient electrical equipment,
   and limiting the use of high-energy-consuming devices, among other efforts. In 2024, the Company’s
   energy consumption resulted in CO₂ emissions totaling 7,035,868.8 tons CO₂.

Comparison of Energy Consumption at the Company’s Headquarters: [SEOJK F.6][SEOJK F.11][GRI 302-1][GRI 305-1]
                                       Total Company Energy Usage and Carbon Emissions

                                                 Total Consumption                    Carbon                CO2 Emissions Generated
                             Energy
     GHG Emissions                                                                   Conversion
                             Source                                                   Factor*
                                            2022          2023            2024                          2022                2023                 2024

 Direct GHG emissions (Scope 1)

Direct emissions from        Diesel              637          321                0        2.668                  1.70             0.86                   -
stationary combustion        (Liter)

Direct emissions from       Gasoline           3,429       15,498           1,047    0.11319444                  0.39                1.75            0.12
mobile combustion            (Liter)

                           Total Direct Emission (Scope 1)                                                       2.09                2.61            0.12




                                                                             2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 409
Page 412
                                                       Total Company Energy Usage and Carbon Emissions

                                                                 Total Consumption                Carbon            CO2 Emissions Generated
                                             Energy
                GHG Emissions                                                                    Conversion
                                             Source                                               Factor*
                                                            2022        2023         2024                        2022           2023            2024

           Indirect Emissions (Scope 2)

          Indirect emissions from            Listrik      1,958,841    1,815,105   1,954,408        0.6*      1,175,304.60   1,089,063.00 1,172,644.80
          consumption of imported/           (KWH)
          purchased electricity

                                         Total Indirect Emissions (Scope 2)                                   1,175,304.60   1,089,063.00 1,172,644.80

           Total Carbon Emissions Generated (Scope 1 and scope 2) (Kg CO2 eq.)                                1,175,306.69   1,089,065.61   1,172,644.92

           Carbon Emission Intensity Generated (ton CO2 eq. IDR)                                              0.00000014     0.00000011     0.00000012

         *) Carbon conversion factor uses MUFG conversion standards.


                        Year                   Energy Consumption (KWH)                Total (Megajoules)                          (IDR)

                        2022                              1,958,841                            7,051,827,6                     2,828,566,043

                        2023                               1,815,105                        6,534,378.0                         2,695,397,490

                       2024                               1,954,408                         7,035,868.8                        2,902,295,880

         *) Carbon conversion factor uses MUFG conversion standards.




         5. Financing for Environmentally Friendly Vehicles                             b. As we know that recently motor vehicle
            Adira Finance demonstrates its commitment                                      manufacturers continue to strive to meet
            to environmental sustainability and business                                   their environmental standards in order
            practices aligned with government initiatives                                  to market their products in European
            through its financing services for electric                                    countries that have strict requirements for
            vehicles. Throughout 2024, the Company                                         maximum exhaust gas limits, and usually
            successfully provided financing for 6,080 electric                             will be stricter every year. By limiting the
            vehicle units, amounting to IDR380.7 billion.                                  age of motor vehicles, it is expected that
             [SEOJK F.12]                                                                  the engine technology used will be more
                                                                                           environmentally friendly. On the other hand,
         6. Environmental Considerations in Financing                                      the engine is usually still well-maintained
            Requirements                                                                   and still meets the maximum exhaust gas
            Adira Finance has implemented various initiatives                              level requirements..
            to integrate environmental considerations                                   c. Requiring customers to maintain and
            into its financing requirements, supporting                                    properly care for their financed vehicles to
            environmental sustainability efforts, including:                               reduce pollution, both in terms of air and
             [SEOJK F.12]                                                                  noise emissions. Proper maintenance helps
             a. Setting a maximum vehicle age limit for                                    ensure that vehicles operate efficiently and in
                financing, aiming to reduce the use of older,                              compliance with environmental regulations.
                less environmentally friendly technologies.
                The maximum vehicle age eligible for                                Budget/Expenses Incurred [SEOJK F.4]
                financing by Adira Finance is 12 years for                          Adira Finance has designed activity plans, allocated
                passenger cars, 10 years for commercial                             manpower, and budgeted investments for
                vehicles, and 10 years for motorcycles at the                       environmental management. In 2024, the company
                end of the financing period.                                        allocated IDR424 million for environmental
                                                                                    sustainability initiatives.




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                      Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                       Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                       and Analysis                Responsibility




SOCIAL RESPONSIBILITY
FOR CONSUMERS


                                               COMMITMENTS AND POLICIES [GRI FS15][SEOJK
                                               F.17]
                                               Quality products and services and guaranteeing
Adira Finance understands                      consumer rights through best practices are
that consumers are an                          important keys to Adira Finance’s business
                                               sustainability. The Company always improves
essential part of the
                                               constructive and harmonious relationships with
Company’s business                             consumers so as to create long-term relationships
sustainability. Therefore, we                  (customer for life) in order to realize business
are committed to providing                     sustainability in the future.

quality products and
                                               The Company has the principle that consumers
services that will increase                    are friends, where Adira Finance provides quality
consumer satisfaction and                      products and services and provides solutions
trust. This commitment                         related to financial aspects. This is in line with the
                                               Company’s mission, namely that Adira Finance
demonstrates the
                                               is committed to providing a variety of financial
Company’s responsibility                       solutions according to consumer needs through
to its consumers and other                     synergy with the ecosystem. For this reason, Adira
Company stakeholders.                          Finance is committed to continuously building and
                                               maintaining quality products and services in order to
                                               achieve perfection, which ultimately has an impact
                                               on increasing consumer satisfaction. This is also our
                                               effort to maintain the Company’s reputation as one
                                               of the best financing companies in Indonesia.




                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 411
Page 414
         We continue to take various strategic steps and           Adira Finance, having a means for complaints or
         policies to provide excellent service and quality         consumer complaints as an effort to improve service
         products to maintain consumer loyalty and                 quality. In providing services for handling consumer
         consumer sustainability. We carry out various             complaints, Adira Finance is guided by OJK
         innovations based on the wider range of consumers,        Regulation Number 01/POJK.07/2013 concerning
         which has an impact on the increasing number              Consumer Protection in the Financial Services
         of customers, the diversity of consumer needs             Sector, OJK Circular Letter Number 2/SEOJK.07/2014
         and desires that are more specific to needs in the        concerning Service and Resolution of Consumer
         financing sector. In addition, Adira Finance strives to   Complaints for Service Business Actors Finance, as
         present innovative products and services so that the      well as the provisions of other relevant laws and
         services provided by the Company are in line with         regulations.
         technological developments.
                                                                   MECHANISMS FOR STAKEHOLDER
         Adira Finance believes that business sustainability       INVOLVEMENT, CONSUMER INVOLVEMENT,
         is determined by how companies can increase their         AND COMPLAINTS
         competitiveness considering today’s increasingly          The Company’s commitment to ensuring that the
         dynamic and competitive business competition.             products and services provided to consumers are
                                                                   maintained properly has led Adira Finance to create
         CONSUMER-RELATED ISSUES AND                               a complaint system for consumers. The Company
         RISKS FROM THE COMPANY’S BUSINESS                         ensures that it has fulfilled the provisions of OJK
         ACTIVITIES                                                Circular Letter Number 2/SEOJK.07/2014 concerning
         As a form of the Company’s responsibility towards         Service and Resolution of Consumer Complaints for
         consumers and all stakeholders, Adira Finance             Financial Services Business Actors. For this reason,
         always obeys and complies with consumer                   Adira Finance has taken a number of actions, such
         protection regulations and provisions in the financial    as:
         services sector. The Company is committed to              1. Have procedures for servicing and resolving
         providing information regarding financing products            consumer complaints.
         and/or services that is accurate, honest, clear, and      2. Never charge fees for service and complaint
         comprehensive.                                                resolution.
                                                                   3. Has a work unit that carries out service and
         The various steps and efforts taken by the Company            complaint resolution functions, namely the
         include providing a written summary of product                Customer Care Unit.
         and/or service information regarding the benefits,        4. Assess the level of service in all of the Company’s
         risks, and costs of products and/or services, as              business units by calculating the SLA (the time
         well as applicable terms and conditions. Adira                required by each unit to complete the process in
         Finance is also obliged to provide consumers with             that unit). The results of this assessment are then
         an understanding of their rights and obligations              submitted to all business units every month.
         regarding the selected financing products and/or          5. To minimize risks and ensure that the service
         services.                                                     process and complaint resolution are carried out
                                                                       in accordance with procedures, Adira Finance
         SCOPE OF COMPANY INFLUENCE                                    has a Quality Assurance Unit and an Internal
         REGARDING CONSUMER ISSUES ON                                  Audit Unit.
         STAKEHOLDERS                                              6. Submit service reports and resolve consumer
         Adira Finance carries out various product and service         complaints in accordance with the time period
         innovation initiatives in providing the best service,         determined by the OJK.
         which aims to speed up the service process and ease       7. Product Information [SEOJK F.27]
         access, as well as consumer comfort and safety. This          • For each financing, Adira Finance explains the
         is a concrete manifestation of the Company’s efforts             applicable financing terms and conditions to
         to improve the quality of various services provided              consumers. Each financing contract is made
         as a commitment and responsibility to consumers.                 based on the provisions of the laws and
                                                                          regulations that apply to finance companies
         One of the efforts made by the Company is through                in Indonesia. Explanations are given to
         handling consumer complaints, which is the reach                 consumers to avoid consumers being harmed
         and scope of its social responsibility to consumers.             during the financing period.
         This form of responsibility is implemented by




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                                     Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                      Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                      and Analysis                Responsibility




    •   To ensure the implementation of this                  SOCIAL RESPONSIBILITY PROGRAM PLAN
        procedure, every officer who deals with               TO CONSUMERS IN 2024
        consumers has been equipped with                      In 2024, Adira Finance’s CSR activity plans and
        knowledge about products and services for             targets in the area of responsibility to consumers are
        consumers and is guaranteed to be able to             to carry out business operations in accordance with
        explain the terms contained in the financing          management policies in the area of responsibility to
        contract if requested by the consumer.                consumers. In addition, Adira Finance also carries
                                                              out other CSR activities, which include customer
Adira Finance has a consumer complaints system                involvement activities.
as a form of the Company’s responsibility and
commitment to providing the best service.                     ACTIVITIES AND ACHIEVEMENTS OF
Consumers can contact the complaint system 6                  SOCIAL RESPONSIBILITY MANAGEMENT
days a week, namely Monday–Friday, 08.00–15.00,               FOR CONSUMERS
and Saturday 08.00–12.00 (service hours at branch             In order to foster harmonious and constructive
offices).                                                     relationships with consumers and stakeholders,
                                                              Adira Finance has carried out various activities
The Company also completes consumer complaint                 related to responsibility towards consumers
services through Customer Service, which is                   throughout 2024, including: [SEOJK F.17]
available at each Branch office during Branch office
Service hours, ‘Dering Adira’ service via telephone           A. Consumer Empowerment
number 1500511 (from regular telephone or mobile                 We realize that the growth and development of
phone), Email Care: customercare@adira.co.id,                    the Company’s business cannot be separated
which is available 24 hours a day and 7 days a week.             from the important role of stakeholders. For this
                                                                 reason, Adira Finance is committed to carrying
In addition, consumers and the public can submit                 out various activities to increase consumer
complaints or reports directly through Customer                  empowerment because we realize that
Service officers at every Adira Finance Office or by             consumers are one of the main stakeholders who
contacting the Dering Adira service via telephone                determine business sustainability. The Company
number 1500511 (from a regular telephone or                      realizes the importance of always increasing the
cellphone), which can be contacted 24 hours a day                benefits received by society and consumers.
and 7 days a week. Every complaint that comes
in will be automatically recorded for a follow-up                 Adira Finance has CSR plans and targets in
process that can be monitored at any time. [SEOJK                 accordance with the policies set by management
F.30]                                                             as a form of the Company’s responsibility
                                                                  and commitment. In addition, we also carry
MECHANISMS AND PROCEDURES                                         out various other activities, such as customer
FOR HANDLING EMERGENCIES FOR                                      engagement activities to empower consumers
CONSUMER SAFETY AND CONSUMER                                      through the creating shared value (CSV)
CONFLICT                                                          program. These various activities include:
Mechanisms      and    procedures     for handling                • Holding a Festival Kreatif Lokal within the
emergencies regarding consumer safety and                            context of ecosystem engagement.
consumer conflicts can be carried out through the                 • Providing socialization or education related
Whistleblowing System. Every complaint report that                   to financial services in general and related to
comes in will be automatically recorded so that the                  Adira Finance services.
follow-up and resolution process can be monitored                 • Adira Finance also has a training and
at all times. The existence of this system has also                  coaching program for customers who
helped Adira Finance to evaluate the Company’s                       have businesses in the Jabodetabek area.
service performance. With these mechanisms and                       We provide knowledge that can be useful
procedures, Adira Finance will always be able to                     for business development. This training
make improvements and upgrade services in the                        and coaching program lasts for 3 months
future.                                                              through several stages, namely: determining
                                                                     participants,    training,  and    mentoring.
                                                                     Furthermore, participants will be monitored




                                                                  2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 413
Page 416
                   to see the development of their business.               internal information related to the Company,
                   In implementing customer coaching, the                  such as Company plans and strategies,
                   materials provided include knowledge about              information    about    consumers,     financial
                   business management, understanding of                   information, operational activities, and other
                   business potential, simple bookkeeping, and             information deemed important by the Company.
                   marketing tricks.                                       This is always the Company’s commitment to
                                                                           maintaining consumer trust and satisfaction
         B. Consumer Confidentiality and Privacy                           towards sustainable business growth and
            Adira Finance believes that protecting consumer                development.
            data and information is an important aspect of
            the Company’s sustainability. For this reason,                 Throughout 2024, Adira Finance did not receive
            Adira Finance is committed and fully responsible               any complaints or warnings from the Financial
            for protecting the data and information provided               Services Authority related to violations of
            by consumers so that it is not misused by                      confidentiality or consumer privacy.
            irresponsible parties.
                                                                        C. Consumer Satisfaction
                The Company always ensures that the                        Adira Finance’s efforts to create the best quality
                management and employees maintain the                      products and services to increase consumer
                confidentiality of data and information. This              satisfaction are also carried out through input,
                obligation is a code of ethics for every Adira             suggestions, criticism, and complaints received
                Finance employee from the training period and              by the Company. Throughout 2024, there were
                work period, as well as for employees who have             a total of 22,334 complaints, both related and
                resigned. This includes the confidentiality of all         unrelated to the financing services provided by
                                                                           the Company, and all complaints and grievances
                                                                           have been resolved.



                 Complaints received                 2022                        2023                        2024

          Total                                                11,893                      20,710                       22,334


         The following is data on service and resolution of consumer complaints by the Company throughout 2024:
         [SEOJK F.28][SOJK F.29]

           No                                       Problem Category                                            Total

            1      Adirapoin                                                                                              792

           2       Adiraku Application                                                                                   5,721

           3       Insurance                                                                                              238

           4       Danamon Lebih Adira Autodebit                                                                           93

           5       Change of name of BPKB                                                                                   5

           6       Stamp Duty Proof of Payment                                                                              2

           7       Administrative Fees                                                                                     56

           8       Withdrawal Fees                                                                                          3

           9       BPKB Storage Fees                                                                                      292

           10      Transaction Fees                                                                                       872

           11      Customer Objection to Credit                                                                            78

           12      Danadira - Login                                                                                         4

           13      Danadira - Fund Disbursement                                                                             3

           14      Danadira - Credit Application                                                                            5

           15      Danadira - Registration                                                                                  8

           16      Fines/Penalties                                                                                       1,295




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                                             Performance   Opening   Management   Corporate   Management          Corporate    Environmental    Supporting
                                              Highlights               Report      Profile     Discussion        Governance      and Social        Data
                                                                                              and Analysis                     Responsibility




 No                                              Problem Category                                                                     Total

 17   PDK ACI OTP Failure                                                                                                                             4

 18   Keday                                                                                                                                            3

 19   Adira Finance Quiz/Competition                                                                                                                   2

 20   Services (systems and procedures)                                                                                                              917

 21   Officer Services                                                                                                                            1,031

 22   Expedited repayment                                                                                                                            220

 23   Online Payment                                                                                                                                 656

 24   Handling of Unit Withdrawals                                                                                                                   494

 25   Consumer Offering Media Update                                                                                                                   5

 26   Fraud                                                                                                                                           26

 27   Differences in Customer Data                                                                                                                   844

 28   STNK Renewal                                                                                                                                    55

 29   ADMF DG (Electronic-Furniture) Products                                                                                                         11

 30   Promotion Program                                                                                                                              48

 31   Rate/Interest/Margin                                                                                                                             5

 32   Restructuring                                                                                                                                   10

 33   MAXI Funding/Financing Solutions                                                                                                               276

 34   Application Status                                                                                                                             965

 35   Black List Status                                                                                                                              388

 36   BPKB Status                                                                                                                                    531

 37   Important Document Status                                                                                                                       56

 38   Insurance Claim Status                                                                                                                         267

 39   Payment Status                                                                                                                             5,812

 40   STNK                                                                                                                                           196

 41   Total Bill                                                                                                                                      45



Information on the causes of complaints in 2022, 2023 and 2024:
 No                                      Description                                           2022                   2023                    2024

  1   Consumers’ understanding of product characteristics                                             805                      412                   361

  2   Insufficient product information                                                                  75                        -                    -

  3   Interference/damage to information technology devices and systems                                      -                    2                    9

  4   Changes/termination of contracts/agreements/contracts                                                  -                    -                   …

  5   Consumer Negligence                                                                           2,457                     2,216              2,467

  6   Financial Services Business Actors Negligence                                                          -                    -                   …

  7   Criminal Acts of Financial Services Business Actors                                                    -                    -                   …

  8   Others: Dealership, Service, Important Document Status, Insurance Claims,                      8,197                18,080                19,497
      Payments and Total Bills

                                         Total                                                     12,255                 20,170                22,334


Information on Positive and negative publication for 2022, 2023 and 2024:
 No                                      Description                                           2022                   2023                    2024

  1   Consumer Complaints in Print/Electronic Mass Media                                                 16                     22                    38

  2   Print/Electronic media articles                                                                        -                   15                   79

  3   Print/Electronic media coverage                                                                   39                        -                    -

  4   Publication/writing in public places                                                                   -                    -                    -

  5   Social Media, Electronic Mail                                                                          -                    -                    -

  6   Others                                                                                                 -                    5                    -

                                         Total                                                          55                     142                   117




                                                                          2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 415
Page 418
         In 2024, Adira Finance also carried out a survey on the Customer Satisfaction Index (CSI) and the Customer
         Loyalty Index (CLI). This is done by the Company in an effort to increase engagement between the Company
         and consumers in order to provide the best products and services.


           No                                          Description                                           Nilai

            1   Customer Satisfaction Index (CSI                                                             86.73

           2    Customer Loyalty Index (CLI)                                                                 86.73


         CERTIFICATIONS AND AWARDS IN THE FIELD OF CONSUMER
         In 2024, Adira Finance successfully received certification and awards at various events held by various
         institutions and organizations. This is a manifestation of Adira Finance’s success in creating a customer
         experience that is impressive, superior, and in line with consumers’ expectations. Adira Finance has received
         various awards and certifications, including:
         1. Adira Finance earned 1st place in the Excellent Service Experience Award (ESEA) from the Carre Center in
            the 2 Wheels Financing category with a grade of “Excellent”
         2. Dering Adira Finance earned 3rd place in the Contact Center Service Excellence Award (CCSEA) from Carre
            Center in the Financing category with the grade “Excellent”
         3. Adira Finance earned 1st place in the 2024 Service Quality Index (SQI) from Carre Center in the 2W
            Automotive Financing category with the grade “Diamond”
         4. Adira Finance earned 1st place in the 2024 Service Quality Index (SQI) from Carre Center in the 4W
            Automotive Financing category with the grade “Diamond”
         5. Adira Finance earned the “Total Service Quality Satisfaction Based on Customer Perception Survey SQ
            Index 2024” Diamond predicate in the Automotive Financing category in the Indonesia Service Quality
            Award 2024. This award was organized by Marketing Magazine in August 2024
         6. PT Adira Dinamika Multi Finance, Tbk. (Adira Finance) earned achievements by winning the Indonesia
            Customer Experience (ICX) Award 2024, which was held by SWA Magazine in December 2024

         BUDGET/COSTS INCURRED
         In 2024, the total costs incurred by the Company as a form of responsibility towards consumers were IDR4.1
         billion. Meanwhile, in 2023, it reached IDR4.3 billion.




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                    Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                     Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                     and Analysis                Responsibility




IT: BUSINESS DEVELOPMENT
STRATEGY


                                             Throughout 2024, Adira Finance remains committed
                                             to maintaining sustainable growth amidst dynamic
                                             conditions. In its journey, the Company faced a
Amidst dynamic and                           number of economic challenges, such as increasing
                                             interest rates and weakening of the rupiah currency,
challenging economic
                                             as well as the increase of prices for basic necessities,
conditions, Adira Finance                    which ultimately put pressure on consumer
demonstrates its resilience                  purchasing power.
through a variety of
                                             Nevertheless, Adira Finance continues to strive to
innovative initiatives.
                                             record optimal performance by utilizing existing
Adira Finance strives to                     opportunities. Adira Finance continues to innovate by
meet the evolving needs                      expanding to non-automotive segments to support
of customers in order to                     business growth in areas such as multipurpose,
                                             heavy equipment, and others. In November
contribute to a brighter
                                             2024, Adira Finance launched a multipurpose
future by diversifying                       financing product, namely “Solusi Dana,” which
its product offerings,                       is a multipurpose financing product that uses a
developing a digital                         Motor Vehicle Certificate of Ownership (BPKB) as
                                             collateral, allowing customers to meet their various
ecosystem, and committing
                                             financing needs, ranging from education and home
to sustainability.                           renovation to business capital.




                                                 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 417
Page 420
         Adira Finance also continues to develop its digital     Adira Finance’s success in managing its financing
         ecosystem through automation processes and              portfolio and implementing innovative customer-
         investing in digital businesses, such as through        oriented strategies was maintained in 2024,
         Adiraku, Momobil.id, Momotor.id, and Dicicilaja.com.    despite pressures in the automotive sector. As an
         Furthermore, in 2024, the Company also launched         adaptive measure to the dynamics of the market,
         the “Danadira” mobile application, which is an          the Company continues to strengthen sustainable
         instant financing application from Adira Finance,       growth by expanding its financing portfolio to non-
         in which all the processes are carried out digitally.   automotive sectors. Throughout the year, Adira
         At the same time, Adira Finance also continuously       Finance posted a 10% growth in the non-automotive
         improves and enhances customer experience               financing (yoy), reaching IDR9.8 trillion. The largest
         by continuing the focus on customer centricity,         contribution in this segment was derived from the
         improving its services, and offering a variety of       multipurpose financing through the “Solusi Dana”
         attractive services for customers.                      product.

         One of the strategies to strengthen and gain market     Adira Finance is optimistic that it will continue to
         share in the automotive business is manifested by       grow and develop in the future. The Company will
         Adira Finance by returning to participate in the 2024   continuously implement innovative approaches
         IIMS. This participation is a form of determination     that consistently prioritize the customer as the main
         and commitment from MUFG, Bank Danamon,                 focus, expand its market reach, and improve the
         and Adira Finance in supporting the growth of the       quality of its services. Furthermore, Adira Finance
         Indonesian automotive ecosystem.                        will also increase its focus on the development of
                                                                 sustainable products and support the creation of a
         Participation in automotive events such as the 2024     better living environment.
         IIMS provided Adira with the opportunity to promote
         financing for environmentally friendly vehicles         With the various initiatives that it has implemented,
         while collaborating with partners in developing         Adira Finance demonstrates its commitment to
         products that support the sustainability agenda in      continuously innovate and adapt with the evolving
         the transportation sector.                              market dynamics. The combination of product
                                                                 diversification, expansion to the electric vehicle
         In addition to focusing on the growth of automotive     sector, strengthening of the digital ecosystem,
         and non-automotive financing, Adira Finance             and focus on sustainability has become the key for
         also offers electric vehicle (EV) financing, both for   Adira Finance to continue to grow amidst economic
         motorbikes and cars, as support for Indonesia’s         challenges. This accomplishment reflects a resilient
         efforts to transition to clean energy. Adira Finance    business strategy and a strong focus on customer
         also supports the electric vehicle ecosystem by         satisfaction, making Adira Finance one of the
         increasing financing in this sector, which reached      leaders in the Indonesian multifinance industry in
         IDR379.6 billion by the end of 2024.                    2024.




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                                                                                          and Analysis                Responsibility




TESTIMONIALS FOR ADIRA FINANCE

I have been running this laundry business for 14 years. Before
this, my main income came from a catering business that
served offices. However, since the pandemic, the laundry
business has taken priority, though the catering business is
still running.

I first got to know Adira Finance to finance my Honda Supra
Helm-In, which is still in great condition today. Over time, I
also financed other electronics through Adira Finance.

Almost all the electronics in my home and business place,
like my phone, refrigerator, and even a camera, were
financed with Adira Finance. My washing machines, which
are essential for my laundry business, have been replaced
3–4 times, all with the help of Adira Finance. Currently, I’m
still paying off a motorcycle loan with them.

Adira Finance’s simple and hassle-free process has been
a positive experience for me. I hope to maintain a good
relationship with Adira Finance in the future.




IBU DWI SETYA WATI
(MOTORCYCLE AND DURABLE GOODS FINANCING CUSTOMER)
LAUNDRY BUSINESS OWNER




I first came across Adira Finance when I was taking a
Kawasaki Ninja motorbike installment with a tenor of
approximately one year and ten months, with accelerated
repayment. Since 2010, I’ve consistently used Adira Finance
for my financial needs.

Working with Adira Finance has been very beneficial for
me. Their services are excellent, the staff are friendly, the
administrative process is simple, and the loan amounts are
higher compared to competitors. That’s why I’ve used all
the vehicle registration certificates I own to secure loans
from Adira Finance to support my business.

In the future, I hope Adira Finance will offer more
competitive interest rates, even lower than their
competitors.




MR. EKO HERY SETIAWAN
(MULTIPURPOSE FINANCING CUSTOMER WITH VEHICLE REGISTRATION COLLATERAL)
HEAVY EQUIPMENT AND SHIP WORKSHOP OWNER




                                                                      2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 419
Page 422
           For me, Adira Finance has consistently provided excellent
           service. In terms of products, I find that Adira Finance offers
           competitive and high-quality financing solutions compared
           to other financial institutions. For this reason, we always
           recommend Adira Finance to our customers and prospective
           clients, as it stands out with greater payment flexibility and
           superior benefits compared to its competitors. Moreover,
           the application and disbursement process is remarkably
           fast—often completed within a single day.



           Adira Finance’s programs have consistently appealed to us,
           both as dealers and customers. Looking ahead, we hope
           Adira Finance continues to provide exceptional services and
           innovative products that distinguish it from other financing
           institutions.




                                                                                                DEALER HONDA - WIN
                                                                                             WIJAYA MAHKOTA PUTRA




           I have had a long-standing partnership with Adira Finance,
           continuing the collaboration that was first established by my
           mother-in-law when she led this business. I began assisting
           her and learning the industry well before the pandemic,
           specifically in 2017. Looking even further back, I have been
           familiar with, working alongside, and maintaining a strong
           relationship with Adira Finance for over 20 years.



           The service provided by Adira Finance has been truly
           exceptional, as evidenced by the longevity of our partnership.
           The fast credit approval process, transparent system, and
           professional service have greatly supported us in offering
           the best financing solutions to our customers. This is why
           I always prioritize recommending Adira Finance over other
           leasing companies. We hope this collaboration continues to
           grow and thrive in the future.




                                                                             DEALER HONDA - KENCANA SARI JAYA ABADI
                                                                                               LOUICE LEONTIA / ALLE




420 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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 Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                 and Analysis                Responsibility




                             2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 421
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422 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                                                             06
Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
 Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                 and Analysis                Responsibility




                 SU PP O RT I NG
                          DATA




                             2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 423
Page 426
         OPERATIONAL AREA                                             [SEOJK C.3[GRI 2-1]




                                          Sumbagut                                   Kalimantan
                                         38 Networks                                49 Networks
                                         127 Thousands of Customers                 158 Thousands of Customers
                                                      Sumbagteng
                                                     47 Networks
                                                     120 Thousands of Customers




          Sumbagsel
         47 Networks
         127 Thousands of Customers


                   Jabodetabek
                   61 Networks
                   537 Thousands of Customers
                                 West Java
                                 45 Networks                                   Central Java
                                 200 Thousands of Customers                    49 Networks
                                                                               229 Thousands of Customers


424 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                 Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                  Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                  and Analysis                Responsibility




               Sulawesi
               94 Networks
               201 Thousands of Customers




                                     Bali & Nusa Tenggara
 East Java                          28 Networks
50 Networks                         107 Thousands of Customers
193 Thousands of Customers




                                                              2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 425
Page 428
         THE COMPANY’S
         BUSINESS NETWORKS

         HEAD OFFICE                           JAKARTA - KELAPA GADING 1             JAKARTA BARAT (CAR) -
         Millenium Centennial Center           (MOTORCYCLE)                          LATUMENTEN
         Jl. Jend. Sudirman Kav 25, Karet,     Komp. Ruko Kokan Permata,             Ruko Seasons City Blok A07,
         Setiabudi, Jakarta Selatan            Kelapa Gading Blok F3A,5,6,7,         Jl. Latumenten No. 33, Jembatan
         Tel : 021- 52963322/3232              Kelapa Gading, Jakarta Utara          Besi, Tambora, Jakarta Barat
         Fax : 021-52964159                    Tel : 021-45851314                    Tel : 021-29071301
                                               Fax : 021-45851321                    Fax : 021-29071303
         JABODETABEKSER AREA-
         BRANCH OFFICE                         JAKARTA - KELAPA GADING               CIKARANG - SENTRA
                                               (CAR)                                 Komp. Ruko Bagasasi
         JAKSEL 1 - TEBET                      Komp. Ruko Kokan Permata,             Sentra Cikarang Blok B 20-22, Jl.
         Jl. KH Abdullah Syafe’i               Kelapa Gading Blok F 3A,5,6,7,        Raya Cikarang-Cibarusah RT 012/
         No. 50 A-C RT 012/RW 009,             Kelapa Gading, Jakarta Utara          RW 005, Sukaresmi, Cikarang
         Kel. Bukit Duri, Kec. Tebet           Tel : 021-45851314                    Selatan, Bekasi
         Jakarta Selatan                       Fax : 021-45851321                    Tel : 021-89117744
         Tel : 021-7902829                                                           Fax : 021-89117745
         Fax : 021-79191878                    KETAPANG JAKPUS
                                               JL. KH. Zainul Arifin No. 27, Blok    BEKASI 1 - GRAND MALL
         JAKARTA 3 (CAR) - TEBET               A3-A4, RT 002/RW 001, Petojo          Komplek Grand Mall Blok C No.
         Jl. KH Abdullah Syafe’i               Utara, Petojo, Jakarta Pusat          9-11, No 1, Jl. Jenderal Sudirman
         No. 50 A-C RT 012/RW 009,             Tel : 021-6322707                     No.1, Harapan Mulya, Medan
         Bukit Duri, Kec. Tebet                Fax : 021-6322709                     Satria, Bekasi
         Jakarta Selatan                                                             Tel : 021-8892107
         Tel : 021 -79187576                   DAAN MOGOT - JAKBAR                   Fax : 021-88955379
         Fax : 021-79191878                    Jl. Tanah Lot Blok LC I No 14 -
                                               15, RT 008 /RW 012, Kalideres,        PONDOK GEDE - JATIRAHAYU
         CILEDUG - TANGERANG                   Jakarta Barat                         Jl. Raya Hankam No. 60A-B, RT
         H.O.S Cokroaminoto                    Tel : 021-54376721                    007/RW 005, Jatirahayu, Pondok
         (Ciledug Raya) RT 001/RW              Fax : 021-54376342                    Melati, Bekasi, Jawa Barat
         006, Sudimara Timur, Ciledug,                                               Tel : 021-84995340
         Tangerang                             DAAN MOGOT (CAR) - JAKBAR             Fax : 021-84995042
         Tel : 021-73446773                    Jl. Tanah Lot Blok LC I No 14 - 15,
         Fax : 021-7323662                     RT 008/RW 012, Kalideres, Jakarta     PONDOK GEDE (MOBIL) -
                                               Barat                                 JATIRAHAYU
         CIPUTAT - TANGSEL                     Tel : 021-54376721                    Jl. Raya Hankam No. 60A-B, RT
         Kompleks Ruko Ciputat LOT,            Fax : 021-54376342                    007/RW 005, Jatirahayu, Pondok
         Jl. Dewi Sartika Kav 22-23, RT                                              Melati, Bekasi, Jawa Barat
         002/RW 009, Ciputat, Tangerang        JAKARTA 2 (CAR) - PONDOK              Tel : 021-84995340
         Selatan                               INDAH                                 Fax : 021-84995042
         Tel : 021-7415209                     Ruko Plaza 5 Pondok Indah
         Fax : 021-7406974                     Blok C - 6, Jl. Margaguna Raya,       BEKASI 2 - TAMBUN
                                               Gandaria Utara, Kebayoran Baru,       Ruko Permata Metropolitan
         CIPUTAT (CAR) - TANGSEL               Jakarta Selatan                       Blok A3 No. 31-33 Jl. Sultan
         Kompleks Ruko Ciputat LOT,            Tel : 021-7233336                     Hasanudin, Tambun, Bekasi
         Jl. Dewi Sartika Kav 22-23, RT 002/   Fax : 021-7233337                     Tel : 021-8831881
         RW 009, Ciputat,                                                            Fax : 021-88366581
         Tangerang Selatan
         Tel : 021-7415209
         Fax : 021-7406974




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                                      Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                       Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                       and Analysis                Responsibility




BEKASI 3 (CAR) - HARAPAN              SERANG - AHMAD YANI                              CIMANGGIS - DEPOK
INDAH                                 Jl. A. Yani No 157 RT 001/RW 004,                Jl. Raya Jakarta Bogor KM 31, RT
Mega Office Park Blok OP.3            Sumur Pucung, Serang                             001/RW 005 Cisalak, Sukmajaya,
Nomor 2 jalan Harapan Indah           Tel : 0254-209810                                Depok
Bulevar , Medan Satria, Bekasi        Fax : 0254-209818                                Tel : 021-87714727
Tel : 021-88866352                                                                     Fax : 021-87714730
Fax : -                               SERANG 2 (CAR) - AHMAD YANI
                                      Jl. A. Yani No 157 RT 001/RW 004,                DEPOK 4 - SAWANGAN
BEKASI 4 - HARAPAN INDAH              Sumur Pucung, Serang                             Jl. Raya Sawangan, RT 01/RW 02,
Mega Office Park Blok OP.3            Tel : 0254-209810                                Rangkapan Jaya, Pancoran Mas,
Nomor 2 jalan Harapan Indah           Fax : 0254-209818                                Depok
Bulevar , Medan Satria, Bekasi                                                         Tel : 021-77883737
Tel : 021-88866352                    CILEGON - AHMAD YANI                             Fax : 021-77886259
Fax : -                               Jl. A. Yani Link Kalang Anyar RT/
                                      RW 006/001, Kedaleman, Cibeber,                  BOGOR 1 - TAJUR
BEKASI 5 (CAR) - CIKARANG             Cilegon                                          Jl. Raya Tajur No. 158 A-C RT 01/
Komp. Ruko Cikarang Square Jl.        Tel : 0254-377581                                RW 06, Pakuan, Bogor Selatan,
Raya Cikarang-Cibarusah Blok B        Fax : 0254 377741                                Bogor
No.12, Pasirsari, Cikarang Selatan,                                                    Tel : 0251-8390373
Bekasi                                CILEGON (CAR) - AHMAD YANI                       Fax : 0251-8384222
Tel : 021-89119762                    Jl. A. Yani Link Kalang Anyar RT/
Fax : 021-89119765                    RW 006/001, Kedaleman, Cibeber,                  BOGOR 2 (MOBIL) - TAJUR
                                      Cilegon                                          Jl. Raya Tajur No. 162 D, Pakuan,
TANGERANG - ALAM SUTERA 1             Tel : 0254-377581                                Bogor Selatan, Bogor Selatan
Jl. Raya Serpong Km. 7 , Alam         Fax : 0254 377741                                Tel : 0251-378862
Sutera, BSD, Tangerang                                                                 Fax : 0251-310543
Tel : 021-53124573                    RANGKAS BITUNG - LEBAK
Fax : 021-53124559                    Jl. Mutatuli No. 38 A                            BOGOR 3 - SOLEH ISKANDAR
                                      Rangkasbitung Lebak                              JL. KH Soleh Iskandar Dinata No
TANGERANG - ALAM SUTERA 2             Banten, Muaraciujung Barat,                      476. A RT 004/RW 009, Kedung
(MOBIL)                               Rangkasbitung, Banten                            Badak, Tanah Sereal,Bogor
Jl. Raya Serpong Km. 7, Alam          Tel : 08121117118                                Tel : 0251-8362714
Sutera, BSD, Tangerang                Fax : -                                          Fax : 0251 - 8362807
Tel : 021-53124573
Fax : 021-53124559                    CILEUNGSI MALL                                   BOGOR - LEUWILIANG
                                      Jl. Raya Narogong Komplek Mall                   Ruko Cemplang, Jl. Galuga
CIKUPA - CITRA RAYA                   Cileungsi Blok C14-17, Cileungsi                 RT 002/RW 006, Ds. Dukuh,
Perumahan Citra Raya, Boulevard       Kidul, Cileungsi                                 Cempalang, Cibungbulang,
Raya Citra Raya Blok L 01 / 15 R,     Tel : 021-82496928                               Bogor
Cikupa, Tangerang                     Fax : 021-82480306                               Tel : 0251-8640084
Tel : 021-59400382                                                                     Fax : -
Fax : -                               CILEUNGSI (CAR) MALL
                                      Jl. Raya Narogong Komplek Mall                   CIBINONG - BOGOR
CIKUPA (CAR) - CITRA RAYA             Cileungsi Blok C14-17, Cileungsi                 Graha Cibinong Blok C1 no 21-23
Perumahan Citra Raya, Boulevard       Kidul, Cileungsi                                 Jl. Raya Jakarta-Bogor Km.43, Ciri
Raya Citra Raya Blok L 01 / 15 R,     Tel : 021-82496928                               Mekar, Cibinong, Bogor
Cikupa, Tangerang                     Fax : 021-82480306                               Tel : 021-87908409
Tel : 021-59400382                                                                     Fax : 021-87908900
Fax : -                               DEPOK - MARGONDA
                                      Jl. Margonda Raya No. 88 A-C,
PASAR BARU - TANGERANG                Kemiri Muka, Beji, Depok
Jl. Mohammad Toha No 14 C             Tel : 021-77204222
& 14 D, Gerendeng, Karawaci,          Fax : 021-77200022
Tangerang
Tel : 021-5537799                     DEPOK 3 (CAR) - MARGONDA
Fax : 021-5537798                     Jl. Margonda Raya No. 88 A-C,
                                      Kemiri Muka, Beji, Depok
                                      Tel : 021-77207408
                                      Fax : 021-77207409



                                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 427
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         JABODETABEKSER REGION-               KELAPA GADING - KALIMALANG          LEUWILIANG - PARUNG
         SHARIA BUSINESS UNIT                 Ruko Kalimalang Square, Jl. Raya    PANJANG
         BRANCH OFFICE                        Inspeksi Kalimalang No 9, Pondok    Jl. Moch, Toha No.23 RT 001/RW
                                              Labu, Durem Sawit, Jakarta Timur    004, Parung Panjang, Parung
         JAKARTA 3 (CAR) - TEBET              Tel : -                             Panjang, Bogor, Jawa Barat
         Jl. KH Abdullah Syafe’i              Fax : -                             Tel : 021-35299476
         No. 50 A-C RT 012/RW 009 Kel.                                            Fax : -
         Bukit Duri, Kec. Tebet Jakarta       BEKASI - BANTAR GEBANG
         Selatan                              Ruko Narogong Hill No 18 Jl. Raya   CIBINONG - GUNUNG PUTRI
         Tel : 021-7902829/79187576           Narogong KM 10, Bantargebang,       Komp. Ferry Sonneville Blok C.17,
         Fax : 021-79191878                   Bantargebang, Bekasi, Jawa          Tlanjung Udik, Gunung Putri,
                                              Barat                               Bogor, Jawa Barat
         CIPUTAT - TANGSEL                    Tel : -                             Tel : -
         Kompleks Ruko Ciputat Lot,           Fax : -                             Fax : -
         Jl. Dewi Sartika Kav 22-23
         RT 002/RW 009, Ciputat,              CIKUPA - BALARAJA                   JABODETABEKSER AREA-
         Tangerang Selatan                    Jl. Raya Sewang RT 003/RW 002,      OFFICES OTHER THAN
         Tel : 021-7415209                    Talangsari, Balaraja, Tangerang,    SHARIAH UNIT BRANCH
         Fax : 021-7406974                    Banten                              OFFICES
                                              Tel : 022189087935
         BEKASI 1 - GRAND MALL                Fax : -                             CIPUTAT - PONDOK LABU
         Komplek Grand Mall Blok C No.                                            Jl. RS.Fatmawati Raya No. 14a
         9-11, No 1, Jl. Jenderal Sudirman,   RANGKAS BITUNG - LABUAN             RT 006/RW 010, Pondok Labu,
         No.1, Harapan Mulya, Medan           Jl. Raya Jendral Sudirman -         Cilandak, Jaksel
         Satria, Bekasi, Jawa Barat           Labuan (depan SPBU 34 422 03),      Tel : -
         Tel : -                              Sukamaju, Labuan, Banten            Fax : -
         Fax : -                              Tel : -
                                              Fax : -                             BEKASI - BANTAR GEBANG
         SERANG - AHMAD YANI                                                      Ruko Narogong Hill No 18
         Jl. A. Yani No 157 RT 01/RW 04,      RANGKAS BITUNG -                    Jl. Raya Narogong KM 10, Bantar
         Sumur Pecung, Serang, Banten         MALINGPING                          Gebang, Bekasi
         Tel : 0254-209810                    JL. Raya Malingping - Bayah Kp      Tel : -
         Fax : 0254-209818                    Polotot Tengah Desa Sukaraja,       Fax : -
                                              Malingping, Lebak, Banten
         SERANG - AHMAD YANI II               Tel : -                             BOGOR 1 - LIDO
         Jl. A. Yani No 157 RT 01/RW 04,      Fax : -                             Kp. Tambakan Jl. Raya Danau
         Sumur Pecung, Serang, Banten                                             Lido RT 002/RW 001, Wates Jaya,
         Tel : 0254-209810                    CILEUNGSI - JONGGOL                 Cibongbong, Bogor
         Fax : 0254-209818                    Jl. Raya Jonggol No.9 RT 003/RW     Tel : -
                                              011, Jonggol, Bogor                 Fax : -
         BOGOR 1 - TAJUR                      Tel : -
         Jl. Raya Tajur No. 158 A-C RT 01/    Fax : -                             JABAR REGION-
         RW 06, Pakuan, Bogor Selatan,                                            BRANCH OFFICE
         Bogor                                BOGOR 1 - LIDO
         Tel : 0251-390372                    Kp. Tambakan Jl. Raya Danau         BANDUNG - SOEKARNO HATTA
         Fax : 0251-384222                    Lido RT 002/RW 001, Wates Jaya,     Jl. Soekarno Hatta No. 380,
                                              Cibongbong, Bogor                   Situsaeur, Bojong Loa Kidul,
         JABODETABEKSER REGION-               Tel : -                             Bandung
         OFFICES OTHER THAN                   Fax : -                             Tel : 022-5210766
         BRANCH OFFICES                                                           Fax : 022-5210796
                                              BOGOR 3 - PARUNG
         CIPUTAT - PONDOK LABU                Jl. Raya Kampung Jati RT 002/RW     BALEENDAH - JAKSANARANATA
         Jl. RS.Fatmawati Raya No. 14A,       006, Parung, Parung Kuda, Bogor     Jl. Jaksanaranta No. 7 RT 03/RW
         RT 006/RW 010, Pondok Labu,          Tel : -                             15, Baleendah, Kab. Bandung
         Cilandak, Jakarta Selatan            Fax : -                             Tel : 022-88882452
         Tel : -                                                                  Fax : 022-88882594
         Fax : -




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                                      Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                       Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                       and Analysis                Responsibility




BANDUNG (CAR) - PETA                  KARAWANG (CAR) - KERTABUMI                       SUKABUMI - PABUARAN
Jl. Peta No.156 RT 01/RW 04,          Jl. Kerta Bumi No 29 E - F, RT 003/              Jl. Surya Kencana No. D5 - D6 RT
Sukaasih, Bojongloa Kaler,            RW 009, Nagasari,                                003/RW 001, Gunung Parang,
Bandung                               Karawang Barat, Karawang, Jawa                   Cikole, Sukabumi
Tel : 022-6046331                     Barat                                            Tel : 0266-215366
Fax : 022-6046327                     Tel : 0267-411512                                Fax : 0266-217203
                                      Fax : 0267-400274
CIMAHI - NGRAMPAH                                                                      CIANJUR - JUANDA
Jl. Gadobangkong No. 94, RT 02/       CIKAMPEK - PURWAKARTA                            Jalan. Ir.H. Juanda No. 19B &
RW 03, Ngrampah, Cimahi.              Jl. Veteran Blok Cihideung No.                   19C, RT 01/RW 13, Pamayoman,
Tel : 022-6632500                     77, RT 05/RW 02, Ciseureuh,                      Cianjur, Jawa Barat
Fax : 022-6632530                     Purwakarta                                       Tel : 0263-282723
                                      Tel : 0264-231515                                Fax : 0263-282726
BANDUNG - UJUNG BERUNG                Fax : 0264-231516
Komp. Tritanpoint Bandung                                                              JABAR REGION-
Jl. AH Nasution No.B3-19 &            TASIKMALAYA - JUANDA                             SHARIA BUSINESS UNIT
B3-20,Cipadung Wetan, Ujung           Komp. Ruko TFT                                   BRANCH OFFICE
Berung, Bandung, Jawa Barat           Jl. Ir. H. Juanda No. 18, RT 001/RW
Tel : 022-7218491                     004, Linggajaya, Mangkubumi,                     BANDUNG (CAR) - PETA
Fax : 022-7216250                     Tasikmalaya                                      Jl. Peta No.156 RT 01/RW 04,
                                      Tel : -                                          Sukaasih, Bojongloa Kaler,
BANDUNG 6 - PUNGKUR                   Fax : -                                          Bandung
Jl. Pungkur No. 117                                                                    Tel : 022-6046331
RT 006/RW 005, Balonggede,            GARUT - CIKURAY                                  Fax : 022-6046327
Regol, Bandung                        Jl. Cikuray No. 66
Tel : 022 - 4241001                   RT 004/RW 002, Regol, Garut                      BANDUNG - UJUNG BERUNG
Fax : 022 - 4221982                   Kota, Jawa Barat                                 Komp. Tritanpoint Bandung, Jl.
                                      Tel : 0262-240882                                AH Nasution No. B3-19 & B3-20,
SUMEDANG - MAYOR                      Fax : 0262-243307                                Cipadung Wetan, Ujung Berung,
ABDURAHMAN                                                                             Bandung
Jl. Mayor, Abdurrachman               BANJAR - DIDI KARTASASMITA                       Tel : 022-7218491
No. 103, Kotakaler, Sumedang          Komp Pertokoan Victoria Plaza,                   Fax : 022-7216250
Utara, Sumedang, Jawa Barat           Jl. Mayjend. Didi Kartasasmita
Tel : 0261-201099                     Blok 8 No 3, 5, 6, Banjar Kolot,                 TASIKMALAYA - JUANDA
Fax : 0261-208256                     Banjar, Jawa Barat                               Komp. Ruko TST
                                      Tel : 0265-745288                                Jl. Ir. H. Juanda No. 18 RT/
SUBANG - OTTO ISKANDAR                Fax : 0265-745290                                RW: 001/004, Linggajaya,
Jl. Otto Iskandardinata No 103, RT                                                     Mangkubumi, Tasikmalaya
40/RW 10, karanganyar, Subang,        CIREBON - WAHIDIN                                Tel : -
Jawa Barat                            Jl. Dr. Wahidin Sudirohusodo                     Fax : -
Tel : 0260-421172                     No. 63 RT 01/RW 01, Sukapura,
Fax : 0260-421167                     Kejaksan, Cirebon                                CIREBON - WAHIDIN
                                      Tel : 0231-230750                                Jl. Dr. Wahidin Sudirohusodo
PAMANUKAN - SUBANG                    Fax : 0231-225672                                No. 63 RT 01/RW 0, Sukapura,
Jl. Raya Eyangtirtapraja No. 45                                                        Kejaksan, Cirebon
RT 02/RW 08, Desa Pamanukan           MAJALENGKA - ABDUL HALIM                         Tel : 0231-230750
Kota, Pamanukan, Subang, Jawa         Ruko Taman Hana Sakura Jl. Raya                  Fax : 0231-225672
Barat                                 Cigasong Jatiwangi, Cicenang,
Tel : 0260-555070                     Majalengka                                       JABAR REGION-
Fax : 0260-555066                     Tel : 0233-281223                                OFFICES OTHER THAN
                                      Fax : 0233-8285130                               BRANCH OFFICES
KARAWANG - KERTABUMI
Jl. Kerta Bumi No 29 E - F, RT 003/   JATIBARANG - WIDASARI                            BANDUNG - MAJALAYA
RW 009, Nagasari, Karawang            Jl. Raya Bangkaloa Ilir No. 25,                  Jl. Raya Majalaya - Cicalengka
Barat, Karawang                       Jatibarang, Bengkaloa, Widasari,                 Kp. Sukasari RT 001/RW 014,
Tel : 0267-411511                     Indramayu                                        Mekarpawitan, Paseh, Bandung
Fax : 0267-400274                     Tel : 0234-5357330                               Tel : 022-85962066
                                      Fax : 0234-353300                                Fax : 022-85962067



                                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 429
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         SUMEDANG - TANJUNG SARI              BANJAR - CIAMIS                       JABAR REGION-
         Perumahan Babakan Jati Permai,       Jl. Mr. Iwa Kusumasomantri, No.       OFFICES OTHER THAN
         Jl. Tanjung Sari No. 154, RT 02/     20B, Kertasari, Ciamis                SHARIAH UNIT BRANCH
         RW 06, Jatisari, Tanjung Sari,       Tel : 0265-772505                     OFFICES
         Sumedang                             Fax : 0265-2751632
         Tel : 022-7914290                                                          TASIKMALAYA - SINGAPARNA
         Fax : 022-7914296                    BANJAR - PANGANDARAN                  Kp. Babakan Cianda RT 01/
                                              Jl. Raya Babakan Dusun                Rw 012, Desa Cilampung Hilir,
         KARAWANG -                           Karanggedang, RT 03/RW 04             Padakembang, Tasikmalaya
         RENGASDENGKLOK                       Babakan, Pangandaran                  Tel : 0265-545770
         Jl. Raya Rengasdengklok              Tel : 0265-631585                     Fax : 0265-545783
         RT 009/RW 003, Amansari,             Fax : 0265-631584
         Rengasdengklok, Karawang                                                   TASIKMALAYA - KARANG
         Tel : 0267-8485191                   CIREBON - CILEDUG                     NUNGGAL
         Fax : 0267-8485207                   Jl. Pangeran Walasungsang No.         Jl. Raya Karangnunggal,
                                              137, RT 001/RW 001, Jatiseeng,        RT 01/RW 07, Karangnunggal,
         PURWAKARTA - CIKAMPEK                Ciledug, Cirebon                      Tasikmalaya
         Jl. Ir. H. Djuanda No. 89 C, Kp      Tel : 0231-663709                     Tel : 0265-580469
         Sukaseuri, RT 005/RW 002,            Fax : 0231-663712                     Fax : -
         Sarimulya, Kotabaru, Karawang
         Tel : 0264-4304703                   MAJALENGKA - KUNINGAN                 CIREBON - CILEDUG
         Fax : 0264-304580                    Jl. Pramuka No. 38, RT 007/RW         Jl. Pangeran Walasungsang
                                              003, Purnawirangun                    No. 137, RT 01/RW 01, Jatiseeng,
         TASIKMALAYA - SINGAPARNA             Kuningan                              Ciledug, Cirebon
         Kp. Babakan Cianda RT 01/RW          Tel : 0232-8881980                    Tel : 0231-663709
         012, Ds. Cilampung Hilir             Fax : 0232-8882154                    Fax : 0231-663712
         Padakembang, Tasikmalaya
         Tel : 0265-545770                    JATIBARANG - PATROL                   JATENG REGION-
         Fax : 0265-545783                    Jl. Raya Patrol RT 004/RW 003         BRANCH OFFICE
                                              (Depan Kantor Kecamatan
         TASIKMALAYA - KARANG                 Patrol - Indramayu), Patrol, Sukra,   SEMARANG I - MT HARYONO
         NUNGGAL                              Indramayu                             Jl. MT. Haryono 657 A
         Jl. Raya Karangnunggal RT 01/RW      Tel : 0234-612816                     Wonodri, Semarang Selatan,
         07, Karangnunggal, Tasikmalaya       Fax : 0234-612817                     Semarang
         Tel : 0265-580469                                                          Tel : 024-8318866
         Fax : -                              SUKABUMI - PELABUHAN RATU             Fax : 024-8416800
                                              Jl. Jend. Sudirman No. 99,
         GARUT - CIKAJANG                     Citepus, Pelabuhan Ratu, Jawa         SEMARANG 2 (CAR) - MT
         Jl. Raya Cikajang Kp. Cibodas RT     Barat                                 HARYONO
         001/RW 005, Cibodas, Cikajang,       Tel : 0266-434190                     Jl. MT. Haryono 657 A Lantai 3,
         Garut                                Fax : 0266- 435246                    Wonodri, Semarang Selatan
         Tel : 0262-577628                                                          Tel : 024-8318866
         Fax : -                              SUKABUMI - CICURUG                    Fax : 024-8416800
                                              Kp. Leuwi Orok, RT 09/RW 04
         GARUT - PAMEUNGPEUK                  Sundawenang,                          KENDAL - SOEKARNO HATTA
         Jl. Cigodeg RT 01/RW 02, Paas,       Parung Kuda, Sukabumi                 Jl. Soekarno Hatta 346
         Pameungpeuk, Garut                   Tel : 0266-654144                     RT 003/RW 003, Pekauman,
         Tel : -                              Fax : 0266-6541449                    Kendal
         Fax : -                                                                    Tel : 0294-571013
                                              CIANJUR - TANGGEUNG                   Fax : -
         GARUT - LIMBANGAN                    Wangunjaya Tanggeung RT 05/
         Jl. Raya Limbangan Kp. Lio Barat,    RW 01, Margaluyu, Tanggeung,          SALATIGA - OSAMALIKI
         RT 01/RW 07, Limbangan Barat,        Cianjur                               Jl. Osamiliki RT 01/RW 03 No.
         Blubur Limbangan                     Tel : 0263-363862                     34, Mangunsari, Kota Salatiga,
         Tel : 0262-438117                    Fax : 0263-363863                     Salatiga
         Fax : -                                                                    Tel : 0298-3429111
                                                                                    Fax : 0298-321902




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                                      Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                      and Analysis                Responsibility




SEMARANG 3 - SOEKARNO                SOLO - SOLO BARU                                 YOGYAKARTA - TEGALREJO
HATTA                                Jl. Raya Solo Permai JA No. 7-9,                 Jl. Jend. Sudirman No.42,
Jl. Supriyadi No. 27, RT 01/RW 08,   Solo Baru, Grogol                                Gowongan, Jetis, Yogyakarta
Kalicari, Pedurungan, Semarang       Tel : 0271-626626                                Tel : 0274-555007
Tel : 024-76729339                   Fax : 0271-626623                                Fax : -
Fax : 024-76729199
                                     SRAGEN - SUKOWATI                                JATENG REGION-
KUDUS - SUDIRMAN SQUARE              Jl. Raya Sukowati, No. 412, Sragen               OFFICES OTHER THAN
Komp. Sudirman Square Jl.            Wetan, Sragen                                    BRANCH OFFICES
Sudirman RT 03/RW 01, Rendeng,       Tel : 0271 894646
Kudus Kota.                          Fax : 0271-890913                                KENDAL - BOJA
Tel : 0291-441442                                                                     Jl. Tambora RT 005/RW 003,
Fax : 0291-444390                    KLATEN - PEMUDA UTARA                            Tamping, Boja, Kendal
                                     Jl. Pemuda Utara,                                Tel : 0294-571980
PATI - KYAI SALEH                    No. 113, Bareng, Klaten Tengah                   Fax : -
Jl. Kyai Saleh No. 31                Tel : 0272-322561
RT 006/RW 002, Pati Lor, Pati        Fax : 0272-322546                                SALATIGA - UNGARAN
Tel : 0295-386400                                                                     Jl. Muh. Yamin No. 10
Fax : 0295-381972                    YOGYAKARTA 1 - TEGALREJO                         Bandarjo, Ungaran Timur,
                                     Jl. Jend. Sudirman No.42,                        Semarang
PURWODADI - AHMAD YANI               Gowongan, Jetis, Yogyakarta                      Tel : 024-6927039
Jl. Ahmad Yani, No. 374              Tel : 0274-555007                                Fax : -
(Lingkungan Nglejok), Kuripan,       Fax : 0274-555062
Purwodadi                                                                             SALATIGA - AMBARAWA
Tel : 0292-423884                    YOGYAKARTA 2 - UMBUL HARJO                       Jl. Dr. Cipto No.18 RT/RW
Fax : 0292-425028                    Jl. IPDA TUT Harsono                             01/05, Ambarawa, Ambarawa,
                                     No. 55A, Umbul Harjo                             Semarang
TEGAL - JEND SUDIRMAN                Cangkringan, Yogyakarta                          Tel : 0298-3533000
Jl. Jend. Sudirman No. 23/25 RT      Tel : 0274-563131                                Fax : -
001/RW 004, Randugunting,            Fax : 0274-563061
Tegal Selatan, Tegal                                                                  SEMARANG 3 - DEMAK
Tel : 0283-322383                    MAGELANG - AHMAD YANI                            Jl. Sultan Hadiwijaya RT 05/RW 01,
Fax : 0283-320714                    Jl. Ahmad Yani No. 40                            Mangunjiwan, Demak, Semarang
                                     Kedungsari, Magelang Utara                       Tel : 0291-682087
PEKALONGAN - KH MANSUR               Tel : 0293- 363021                               Fax : 0291-685699
Jl. KH. Mansur 108                   Fax : 0293- 361246
Kel Bendan, Pekalongan                                                                KUDUS - JEPARA
Tel : 0285-434681                    JATENG REGION-                                   Jl. Pemuda, No. 10 A, RT 03/RW
Fax : 0285-431096                    SHARIA BUSINESS UNIT                             07, Panggang, Jepara
                                     BRANCH OFFICE                                    Tel : 0291-598628
PURWOKERTO - JEND                                                                     Fax : 0291-598659
SUDIRMAN                             SEMARANG I - MT HARYONO
JL. Jendral Sudirman, No.699, RT     Jl. MT. Haryono 657 A                            PATI - REMBANG
003/RW 008, purwokerto Wetan,        Wonodri, Semarang Selatan,                       Jl. P Sudirman No. 163
Kab. Banyumas                        Semarang                                         RT 01/RW 03, Kabongan Lor,
Tel : 0281-626028                    Tel : 024-8318866                                Rembang
Fax : 0281-626030                    Fax : 024-8416800                                Tel : 0295-6997093
                                                                                      Fax : -
BANJARNEGARA - STADION               TEGAL - JEND SUDIRMAN
JL. Stadion No. 03,                  Jl. Jend. Sudirman, No. 23/25,                   PURWODADI - BLORA
Parakancanggah, Banjarnegara         RT 001/RW 004, Randugunting,                     Jl. Gatot Subroto No. 76 RT 002/
Tel : 0286-5985920                   Tegal Selatan, Tegal                             RW 003, Blora, Blora
Fax : 0286-5985921                   Tel : 0283-322383                                Tel : 0296-532875
                                     Fax : 0283-320714                                Fax : 0296-531607
CILACAP - PERINTIS
KEMERDEKAAN                          SOLO BARU - SOLO                                 PURWODADI - GUBUG
Jl. Perintis Kemerdekaan, RT 01/     Jl. Raya Solo Permai JA No. 7-9                  Jl. A. Yani, RT 05/RW 04, Gubug,
RW 04, Kebonmanis                    Solo Baru, Grogol, Grogol, Solo                  Grobogan, Jawa Tengah
Cilacap Utara, Cilacap               Tel : 0271-626626                                Tel : 0292-5135892
Tel : 0282-548777                    Fax : 0271-626622                                Fax : 0292-5135891
Fax : 0282-548133

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         TEGAL - BUMIAYU                      KLATEN - BOYOLALI                    JATIM REGION-
         Jl. P. Diponegoro No. 72 RT/RW       Jl. Kates No. 2, Siswodipuran,       BRANCH OFFICE
         001/06, Bumiayu, Brebes              Boyolali
         Tel : 0289-432599                    Tel : 0276-323038                    SURABAYA 1 - MARGOREJO
         Fax : 0289-432399                    Fax : -                              Jl. Margorejo 63 A - B, Ruko
                                                                                   Margo Indah Shop House,
         TEGAL - KETANGGUNGAN                 YOGYAKARTA 2 - WONOSARI              Margorejo, Wonocolo, Surabaya
         Komp. Perdagangan di Jalan           Jl. KH. Agus Salim, No. 71, Kepek,   Tel : 031 - 8475288
         Utama, Jl. RA. Kartini 003 / 001,    Wonosari, Kab. Gunung Kidul          Fax : 031 - 8495477
         Ketanggungan, Brebes                 Tel : 0274-393382
         Tel : 0283-881511                    Fax : 0274-393383                    PAMEKASAN - PINTU GERBANG
         Fax : 0283-881513                                                         Jl. Pintu Gerbang, No. 21, RT 02/
                                              MAGELANG - TEMANGGUNG                RW 03, Bugih, Pamekasan
         PEKALONGAN - PEMALANG                Jl. Jend. Sudirman                   Tel : 0324-325383
         Jl. Jend. Sudirman timur, No.        No. 172,Kowanga, Temanggung          Fax : 0324-325861
         63 RT 002/RW 006, Wanareja           Tel : 0293-493511
         Selatan, Taman, Pemalang             Fax : 0293-493083                    SURABAYA 2 - IR SOEKARNO
         Tel : 0284-325695                                                         Ruko Icon 21 Blok S10-11, Jalan Dr.
         Fax : 0284-324138                    MAGELANG - PURWOREJO                 Ir. H. Soekarno 001/001,
                                              Jl. A. Yani, No. 25 A,               Tel : 031-5049898
         PURWOKERTO - PURBALINGGA             RT 05/RW 12, Purworejo               Fax : 031-5046633
         Jl. MT Haryono No. 20,               Tel : 0275-322500
         Purbalingga Kulon, Purbalingga       Fax : 0275-325075                    SURABAYA 3 (CAR) - KAYON
         Tel : 0281-894414                                                         Jl. Kayon No. 2 C-D RT 1/RW 5, Kel.
         Fax : 0281-892967                    MAGELANG - MUNTILAN                  Embong Kaliasin, Surabaya
                                              Komp. Munsen Kav A-2 Jl.             Tel : 031-5318640
         BANJARNEGARA - WONOSOBO              Tambakan, Temanggung,                Fax : 031-5318658
         Jl. RSUD, No. 2, Kp. Sedeng Kulon,   Muntilan, Magelang
         RT 13/RW 04, Wonosobo Barat,         Tel : -                              SURABAYA 4
         Wonosobo                             Fax : -                              Ruko Satelite Town Square Blok
         Tel : 0286-3326191                                                        B 16-18 Jl. Sukomanunggal,
         Fax : 0286-322871                    JATENG REGION-                       Surabaya
                                              OFFICES OTHER THAN                   Tel : 031-7322000
         CILACAP - MAJENANG                   BRANCH OFFICES OF                    Fax : 0317-324064
         Pasar Majenang,                      SHARIA BUSINESS UNITS
         Jl. Matahari, RT 005/RW 006,                                              SIDOARJO - HANG TUAH
         Sindangsari, Majenang, Cilacap       TEGAL - BUMIAYU                      Jl. Hang Tuah No. 2
         Tel : 0280-623796                    Jl. P. Diponegoro No. 72 RT 001/     RT 007/RW 002,
         Fax : -                              RW 006, Bumiayu, Brebes              Sidomekti, Sidoarjo
                                              Tel : 0289-432899                    Tel : 031-8921416
         CILACAP - KEBUMEN                    Fax : 0289-432399                    Fax : 031-8921221
         Jl. HM. Sarbini No.13
         RT 06/RW 02, Bumirejo,               TEGAL - KETANGGUNGAN                 GRESIK - KARTINI
         Kebumen                              Komp. Perdagangan di Jalan           Ruko Building Kartini Jl. R.A.
         Tel : 0287-385624                    Utama, Jl. RA. Kartini 003 / 001,    Kartini No. 236/A1, Sidomoro,
         Fax : -                              Ketanggungan, Brebes                 Kebomas
                                              Tel : 0283-881551                    Tel : 031-3987726
         SOLO - WONOGIRI                      Fax : 0283-881513                    Fax : 031-3990461
         Jl. A. Yani 172 RT 001/RW 002,
         Kerdukepik, Giripurwo, Wonogiri      SOLO - WONOGIRI                      TUBAN - LUKMAN HAKIM
         Tel : 0273-323588                    Jl. A. Yani 172 RT 001/RW 002,       Jl. Lukman Hakim No. 43, RT 003/
         Fax : 0273-323926                    Kerdukepik, Giripurwo, Wonogiri      RW 004 Tuban
                                              Tel : 0273-323588                    Tel : 0356-333066
         SRAGEN - KARANG ANYAR                Fax : 0273-323926                    Fax : 0356-332442
         Jl. Lawu No. 31 Karangpandan,
         Karang Anyar, Jawa Tengah                                                 BOJONEGORO - VETERAN
         Tel : 0271-495911                                                         Jl. Veteran, No. 188, RT 038/RW
         Fax : 0271-495898                                                         006, Desa Sukorejo, Bojonegoro
                                                                                   Tel : -
                                                                                   Fax : -


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                                     Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                     and Analysis                Responsibility




MOJOKERTO - YOS SUDARSO             TULUNGAGUNG - HASANUDIN                          SURABAYA 2 - IR. SOEKARNO
Jl. Yos Sudarso No. 29-35           Komp. Panglima Sudirman Trade                    Ruko Icon 21 Blok S10-11, Jl.
Mojokerto, Mentikan, Prajurit       Centre Blok B5-7 Jl. S. Hasanudin,               Dr. Ir. H. Soekarno 001/001,
Kulon, Mojokerto                    Kenayan, Tulungagung                             Klampisngasem, Sukolilo,
Tel : 0321-330393                   Tel : 0355-336270                                Surabaya
Fax : 0321-325842                   Fax : 0355-337002                                Tel : 031-5049898
                                                                                     Fax : 031-5046633
JEMBER - GAJAH MADA                 BLITAR - MELATI
Jl. Gajah Mada No. 229, RT 004/     Jl. Raya Melati No. 1, Ruko A - D                JEMBER - GAJAH MADA
RW 002, Kel. Kaliwates, Jember      (Simpang Melati Veteran),                        Jl. Gajah Mada No. 229, RT 004/
Tel : 0331-424666                   Kepanjen Kidul, Blitar                           RW 002, Kel. Kaliwates, Jember
Fax : -                             Tel : 0342-816178                                Tel : 0331-424666
                                    Fax : 0342-816179                                Fax : -
SITUBONDO - BASUKI RAHMAT
Jl. Basuki Rahmat, No. 128,         MALANG 1 - JA. SUPRAPTO                          KEDIRI - ERLANGGA
Mimbaan, Panji, Situbondo           Jl. Jaksa Agung Suprapto                         Jl. Erlangga 39 RT 002/RW 010,
Tel : 0338-670730                   No. 56, Claket Klojen, Malang                    Banjaran,Kediri Kota, Kediri
Fax : 0338-679980                   Tel : 0341-364646                                Tel : 0354-690533
                                    Fax : 0341-364616                                Fax : -
PROBOLINGGO - GATOT
SUBROTO                             MALANG 2 - TUMENGGUNG                            PASURUAN - SOEKARNO HATTA
Jl. Gatot Subroto, No. 65 - 67,     SURYO                                            Jl. Soekarno Hatta Pasuruan No.
Probolinggo, RT 01/RW 03,           Jl. R Tumenggung Suryo 30 A dan                  9A, Gadingrejo, Pasuruan
Mangunharjo, Mayangan,              B, Bunulrejo, Blimbing, Malang                   Tel : 0343-431534
Probolinggo                         Tel : 0341-579901                                Fax : 0343-411807
Tel : 0335-432200                   Fax : 0341-579902
Fax : -                                                                              JATIM REGION-
                                    KEPANJEN - AHMAD YANI                            OFFICES OTHER THAN
BANYUWANGI - S. PARMAN              Jl. Ahmad Yani No. 04 Kavling D1-                BRANCH OFFICES
Jl. S. Parman, No. 33,              D4, RT/RW: 04B/02, Kel. Ardirejo,
Komp. Perkantoran Gardenia          Kepanjen, Malang                                 PAMEKASAN - SUMENEP
Estate Kav. 5,6,7, Pakis,           Tel : 0341-393844                                Jl. Pahlawan No. 28, Pamolokan,
Banyuwangi                          Fax : 0341-391686                                Sumenep
Tel : 0333-411589                                                                    Tel : 032-86760086
Fax : 0333-414163                   PASURUAN - SOEKARNO HATTA                        Fax : 032-86760085
                                    Jl. Soekarno Hatta Pasuruan no 9
KEDIRI - ERLANGGA                   A, Gadingrejo, Pasuruan                          PAMEKASAN - SAMPANG
Jl. Erlangga 39, RT 002/RW 010,     Tel : 0343-431534                                Jl. Diponogoro RT/RW 03/03
Banjaran, Kediri Kota, Kediri       Fax : 0343-411807                                Banyuanyar, Sampang
Tel : 0354-690533                                                                    Tel : -
Fax : -                             JATIM REGION-                                    Fax : -
                                    SHARIA BUSINESS UNIT
MADIUN - AGUS SALIM                 BRANCH OFFICE                                    SURABAYA 2 - BANGKALAN
Jl. H Salim No. 176, RT 18/RW 05,                                                    Jl. R. E. Martadinata No. 28,
Nambahan Lor, Mangunhardjo,         PAMEKASAN - PINTU GERBANG                        Mlajah, Bangkalan
Madiun                              Jl. Pintu Gerbang No. 21, RT 02/                 Tel : 031-51161788
Tel : 0351 - 493101                 RW 03, Bugih, Pamekasan                          Fax : 031-51161755
Fax : 0351 - 493105                 Tel : 0324-325383
                                    Fax : 0324-325861                                GRESIK - LAMONGAN
PONOROGO - JEND. SUDIRMAN                                                            Ruko Lamongan Trade Center
Jl. Panglima Besar Sudirman, No.                                                     Blok B 9-10, Jl. Sunan Giri,
55, Mangkujayan, Ponorogo                                                            Tumenggungan, Lamongan
Tel : 0352-489241                                                                    Tel : 0322-324834
Fax : 0352-462340                                                                    Fax : 0322-324856




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         MOJOKERTO - MOJOSARI                 PONOROGO - PACITAN                   PASURUAN - PANDAAN
         Komp Ruko Royal RE-2, Jl.            Jl. Panglima Sudirman No. 151        Jl. Raya Kalitengah No. 11, RT 006/
         Airlangga, Seduri, Mojosari,         RT 02/RW 01, Baleharjo, Pacitan,     RW 005, Karangjati, Pandaan,
         Mojokerto                            Pacitan                              Pasuruan
         Tel : 0321-595838                    Tel : 0357-885151                    Tel : 0343-636323
         Fax : 0321-593263                    Fax : -                              Fax : 0343-634040

         MOJOKERTO - JOMBANG                  TULUNGAGUNG - TRENGGALEK             SURABAYA 2 - BANGKALAN
         Jl. Soekarno Hatta, No. 3,           Jl. Soekarno-Hatta Komplek           Jl. R. E. Martadinata No. 28,
         Komp. Ruko Cempaka Mas               Ruko Hayam Wuruk No. A2-A3           Mlajah, Bangkalan
         Blok A, No. 19-20, Kepuh             Trenggalek, Ngatru, Trenggalek       Tel : 031-51161788
         Kembeng,Peterongan, Jombang          Tel : 0334-891562                    Fax : 031-51161755
         Tel : 0321-871564                    Fax : -
         Fax : -                                                                   SUMBAGUT REGION -
                                              BLITAR - WLINGI                      BRANCH OFFICE
         JEMBER - BALUNG                      Jl. Panglima Sudirman (Samping
         Jl. Rambipuji, No. 120 Balung Lor,   Laboratorium Kartika), RT 01/RW      MEDAN 1 - RING ROAD
         Balung, Jember                       05, Beru, Wlingi, Blitar             Komplek OCBC, No. 08,9,10,11, JL.
         Tel : 0336-621666                    Tel : 0334-891562                    Ringroad Setiabudi II, Sunggal,
         Fax : -                              Fax : -                              Medan Sunggal
                                                                                   Tel : 061-4519991
         SITUBONDO - BONDOWOSO                PASURUAN - PANDAAN                   Fax : 061-4516915
         Ruko Crown Plaza, Wahid Hasyim       Jl. Raya Kalitengah No. 11 RT 6/5,
         168, Blindungan, Bondowoso           Karangjati, Pandaan, Pasuruan        MEDAN 2 (CAR) - RING ROAD
         Tel : 0332-423135                    Tel : 0343-636323                    Komplek OCBC, No. 08,9,10,11, JL.
         Fax : 0332-432673                    Fax : 0343-634040                    Ringroad Setiabudi II, Sunggal,
                                                                                   Medan Sunggal
         PROBOLINGGO - LUMAJANG               JATIM REGION-                        Tel : 061-4519991
         Jl. Wachid Hasyim No. 80             OFFICES OTHER THAN                   Fax : 061-4516915
         Citrodiwangsan Lumajang,             BRANCH OFFICES OF
         Tompokkersan, Lumajang,              SHARIA BUSINESS UNITS                MEDAN 3 - TITI KUNING
         Lumajang                                                                  Jl. Abdul Haris Nasution, No. 88D,
         Tel : 0334-891562                    PAMEKASAN - SUMENEP                  Titi Kuning, Medan Johor, Medan
         Fax : -                              Jl. Pahlawan No. 28,                 Tel : 061-7873629
                                              Pamolokan, Sumenep                   Fax : 061- 7873638
         BANYUWANGI - GENTENG                 Tel : 032-86760086
         Jl. Gajah Mada, No. 281-287,         Fax : 032-86760085                   TEBINGTINGGI - A YANI
         Dusun Krajan, RT 001/RW                                                   Jl. Ahmad Yani, No. 200 A - C,
         005, Genteng Kulon, Genteng,         PAMEKASAN - SAMPANG                  Mandailing Natal, Padang Hulu,
         Banyuwangi                           Jl. Diponogoro RT 03/RW 03           Tebing Tinggi
         Tel : 0333-842346                    Banyuanyar, Sampang                  Tel : 0621-328468
         Fax : 0333-842198                    Tel : -                              Fax : -
                                              Fax : -
         KEDIRI - NGANJUK                                                          KISARAN - ABDI SETYA BHAKTI
         Jl. Gatot Subroto No. 2B Nganjuk,    JEMBER - BALUNG                      Jl. Abdi Setya Bhakti, Komp.
         Kauman, Nganjuk, Nganjuk             Jl. Rambipuji No. 120, Balung Lor,   Graha Asahan Indah, Blok C,
         Tel : 082894064857                   Jember, Jawa Timur                   No. 35 -36, Sei Ranggas, Kisaran
         Fax : -                              Tel : 0336-621666                    Barat, Asahan
                                              Fax : -                              Tel : 0623-348239
         MADIUN - NGAWI                                                            Fax : 0623-348237
         Jl. Yos Sudarso No. 28,              KEDIRI - NGANJUK
         Margomulyo, Ngawi, Ngawi             Jl. Gatot Subroto No. 2b,Kauman,     PEMATANG SIANTAR - SANG
         Tel : 0351-745522                    Nganjuk                              NAWALUH
         Fax : 0351-742178                    Tel : 082894064857                   Jl. Sang Nawaluh Kompleks,
                                              Fax : -                              Mega Land Blok AA, No. 18 - 20,
                                                                                   Siopta Suhu, Siantar Timur,
                                                                                   Pematang Siantar
                                                                                   Tel : 0622-24375
                                                                                   Fax : 0622-27386



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                                      Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                      and Analysis                Responsibility




RANTAU PRAPAT -                      MEDAN - MARELAN                                  PADANG SIDEMPUAN - KOIMA
SISINGAMAHARAJA                      Jl. Marelan Pasar IV, No. 67,                    Jl. Kapten Koima No. 62A, Wek II,
Jl. Sisingamangaraja No. 38-40,      Reggas Pulau, Medan Marelan,                     Psp Utara, Padang Sidempuan
Aek Tapa, Kel. Bakaran Batu          Marelan, Sumut                                   Tel : 0636 - 28908
Tel : 0624-327755                    Tel : 061- 6841284                               Fax : 0636 - 28906
Fax : 0624-327753                    Fax : - 		
                                                                                      PADANG SIDEMPUAN -
SUMBAGUT REGION-                     MEDAN - LUBUK PAKAM                              SIBUHUAN
SHARIA BUSINESS UNIT                 Jl. Diponegoro No. III, Lubuk                    Jl. K.H. Dewantara Lingkungan
BRANCH OFFICE                        Pakam I - II, Deli Serdang, Sumut                VI, Pasar Sibuhuan, Barumun,
                                     Tel : 061-7955715                                Padang Lawas
BANDA ACEH - TEUKU UMAR              Fax : -                                          Tel : 0636 - 421591
JL.Dr. Mr. Moh. Hasan, Batoh,                                                         Fax : 0636 - 421421
Leung Bata, Banda Aceh               MEDAN - KABANJAHE
Tel : 0651-40181                     Jl. Kapten Upah Tendi Sebayang                   PADANG SIDEMPUAN - NIAS
Fax : 0651-40162                     No. 07, RT 005/RW 003, Padang                    Jl. Diponegoro LK IV No. 269, Illir,
                                     Mas, Kabanjahe, Karo                             Gunung Sitoli, Nias
LANGSA - AHMAD YANI                  Tel : 0628-21700                                 Tel : 0639 - 22216
Jl. A. Yani No 78 (samping           Fax : 0628-20900                                 Fax : -
swalayan senyum), Paya Bujuk
Blang Pase, Langsa Kota, Langsa      TEBING TINGGI - SEI RAMPAH                       PADANG SIDEMPUAN -
Tel : 0641-7444205                   Jl. Negara Komplek Ruko Asia                     PANYAMBUNGAN
Fax : 0641-7444208                   Bisnis Centre No. 88 DD, Sei                     Jl. Willem Iskandar, Pidoli
                                     Rampah, Serdang Begadai                          Lombang, Mandailing Natal
MEULABOH - JOHAN                     Tel : 0621-441471                                Tel : -
PAHLAWAN                             Fax : 0621-441471                                Fax : -
Jl. Manekroo Simpang Geureutee,
(Samping Warkop Malaka),             KISARAN - AEK KANOPAN                            SUMBAGUT REGION-
Kuta Padang, Johan Pahlawan,         Jl. Besar Aek Loba Pekan,Ledong                  OFFICES OTHER THAN
Meulaboh                             Barat, Aek Kuasan Asahan                         BRANCH OFFICES OF
Tel : 0655-7551496                   Tel : 0624-92044                                 SHARIAH BUSINESS UNITS
Fax : 0655-7551495                   Fax : 0624-92847
                                                                                      ACEH - LHOKSEUMAWE
MEDAN - RING ROAD                    PEMATANG SIANTAR - BALIGE                        JL. Samudera Baru, Simpang
Jl. Gagak Hitam/Komplek OCBC         Jl. Sisingamaraja No 158,                        Empat, Banda Sakti
No A8-A11, Ringroad Setiabudi II,    Napitupulu Bagasan, Balige, Toba                 Tel : -
Kel. Asam Kumbang, Kec. Medan        Samosir                                          Fax : -
Selayang, Medan                      Tel : 0632 - 21565
Tel : 061-4519991                    Fax : 0632 - 21555                               LHOKSEUMAWE - PHATON LABU
Fax : -                                                                               JL. Banda Aceh-Medan, Desa
                                     PADANG SIDEMPUAN - GUNUNG                        Ceumpeudak, Tanah Jumbo Aye,
SUMBAGUT REGION-                     TUA                                              Aceh Utara
OFFICES OTHER THAN                   Jl. Lintas Gunung Tua-Padang                     Tel : 0645- 91647
BRANCH OFFICES                       Sidempuan Km 2,5, Pasar                          Fax : -
                                     Gunung Tua, Padang Bolak,
MEDAN - BINJAI                       Padang Lawas Utara                               LHOKSEUMAWE - TAKENGON
Jl. Sultan Hasanuddin No. 12A,       Tel : 6357-010009                                Jl. Bireuen-Takengon, Desa Kebet,
Satria, Binjai Kota, Binjai, Sumut   Fax : 0624-495831                                Bebesan, Aceh Tengah
Tel : 061-8828880                                                                     Tel : 0643- 24546
Fax : 061-8820479                    PADANG SIDEMPUAN - KOTA                          Fax : -
                                     PINANG
MEDAN - TEMBUNG                      Jl. Bukit No.73A Komp. Ruko                      ACEH - BIREUN
Komplek Mega City Tembung            Baru, Kota Pinang, Kota Pinang,                  JL. Laksamana Malahayati No. 5,
Blok A20, Desa Bandar Klippa         Labuhan Batu                                     Desa Bandar Bireuen, Kota Juang
Percut Sei Tuan, Deli Serdang        Tel : 0624-496194                                Tel : -
Tel : 061-7381768                    Fax : 0624-495831                                Fax : -
Fax : 061-7385970




                                                                  2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 435
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         ACEH - SIGLI                         SUMBAGTENG REGION-                  PERAWANG - TUALANG
         JL. Prof. A Majid Ibrahim,           BRANCH OFFICE                       Jl. Raya Perawang KM 07 RT.
         Gampong Blang Asan, Kota Sigli                                           002/RW. 003, Perawang Barat,
         Tel : -                              PADANG - THAMRIN                    Tualang, Siak
         Fax : -                              Jl. Thamrin No. 1, Belakang         Tel : 0811-7087-82
                                              Pondok, Padang Selatan, Padang      Fax : 0751-841411
         LANGSA - IDI                         Tel : 0751-812235
         JL. Medan Banda Aceh Mansur,         Fax : 0751-841411                   PEKANBARU 2 (MOBIL) -
         Gampong Tanah Anou, Idi                                                  TAMBUSAI
         Rayeuk                               PADANG 2 (MOBIL) - AGUS             Jl. Tuanku Tambusai, Jadirejo,
         Tel : -                              SALIM                               Sukajadi, Pekanbaru
         Fax : -                              Jl. H Agus Salim, No. 17 C D, RT    Tel : 0761-7891465
                                              003/RW 003, Kel. Sawahan, Kec.      Fax : 0761 - 7891470
         MEULABOH - BLANGPIDI                 Padang Timur, Kota Padang
         JL. Kesehatan, Kuta Tuha,            Tel : 0751-7530558                  REGAT - SULTAN IBRAHIM
         Blangpidie                           Fax : 0751-7530557                  Jl. Sultan Ibrahim RT 017/RW 06,
         Tel : -                                                                  Kel. Kampung Besar, Rengat, Kab.
         Fax : -                              PARIAMAN - JATI                     Indragiri Hulu
                                              Jl. Sentot Ali Basa (Depan Masjid   Tel : 0769-324217
         MEULABOH - SUBULUSSALAM              Raya Jati Pariaman), Jati Mudik,    Fax : 0769-324218
         JL. Teuku Umar, Subussalam,          Pariaman Tengah, Pariaman,
         Simpang Kiri, Nangroe Aceh           Tel : 0751-91240                    BANGKINANG - M YAMIN
         Darussalam                           Fax : 0751-91280                    JL. Prof M Yamin SH RT 03/RW 01,
         Tel : -                                                                  Bangkinang Kota, Kampar
         Fax : -                              PASAMAN - SIMPANG EMPAT             Tel : 0676232333237
                                              Jl. Lintang Selatan Empat           Fax : -
         LANGSA - KUALA SIMPANG               Manggopoh Simpang Empat
         Jl. Medan, Banda Aceh, Dekat         (di samping Simpang Polsek          DUMAI - AHMAD YANI
         Hotel Moreilisa                      Pasaman) Lingkungan AUA,            Jl. Ahmad Yani RT 17, Ratu Sima,
         Tel : -                              Pasaman Barat, Pasaman,             Dumai Selatan, Dumai
         Fax : -                              Pasaman Barat                       Tel : 0765-36985
                                              Tel : 0753-466383                   Fax : 0765-37008
         LANGSA - KUTACANE                    Fax : 0753-466382
         JL. Iskandar Muda, Medan                                                 BATAM - LAKSANAMA BINTAN
         Kutacane                             SOLOK - PASAR PANDAN                Jl. Laksamana Bintan Komplek
         Tel : -                              Jl. Pandan Ujung No. 41, RT 01/     Bintang Mas Blok C No. 2, 3 &
         Fax : -                              RW 01 Pasar Pandan Air, Pasar       3A, Sei Panas, Bukit Jodoh, Batu
                                              Pandan Air Mati, Tanjung            Ampar, Batam
         MEDAN - MARELAN                      Harapan, Solok                      Tel : 0778-492051
         Jl. Marelan Pasar IV No. 67,         Tel : 0755-21038                    Fax : 0778-492045
         Rengas Pulau, Medan Marelan          Fax : 0755-325150
         Tel : 061- 6841284                                                       SUMBAGTENG REGION-
         Fax : 061-6857041                    AGAM - JAMBU AIR                    SHARIA UNIT BRANCH
                                              Ruko Panama Jl. Jambu Air KM 2,     OFFICE
         MEDAN 1 - TEMBUNG                    No.75 & 77, Banuhampu Sungai
         Jl. Besar Tembung Komplek            Puar, Agam                          PADANG - THAMRIN
         Mega City Blok A No. 20              Tel : 0752 628836                   Jl. Thamrin No. 1, Belakang
         Tel : 061-7381768                    Fax : 0752 628836                   Pondok, Padang Selatan, Padang
         Fax : 061-7385970                                                        Tel : -
                                              PEKAN BARU - JENDRAL                Fax : -
         MEDAN - BINJAI                       SUDIRMAN
         Jl. Gagak Hitam/Komplek OCBC         Jl. Jend Sudirman No.121            BUKIT TINGGI - JAMBU AIR
         No A8-A11, Ringroad Setiabudi II,    Pekanbaru, RT 01/RW 05,             Ruko Panama Jl. Jambu Air
         Kel. Asam Kumbang, Kec. Medan        Wonorejo, Marpoyan Damai,           KM 2 No.75 & 77, Taluk IV Saku,
         Selayang, Medan                      Pekanbaru                           Banuhampu Sungai Puar, Agam
         Tel : 061 - 8828880                  Tel : 0761-855351                   Tel : -
         Fax : 061-8820479                    Fax : 0761-849000                   Fax : -




436 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                       Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                        Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                        and Analysis                Responsibility




BANGKINANG - TEUKU UMAR                BUKIT TINGGI - PAYAKUMBUH                        RENGAT - AIR MOLEK
JL. Prof M Yamin SH RT 03/             Komp Toyota Intercom                             Jl. Jend.Sudirman No.69 RT 003/
RW 01 Kel. Bangkinang                  Payakumbuh, Jl. Sukarno                          RW 002, Tanjung Gading, Pasir
Kec. Bangkinang Kota, Kab              Hatta, No. 1, Pakan Sinayan,                     Penyu, Indragiri Hulu
Kampar, Kel. Bangkinang, Kec           Payakumbuh Barat                                 Tel : 0769-442730
Bangkinang, Kampar                     Tel : 0752-95460                                 Fax : 0769-442730
Tel : -                                Fax : -
Fax : -                                                                                 RENGAT - TEMBILAHAN
                                       PEKANBARU - LIPAT KAIN                           JL. H. SADRI RT 02/RW 06,
SUMBAGTENG REGION-                     Komp Toyota Intercom                             Tembilahan Kota
OFFICES OTHER THAN                     Payakumbuh, Jl. Sukarno                          Tel : 0768-21788
BRANCH OFFICES                         Hatta, No. 1, Pakan Sinayan,                     Fax : 0768-21757
                                       Payakumbuh Barat
PADANG - AIRHAJI                       Tel : 0752-95460                                 BANGKINANG - UJUNG BATU
Jl. Koto Panai, Koto Panai Air Haji,   Fax : -                                          ROKAN
Linggo Sari Baganti, Pesisir                                                            Jl. Jend. Sudirman Ujung Batu RT
Selatan                                PERAWANG - PANGKALAN                             001/RW 001, Ujung Batu Timur,
Tel : 0757-7344347                     KERINCI                                          Ujung Batu, Rokan Hulu, Riau
Fax : 0757-7344350                     Jl. Akasia No. 58 E-F (Samping                   Tel : 0762-62177
                                       Kantor PLN) RT 001/RW 005,                       Fax : 0762-62177
PARIAMAN - LUBUK ALUNG                 Pangkalan Kerinci, Pelalawan,
Jl. Raya Padang Bukittinggi,           Siak, Riau                                       BANGKINANG - PASIR
Korong Sungai Abang, Lubuk             Tel : 0761-493028                                PANGARAYAN
Alung, Padang Pariaman                 Fax : 0761-493057                                Jl. Tuanku Tambusai RT 001/RW
Tel : 0751-698389                                                                       002 Pasir Putih Timur, Pematang
Fax : -                                PERAWANG - SIAK                                  Berangan, Rambah, Riau
                                       Jl. Raja Kecik RT 012/RW 04,                     Tel : -
PASAMAN - UJUNG GADING                 Kampung Dalam, Siak, Siak, Riau                  Fax : -
Jl. Flores Jorong Kuamang, Ujung       Tel : 0764-320729
Gading, Lembah Melintang,              Fax : 0764-320729                                BANGKINANG - DALU-DALU
Pasaman Barat                                                                           Jl. Tuanku Tambusai RT 01/RW
Tel : 0753-470512                      PERAWANG - SOREK                                 01, Dalu-dalu, Tambusai Tengah,
Fax : 0753-470140                      Jl. Lintas Timur (samping Planet                 Rokan Hulu, Riau
                                       Swalayan), Sorek Satu, Pangkalan                 Tel : -
PASAMAN - LUBUK SIKAPING               Kuras Pelalawan, Sorek, Riau                     Fax : -
Komp. Pasar Lamo, Jl. Sudirman         Tel : 0761-492176
No. 241, Durian Tinggi, Lubuk          Fax : 0761-492175                                BANGKINANG - FLAMBOYAN
Sikaping                                                                                Jl. Lintas Duri Dumai KM 125
Tel : 0753-321714                      PERAWANG - KANDIS                                (Sebelah Hotel Surya), RT 10/
Fax : -                                Jl. Raya Pekanbaru - Duri KM 72                  RW 3, Tanjung Sawit, Tampung,
                                       RT 001/RW 002, Telaga Sam-sam,                   Kampar, Riau
SOLOK - SAWAH LUNTO                    Kandis, Siak, Riau                               Tel : -
Jl. Lintas Sumatera, Km. 3, Jorong     Tel : 0761-598833                                Fax : -
Padang, Candi Nagari Sei, Dareh,       Fax : 0761-598833
Pulau Punjung Darmasraya                                                                DUMAI - DURI
Tel : 0754-451296                      RENGAT - TALUK KUANTAN                           Jl. Lintas Duri Dumai KM 125
Fax : -                                Jl. Lintas Timur Simpang 4 Belilas,              (Sebelah Hotel Surya), RT 10/RW
                                       RT 15/RW 05, Riau                                3, Balai Makam, Duri, Riau
SOLOK - KOTO BARU                      Tel : 0760-20245                                 Tel : 0765-598404
Jl. Lintas Sumatera,                   Fax : 0760-20717                                 Fax : 0765-598403
Pasar Koto Baru, Palo Padang
Koto Baru, Dharmasraya                 RENGAT - BELILAS                                 DUMAI - BENGKALIS
Tel : 0754-71851                       Jl. Lintas Timur Simpang 4 Belilas,              Jl. Gatot Subroto RT 01/RW 04,
Fax : -                                RT 15/RW 05, Pangkasai, Seberida                 Rimba Sekampung, Bengkalis,
                                       Tel : -                                          Riau
                                       Fax : -                                          Tel : 0766-22561
                                                                                        Fax : 0766-22563




                                                                    2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 437
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         DUMAI - SELAT PANJANG                PADANG - AIRHAJI                     PANGKAL PINANG - JEND
         Jl. Banglas RT 003/RW 003, Selat     Koto Panai (Samping Yamaha Air       SUDIRMAN
         Panang Timur, Riau                   Haji), Koto Panai Air Haji, Linggo   Jl. Jend. Sudirman No. 22 - 23
         Tel : -                              Sari Baganti, Pesisir Selatan        (Depan PT. Timah), Taman Bunga,
         Fax : -                              Sumbar                               Gerunggang, Pangkalpinang,
                                              Tel : 0757-7344347                   Bangka Belitung
         DUMAI - OMBAK - BAGAN BATU           Fax : 0757-7344350                   Tel : 0717 438 422
         Jl. Jend. Sudirman RT 02/RW 02,                                           Fax : 0717 438 596
         Bagan Batu, Riau                     BUKIT TINGGI - PAYAKUMBUH
         Tel : 0765-51777                     Komp Toyota Intercom                 BATU RAJA - OKU
         Fax : 0765-552053                    Payakumbuh Jl. Sukarno Hatta,        Jl. DR. Moh. Hatta Komp.
                                              No 1                                 Simpang Baku RT 11/RW 05,
         BATAM - TANJUNG PINANG               Tel : 0752-95460                     Komp Simpang Bakung
         Jl. Gatot Subroto Km. 5 Bawah        Fax : 0752-796718                    RT/RW: 011/005
         No.4, Bulang, Tanjung Pinang                                              Tel : 0735-322200
         Timur, Riau                          SUMBAGSEL REGION-                    Fax : 0735-323675
         Tel : 0771-314599                    BRANCH OFFICE
         Fax : -                                                                   BENGKULU - TENDEAN
                                              JAMBI - HAYAM WURUK                  Jl. Kapt. Tendean, No. 27A-D RT
         SUMBAGTENG REGION-                   Jl. Hayam Wuruk No. 49 - 51, Payo    004/RW 002, Jembatan Kecil,
         OFFICES OTHER THAN                   Lebar, Jelutung, Jambi               Singaraja Pati, Bengkulu
         BRANCH OFFICES OF                    Tel : 0741-27979                     Tel : 0736-341732
         SHARIAH BUSINESS UNITS               Fax : 0741-27979                     Fax : 0736-345457

         BANGKINANG - PASIR                   JAMBI 2 (MOBIL) - HAYAM              BENGKULU 2 (MOBIL) -
         PAGARAYAN                            WURUK                                TENDEAN
         Jl. Tuanku Tambusai RT 01/RW 02      Jl. Hayam Wuruk No. 49-51, Payo      Jl. Kapt. Tendean, No. 27A-D RT
         Pasir Putih Timur                    Lebar, Jelutung, Jambi               004/RW 002, Jembatan Kecil,
         Tel : -                              Tel : 0741-27979                     Singaraja Pati, Bengkulu
         Fax : -                              Fax : 0741-27979                     Tel : 0736-342478
                                                                                   Fax : 0736-345457
         BANGKINANG - DALU-DALU               MUARA BUNGO - JEND
         Jl. Tuanku Tambusai RT 01/RW         SUDIRMAN                             LAMPUNG - GATOT SUBROTO
         01 Pasir Putih Timur, Pematang       Jl. Jenderal Sudirman No. 65 RT      Jl. Gatot Subroto, No. 99 D-H,
         Berangan, Rambah, Kabupaten          002/RW 001, Pasir Putih, Rimbo       Tanjung Gading, Kedamaian,
         Rokan Hulu                           Tengah, Bungo                        Bandar Lampung
         Tel : -                              Tel : 08117452128                    Tel : 0721-242293
         Fax : -                              Fax : -                              Fax : 0721-242295

         BANGKINANG - UJUNG BATU              PALEMBANG - BASUKI RAHMAT            LAMPUNG 2 (MOBIL) - GATOT
         ROKAN                                Jl. Basuki Rahmat, No. 1779          SUBROTO
         Jl. Jenderal Sudirman Kampung        ABCD, RT 26/RW 10, Pahlawan,         Jl. Gatot Subroto, No. 99 D-H,
         Baru Bawah, Ujung Batu, Ujung        Kemuning, Palembang                  Tanjung Gading, Kedamaian,
         Batu, Rokan Huli, Riau               Tel : 0711-310022                    Bandar Lampung
         Tel : -                              Fax : 0711-378735                    Tel : 0721-242293
         Fax : -                                                                   Fax : 0721-242295
                                              PALEMBANG 3 - VETERAN
         BANGKINANG - FLAMBOYAN               Kompleks Rajawali, JL. Veteran,      BANDAR JAYA - PROKLAMATOR
         Jl. Lintas Petapahan, Kota Garo,     No. 993,RT 16/RW 05, Ilir Timur,     Jl. Proklamator Raya, No. 23,
         RT 016/RW 005, Bangkinang            Palembang                            Dusun 5, RT 012/RW 005,
         Tel : -                              Tel : 0711-310511                    Bandar Jaya Barat, Terbanggi
         Fax : -                              Fax : 0711-310512                    Besar, Lampung Tengah
                                                                                   Tel : 0725-25980
                                                                                   Fax : 0725-25981




438 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                     Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                      Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                      and Analysis                Responsibility




SUMBAGSEL REGION-                    MUARA BUNGO - BANGKO                             BATURAJA - BELITANG
SHARIA BUSINESS UNIT                 Jl. Tiga Jalur Lintas Sumatera                   Jl. Sudirman RT 003/RW 005,
BRANCH OFFICE                        RT 010/RW 004, Lingkungan                        Gumawang, Oku Timur
                                     Permata Permai, Sei Ulak, Nalo                   Tel : -
JAMBI - HAYAM WURUK                  Tantum, Marangin,                                Fax : -
Jl. Hayam Wuruk No. 49 - 51, Payo    Tel : 0746-322848
Lebar, Jelutung, Jambi               Fax : 0746-322849                                BENGKULU 2 - LUBUKLINGGAU
Tel : 0741-27979                                                                      Jl. Sultan Mahmud Badaruddin
Fax : 0741-27979                     MUARTA BUNGO -                                   II, No. 75, RT 006/RW 00,
                                     SOROLANGUN                                       Margarahayu, Lubuk Linggau
BENGKULU - TENDEAN                   Jl. Lintas Sumatera, KM 1,                       Selatan II, Lubuk Linggau
Jl. Kapt. Tendean, No. 27A-D RT      Sukasari, Sorlangun, Jambi                       Tel : -
004/RW 002, Jembatan Kecil,          Tel : 0745-91827                                 Fax : -
Singaraja Pati, Bengkulu             Fax : -
Tel : 0736-341732                                                                     BENGKULU - ARGA MAKMUR
Fax : 0736-345457                    MUARA BUNGO - MUARATEBO                          Jl. Ir. Soekarno,No. 3 Rama
                                     Jl. Lintas Tebo - Bungo, Km. 3 RT                Agung, Kota Argamakmur,
SUMBAGSEL REGION-                    01 /RW 05, Tebing Tinggi                         Bengkulu Utara
OFFICES OTHER THAN                   Tebo Tengah, Maratebo                            Tel : 0737-522868
BRANCH OFFICES                       Tel : 0744-21687                                 Fax : 0737-522868
                                     Fax : -
JAMBI - MUARA BULIAN                                                                  BENGKULU - MUKO-MUKO
Jl. Gajah Mada, No. 99               PANGKAL PINANG - BELITUNG                        Jl. Jend. Sudirman (Sebelah PT
RT 007/RW 002, Rengas                Jl. Jend. Sudirman No. 18A,                      Telkom), Ujung Padang
Condong, Muara Bulian, Jambi         Pangkallalang, Tanjung Pandan,                   Muko-muko Utara, Mukomuko
Tel : 0743-22696                     Belitung                                         Tel : -
Fax : -                              Tel : 0719-24884                                 Fax :0725-7851034
                                     Fax : 0719-25124
JAMBI - SUNGAI BAHAR                                                                  METRO - JEND SUDIRMAN
Jl. Poros Unit 1, RT 07/RW 00,       PALEMBANG 1 - SEKAYU                             Jl. Jend. Sudirman, No 76,
Suka Makmur, Sungai Bahar            Jl. Kol. Wahid Udin, No. 559 C, RT               Imapuro, Metro Pusat, Metro,
Muara Jambi                          02 LK 1, Serasan Jaya, Sekayu,                   Lampung
Tel : 082882030494                   Musi Banyuasin                                   Tel : -
Fax : -                              Tel : 0714-323138                                Fax :-
                                     Fax : -
JAMBI - KUALA TUNGKAL                                                                 LAMPUNG - KALIANDA
Jl. Ki Hajar Dewantara, Tungkal IV   PALEMBANG 3 - PRABUMULIH                         Jl. Kesuma Bangsa, No. 88 A, RT
Kota, Tungkal Ilir, Jambi            Ruko Graha Bumi Damai,                           002/RW 001, Kalianda, Lampung
Tel : 082882030660                   Jl. Jend. Sudirman No. 11-12,                    Selatan
Fax : -                              Gunung Ibul Barat, Prabumulih                    Tel : 0727 - 31602
                                     Timur, Prabumulih                                Fax : 0727 - 321332
JAMBI - SANGETI                      Tel : 0713-3300281
Jl. Lintas Timur, RT 08/RW 03,       Fax : 0713-3300282                               LAMPUNG - KOTA AGUNG
Sengeti, Sekernan Muaro, Jambi                                                        Jl. Ahmad Yani, No. 21-22 RT
Tel : 082882031273                   BATURAJA - MUARA ENIM                            01/RW 02 Pringsewu Timur,
Fax : -                              Jl. A Yani, No. 19/35B RT 001/RW                 Pringsewu
                                     001, Pasar 1, Muara Enim                         Tel : 0722-21117
JAMBI - MERLUNG                      Tel : 0734-422165                                Fax : 0722-21117
Jl. Lintas Timur, RT 001/RW 000,     Fax : 0734-421006
Merlung, Tanjung Jabung Barat                                                         LAMPUNG - TANJUNG BINTANG
Tel : 082882030058                   BATURAJA - LAHAT                                 Jl. Veteran Pasar Tanjung
Fax : -                              Jl. Kol H. Burlian Blok D                        Bintang, Jati Baru, Tanjung
                                     (Singpang Blok C), Bandar Jaya                   Bintang, Lampung Selatan
JAMBI - MUARA SABAK                  Lahat                                            Tel : 0721-8020346
Jl. Imam Bonjol, RT 001/RW 000,      Tel : 0731-324147                                Fax : 0721-8020349
Talang Babat, Muara Sabak Barat,     Fax : 0731-322431
Tanjung Jabung Timur
Tel : 082882030630
Fax : -



                                                                  2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 439
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         BANDAR JAYA - TULANG                 JAMBI - KUALA TUNGKAL               BERAU - PEMUDA
         BAWANG                               Jl. KH Dewantara, RT 15, Tungkal    Jl. Pemuda, No. 11, RT 6, Tanjung
         Jl. Lintas Timur Sumatera, Komp.     Ilir, Tanjung Jabung Barat, Jambi   Redeb, Berau
         Pasar Unit II, RT 2/RW 2, Tunggal    Tel : -                             Tel : 0811 5450 654
         Warga,Banjar Agung,Tulang            Fax : -                             Fax : -
         Bawang
         Tel : 0726-750122                    JAMBI - SANGETI                     BANJARMASIN - AHMAD YANI
         Fax : 0726-750925                    Jl. Lintas Timur Sangeti, RT 08,    Jl. A. Yani, KM 5,5, RT. 17,
                                              Sangeti, Sekernan, Muaro Jambi      Pemurus Luar, Banjarmasin
         BANDARJAYA - DAYA MURNI              Tel : -                             Timur
         Jl. Daya Asri, No 404 RT 04/         Fax : -                             Tel : 0511-3270579
         RW 02, Daya Murni, Tumi Jajar,                                           Fax : 0511-3274103
         Tulang Bawang Barat                  JAMBI - MERLUNG
         Tel : 0724-351425                    Jl. Lintas Timur, RT 001/RW 000,    MARTAPURA - AHMAD YANI
         Fax : 0724-351465                    Merlung, Tanjung Jabung Barat,      Jl. A. Yani KM 37 (Samping SPBU
                                              Jambi                               Batas Kota Martapura)
         METRO - WAY JEPARA                   Tel : -                             Sungai Pering, Martapura
         Pasar Sribhawono,                    Fax :-                              Tel : 0511-4773008
         Jl. Simpang Sribhawono, RT 036/                                          Fax : 0511-4782475
         RW 006, Sri Menanti, Bandar          JAMBI - MUARA SABAK
         Sribhawono, Lampung Timur            Jl. Imam Bonjol, RT 001/RW 001,     PALANGKARAYA - LANGKAI
         Tel : 0725-660567                    Talang Babat, Muara Sabak Barat,    Jl. RTA. Milono, Km. 4,3, RT 04/
         Fax : -                              Tanjung Jabung Timur, Jambi         RW 13, Langkai, Pahandut, Kota
                                              Tel : -                             Palangkaraya
         SUMBAGSEL REGION-                    Fax : -                             Tel : 0536-3223701
         OFFICES OTHER THAN                                                       Fax : -
         BRANCH OFFICES OF                    KALIMANTAN REGION-
         SHARIA BUSINESS UNITS                BRANCH OFFICE                       SAMPIT - AHMAD YANI
                                                                                  Jl. Ahmad Yani, No. 155A (Depan
         BENGKULU - ARGAMAKMUR                SAMARINDA - AHMAD YANI              SDN 6), Mentawa Baru Hulu,
         Jl. Ir Soekarno Nomor 3, Rama        Jl. Ahmad Yani, No. 3A-B, Sei/      Ketapang, Sampit
         Agung, Arga Makmur                   Sungai Pinang Dalam, Sungai         Tel : 0531-32187
         Tel : -                              Pinang, Samarinda                   Fax : -
         Fax : -                              Tel : 0541-742734
                                              Fax : 0541-738607                   PANGKALAN BUN - PASANAH
         BENGKULU - MUKO-MUKO                                                     Jl. Pasanah No. 04, RT 23
         JL. Ujung Padang, Ujung Padang       SAMARINDA 2 (MOBIL) - AHMAD         Madurejo, Arut selatan,
         Kota, Mukomuko                       YANI                                Pangkalan Bun
         Tel : -                              Jl. Ahmad Yani, No. 3A-B, Sei/      Tel : 0532-2030367
         Fax : -                              Sungai Pinang Dalam, Sungai         Fax : 0532-2030366
                                              Pinang, Samarinda
         JAMBI - MUARA BULIAN                 Tel : 0541-742734                   BARABAI - MURAKARTA
         Jl. Gajah Mada, RT 007/RW 002,       Fax : 0541-738607                   Jl. Murakata, RT 06/RW 11, Bukat,
         Rengas Condong, Muara Bullan,                                            Barabai - Hulu Sungai Tengah,
         Batang Hari, Jambi                   BALIKPAPAN - JENDERAL               Barabai
         Tel : -                              SUDIRMAN                            Tel : 0517-43738
         Fax : -                              Jl. Jend. Sudirman, No. 287,        Fax : 0517-44422
                                              Damai, Balikpapan Selatan,
         JAMBI - SUNGAI BAHAR                 Balikpapan                          TANJUNG - PHM NOOR
         Jl. Gajah Mada No. 99 RT 07/         Tel : 0542-744870                   Jl. Ir. PHM Noor, RT 05/RW
         RW 02, Rengas Condong, Muara         Fax : 0542-744890                   02, Mabu’un, Murung Pudak,
         Bulian, Jambi                                                            Tabalong-Tanjung, Kalimantan
         Tel : -                              TARAKAN - MULAWARMAN                Selatan
         Fax : -                              Jl. Mulawarman, RT 41, Karang       Tel : 0526-2022994
                                              Anyar, Tarakan Barat Tarakan        Fax : 0526-202995
                                              Tel : 0551-35999
                                              Fax : 0551-35600




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                                      Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                       Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                       and Analysis                Responsibility




BATULICIN - KAMPUNG BARU              KALIMANTAN REGION-                               BANJARMASIN - KAPUAS
Jl. Transmigrasi, RT 012, Kampung     OFFICES OTHER THAN                               Jl. Cilik Riwut, No. 1, RT 19, Selat
Baru, Simpang Empat, Tanah            BRANCH OFFICES                                   Dalam, Kuala Kapuas, Kapuas,
Bumbu Batu Licin, Kalimantan                                                           Kalimantan Tengah
Selatan                               SAMARINDA - TENGGARONG                           Tel : 0513-24411
Tel : 0518-71535                      Jl. Patin No. 80, RT 06, Timbau,                 Fax : -
Fax : -                               Tenggarong, Kutai Kartanegara
                                      Tel : 0541-6666080                               MARTAPURA - PELAIHARI
PONTIANAK - AHMAD DAHLAN              Fax : -                                          Jl. H. Boeyasin, No. 2, RT 021/RW
Jl. KH. Ahmad Dahlan                                                                   006, Angsau, Pelaihari
No. 8-8A, RT 001/RW 015, Sei          SAMARINDA - MELAK                                Tel : 0512-23382
Bangkong, Pontianak                   Jl. K.H. Dewantara, No. 28                       Fax : 0512-21978
Tel : 0561-732772                     (Samping RM Dobby), Melak Ulu,
Fax : -                               Melak, Kutai Barat                               PALANGKARAYA - KASONGAN
                                      Tel : 0545-41222                                 Jl. Kasongan Sampit, KM 1, RT 06/
PONTIANAK 2 (CAR) - AHMAD             Fax : -                                          RW 02 Kasongan Lama, Katingan
DAHLAN                                                                                 Hilir
Jl. KH. Ahmad Dahlan                  SAMARINDA - SANGATA                              Kasongan
No. 8-8A, RT 001/RW 015, Sei          Karya Etam, No.224 A, RT 12,                     Tel : -
Bangkong, Pontianak                   Sangata, Sangata Utara, Kutai                    Fax : -
Tel : 0561-732772                     Timur
Fax : -                               Tel : 08115814135                                SAMPIT - PARENGGEAN
                                      Fax :                                            Jl. Kalikasa, RT 003/RW 001,
SINGKAWANG - GM SITUT                                                                  Parenggean, Sampit
Jl. GM Situt, No. 68 - 69, RT 04/RW   BALIKPAPAN - GROGOT                              Tel : 0531-2051590
02, Pasirian, Singkawang Barat,       Jl. Anden Oko, RT 015/RW 006 Kel.                Fax : -
Singkawang                            Tanah Grogot Kec. Tanah Grogot,
Tel : 0562-634311                     Tanah Grogot, Paser                              SAMPIT - SEI BABI
Fax : 0562-639789                     Tel : 0542-321543                                Jl. Jend. Sudirman, KM 86, RT
                                      Fax : 0542-7213924                               010/RW 01, Sei Babi Telawang,
SINTANG - MT HARYONO                                                                   Sampit
Jl. MT. Haryono, No. 100, RT 11/RW    BALIKPAPAN - HANDIL                              Tel : -
04, Kapuas kanan hulu, Sintang,       Jl. M. Hatta Handil 4, RT 23, Muara              Fax : -
Kapuas                                Jawa Ulu, Muara Jawa, Kutai
Tel : 0565-22279                      Kartanegara                                      LAMANDAU - PANGKALAN
Fax : 0565-23034                      Tel : 0541-692090                                BANTENG
                                      Fax : 0541-692020                                Jl. Batu Batanggui, RT 004/
KALIMANTAN REGION-                                                                     RW 000, Nanga Bulik, Bulik,
SHARIA BUSINESS UNIT                  TARAKAN - NUNUKAN                                Lamandau
BRANCH OFFICE                         Jl. Tien Soeharto, RT 13, Nunukan                Tel : -
                                      Timur, Nunukan, Nunukan                          Fax : -
MARTAPURA - AHMAD YANI                Tel : 0556- 2026318
Jl. A . Yani, KM 37 (Samping SPBU     Fax : -                                          BARABAI - RANTAU
Batas Kota Martapura)                                                                  Jl. A. Yani RT 07/RW 02, Kupang,
Sungai Pering, Martapura              TARAKAN - TANJUNG SELOR                          Tapin Utara
Tel : 0511-4773008                    Jl. Duren, RT 23Tanjung Selor Hilir              Tel : 0517-31646
Fax : 0511-4782475                    Bulungan                                         Fax : 0517-31610
                                      Tel : 0552-2026318
SAMARINDA - AHMAD YANI                Fax : -                                          TANJUNG - MUARA TEWEH
Jl. A. Yani, KM 3A-B, Samarinda,                                                       Jl. Nenas, RT 13/RW 04, Lanjas,
Sei/Sungai Pinang Dalam, Sungai       BERAU - WAHAU                                    Teweh Tengah, Barito Utara
Pinang, Samarinda                     Jl. Mulawarman RT 002/RW 004,                    Tel : 0519-22330
Tel : 0541-742734                     Marga Mulia, Kongbeng, Kutai                     Fax : -
Fax : 0541-742689                     Timur, Kalimantan Timur
                                      Tel : 0549-2063009
                                      Fax : -




                                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 441
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         BATU LICIN - KOTABARU                SINTANG - SEKADAU                   MAKASSAR 2 - PERINTIS
         Jl. H. Hasan Basri, No. 7, RT 13,    Jl. Merdeka Timur RT 013/RW 003,    Komp. Tamalanrea, Jl. Printis
         Semayap                              Mungguk, Sekadau Hilir, Sekadau     Kemerdekaan RT 002/RW 002,
         Pulau Laut Utara, Kotabaru           Tel : -                             Kel. Tamalanrea Indah , Kec.
         Tel : 0518-24269                     Fax : -                             Tamalanrea, Kota Makassar
         Fax : 0518-23262                                                         Tel : 0411831054
                                              SINTANG - SANGAU                    Fax : 0411831056
         BATU LICIN - SUNGAI DANAU            Jl. Jend Sudirman RT 013/RW 005,
         Jl. Propinsi, RT 028,                Bunut, Kapuas, Sangau               MAKASSAR 3 - GOWA
         Sungai Danau, Satui Sungai           Tel : -                             Jl. Sultan Hassanudin
         Danau - Tanah Bumbu                  Fax : -                             Pandang - pandang
         Tel : 0512-61403                                                         Samba Opu, Gowa -
         Fax : -                              KALIMANTAN REGION-                  Sungguminasa
                                              OFFICES OTHER THAN                  Tel : 0411 - 831054
         PONTIANAK - SUNGAI PINYUH            BRANCH OFFICES OF                   Fax : 0411 - 831056
         Jl. Seliung Blok A No. 8 (Samping    SHARIAH BUSINESS UNITS
         Dealer Honda Panca Motor),                                               MAKASSAR 4 (MOBIL) - PERINTIS
         Sungai Pinyuh                        SAMARINDA - TENGGARONG              Komp. Tamalanrea, Jl. Printis
         Pontianak                            Jl. Patin No. 80, RT 006, Timbau,   Kemerdekaan RT 002/RW 002,
         Tel : 0561-654482                    Tenggarong, Kutai Kartanegara,      Kel. Tamalanrea Indah , Kec.
         Fax : -                              Kalimantan Timur                    Tamalanrea, Kota Makassar
                                              Tel : -                             Tel : 0411831054
         PONTIANAK - RASAU JAYA               Fax : -                             Fax : 0411831056
         Jl. Jend, Sudirman, RT 32/RW 08,
         Dusun IV, Purwodadi Rasau Jaya       SAMARINDA - MELAK                   BONE - MT HARYONO
         I, Rasau jaya Kubu Raya              Jl. K.H. Dewantara No. 28, Melak    Jl. MT. Haryono, No. 1 (Sebelah BFI
         Tel : 0561-573804                    Ulu, Kutai Barat, Kalimantan        Finance), Bulu Tempe, Tanette
         Fax : -                              Timur                               Riantang Barat
                                              Tel : -                             Tel : 0481 - 23335
         PONTIANAK - KETAPANG                 Fax : -                             Fax : -
         Jl. DI Panjaitan No. 04 RT 037/
         RW 08, Sampit, Delta Pawan,          SAMARINDA - SANGATA                 BULUKUMBA - AHMAD YANI
         Ketapang                             Karya Etam No.224 A, RT 12,         Jl. A. Yani, No.38, Caile, Ujung
         Tel : -                              Sangata, Sangata Utara, Kutai       Bulu, Bulukumba
         Fax : -                              Timur, Kalimantan Timur             Tel : 0413-2510035
                                              Tel : -                             Fax : 0413-2510037
         SINGKAWANG - SAMBAS                  Fax : -
         Jl. Terigas (Samping PLN                                                 PALOPO - KELAPA
         Sambas), Saing Rambi, Sambas         MARTAPURA - PELAIHARI               Jl. Kelapa, No. 47 RT 001/RW 008,
         Tel : 0562-393209                    Jl. H. Boeyasin, No. 2, RT 021/RW   Legaligo Wara, Palopo
         Fax : 0562-393207                    006, Angsau, Pelahari               Tel : 0471-22554
                                              Tel : 0512-23382                    Fax : 0471-23866
         SINGKAWANG - BENGKAYANG              Fax : 0512-21978
         Jalan Raya Sanggau Ledo RT/RW                                            PARE-PARE 2 (MOBIL) - BAU
         003/002, Sebalo, Bengkayang          SULAWESI REGION-                    MASSEPE
         Tel : 05624261000                    BRANCH OFFICE                       Jl. Veteran, Mallusetasi, Ujung,
         Fax : -                                                                  Pare Pare
                                              MAKASSAR 1 - AP. PETTARANI          Tel : 0421-3312500
         SINTANG - NANGAPINOH                 Jl. A. P. Pettarini Kompleks Ruko   Fax : 0421-25599
         Jl. Juang KM 1, No.8 (Depan Klinik   Delta Ramayana Jade 4-5, Masale,
         Bunda jaya), Paal 8, Nangapinoh,     Panakukkang, Makassar               KENDARI - AHMAD YANI
         Melawi                               Tel : 0411-421006                   Jl. Ahmad Yani, No. 51A Wua Wua,
         Tel : 0568-21406                     Fax : 0411-425109                   Kendari, Anaiwoi, Kadai, Kendari
         Fax : 0568-21976                                                         Tel : 0401-396201
                                                                                  Fax : 0401-396202




442 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                      Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                       Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                       and Analysis                Responsibility




BAU BAU - AGUS SALIM                  AMBON - SETIA BUDI                               BONE - MT HARYONO
JL. KH Agus Salim, Wangkanapi,        Jl. Setia Budi, No. 26, Ahusen,                  Jl. MT. Haryono, No. 1 (Sebelah BFI
Wolio, Bau - Bau, Sulawesi Utara      Sirimau, Kota Ambon, Maluku                      Finance), Bulu Tempe, Tanette
Tel : 0402-2821341                    Tengah                                           Rianttang Barat
Fax : -                               Tel : 0911- 344641                               Tel : 0481 - 23335
                                      Fax : 0911-344639                                Fax : -
PALU 2 (MOBIL) - SOEKARNO
HATTA                                 TERNATE - BASTIONG                               PALOPO - KELAPA
Palu City Square, Jl. Soekarno        Jalan Bastiong, No.127 RT 005/RW                 Jl. Kelapa, No. 47 RT 001/RW 008,
Hatta, Talise Mantikulore, Palu,      003, Bastiong Talangame, Ternate                 Legaligo, Wara, Palopo
Sulawesi Tengah                       Selatan                                          Tel : 0471-22554
Tel : 0451-481249                     Tel : 0921-3125128                               Fax : 0471-23866
Fax : 0451-481130                     Fax : -
                                                                                       PARE - PARE 2 (MOBIL) - BAU
POSO - KOTA                           JAYAPURA - ENTROP                                MASSEPE
Jl. Pulau Bali, No. 4, Gebang Rejo,   Jl. Raya Abepura HM 2610 RT 005/                 Jl. Veteran (Depan Hotel Bumi
Poso Kota Poso                        RW 004, Entrop Jayapura Selatan                  Indah), Mallusetasi, Ujung, Pare
Tel : 0452 - 324748                   Tel : 0967 - 522911                              Pare
Fax : 0452 - 324750                   Fax : -                                          Tel : 0421-3312500
                                                                                       Fax : 0421-25599
LUWUK - BANGGAI MAAHAS                SORONG - BASUKI RAHMAT
Jl. Urip Sumoharjo, Jole, Luwuk,      Jl. Basuki Rahmat, KM 8,                         KENDARI - AHMAD YANI
Banggai                               Klasaman, Sorong Timur Sorong,                   Jl. Ahmad Yani, No. 51A Wua Wua,
Tel : 0461-23912                      Papua Barat                                      Kendari, Anaiwoi, Kadia Kendari
Fax : 0461-23914                      Tel : 0951 - 327584                              Tel : 0401-396201
                                      Fax : 0951 - 328993                              Fax : 0401-396202
MANADO - AHMAD YANI
JL. A Yani No 10 D-E, Sario,          SULAWESI REGION-                                 PALU 2 (MOBIL) - SOEKARNO
Manado, Sulawesi Utara                SHARIAH BUSINESS UNIT                            HATTA
Tel : 0431-8880443                    BRANCH OFFICE                                    Palu City Square, Jl. Soekarno
Fax : 0431-8880446                                                                     Hatta, Talise Mantikulore, Palu
                                      MAKASSAR 1 - AP. PETTARANI                       Sulawesi Tengah
KOTAMOBAGU - SUPRAPTO                 Jl. A. P. Pettarini, Kompleks Ruko               Tel : 0451-481249
Pasar 23 Maret, Jl. Suprapto,         Delta Ramayana Jade 4-5, Masale                  Fax : 0451-481130
Gogagoman, Kotamobagu                 Panakukkang, Makassar
Tel : 0434-22813                      Tel : 0411-421006                                MAMUJU - URIP SUMOHARJO
Fax : -                               Fax : 0411 425109                                Jl. Urip Sumoharjo, No. 78 (Depan
                                                                                       Kantor Cabang BRI) Karema,
GORONTALO - NANI                      MAKASSAR 4 (MOBIL) - PERINTIS                    Mamuju Sulawesi Barat
WARTABONE                             Komp. Tamalanrea, Jl. Printis                    Tel : 0811-4600931
Jl. Hj. Nani Wartabone No. 166,       Kemerdekaan, RT 002/RW 002,                      Fax : -
RT 003/RW 002 Limbau U1, Kota         Tamalanrea Indah , Tamalanrea,
Selatan Gorontalo                     Kota Makassar                                    TERNATE - BASTIONG
Tel : 0435-824560                     Tel : 0411831054                                 Jalan Raya Bastiong No 127, RT
Fax : 0435-824965                     Fax : 0411831056                                 005/RW 003, Bastiong Talagame,
                                                                                       Ternate Selatan, Ternate
MAMUJU - URIP SUMOHARJO               GORONTALO - NANI                                 Tel : 0921-3125128
Jl. Urip Sumoharjo, No. 78 (Depan     WARTABONE                                        Fax : -
Kantor Cabang BRI), Karema,           Jl. Hj. Nani Wartabone, No. 166,
Mamuju Sulawesi Barat                 RT 003/RW 002, Limbau U1, Kota
Tel : 0811-4600931                    Selatan Gorontalo
Fax : -                               Tel : 0435-824560
                                      Fax : 0435-824965




                                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 443
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         SULAWESI REGION-                     PALOPO - TORAJA                     BAUBAU - RAHA
         OFFICES OTHER THAN                   Jl. Pongtiku, RT 01/RW 03,          Pertokoan Laino, Jl.Lumba-
         BRANCH OFFICES                       Tambunan, Mendetek, Makale          lumba, RT 002/RW 003, Laiworu,
                                              Utara, Toraja                       Batalaiworu, Muna
         MAKASSAR - PANGKEP                   Tel : 0423-24410                    Tel : -
         Ruko Abadi, Jl. Kemakmuran,          Fax : -                             Fax : -
         No. 14 Poros Makassar Pare,
         Mappasaile, Pangkajene,              PALOPO - MASAMBA                    MAMUJU - POLMAS
         Pangkep                              Jl. Muh. Hatta, Baliase             Jl. Jend. Sudirman No.21,Sidodadi
         Tel : 0410-323671                    Masamba, Luwu Utara                 ,Wonomulyo, Poelwali Mandar
         Fax : 0410-323674                    Tel : 0473-22106                    Tel : -
                                              Fax : -                             Fax : -
         MAKASSAR 3 - TAKALAR
         Jl. Jend. Sudirman (Samping          PALOPO - MALILI                     MAMUJU - TOPOYO
         Kantor Samsat Kalampa)               Jl. Soekarno Hatta No. 3 Komp.      Jl. Poros Mamuju Topoyo, Topoyo
         Kallabirang, Pattallassang           Ruko Cempaka Mas Blok A No.         Mamuju
         Takalar                              19-20, Puncak Indah, Malili, Luwu   Tel : -
         Tel : 0411 8323552                   Utara                               Fax : -
         Fax : 0411 8323551                   Tel : -
                                              Fax : -                             MAMUJU - MAJENE
         MAKASSAR 3 - JENEPONTO                                                   Jl. Poros Trans Sulawesi (Jl. Sultan
         Lanto Dg Pasewang No.113,            PARE - PARE - SIDRAP                Hasanuddin, No. 25, Banggae
         Balang Toa, Binamu, Jeneponto,       Jl. Sultan Hasanudin, Wala,         Majene), Banggae Timur, Majena
         Sulawesi Selatan                     Maritenggae, Sidrap                 Tel : 0422-21381
         Tel : 0411 842228                    Tel : -                             Fax : 0422-21381
         Fax : -                              Fax : -

         BONE WAJO - PANGGARU                 PARE - PARE - PINRANG               PALU - PARIGI
         Jl. A. Panggaru, No. 16, Teddopu,    Jl. Jend. Sudirman No.221 A,        Jl. Trans Sulawesi, Masigi, Parigi,
         Tempe, Sengkang Wajo, Sulawesi       RT 001/RW 002, Maccorawalie,        Parigi Moutong
         Selatan                              Watang Sawitto, Pinrang             Tel : 0450-21444
         Tel : 0485-22662                     Tel : 0421-921069                   Fax : 0450-22376
         Fax : 0485-22663                     Fax : -
                                                                                  PALU - BUOL
         BULUKUMBA - SINJAI                   PARE-PARE - ENREKANG                Jl. MT Haryono, Buol, Biau, Buol
         Jl. AP. Pettarani, Balangnipa,       Jl. Poros Enrekang - Toraja,        Tel : -
         Sinjai Utara, Sinjai, Sulawesi       Buntusugi, Alla, Enrekang, Sulsel   Fax : -
         Selatan                              Tel : -
         Tel : -                              Fax : -                             PALU - KOTARAYA
         Fax : -                                                                  Jl. Tadulako, Desa Kotaraya, Kec.
                                              KENDARI - KOLAKA                    Mepanga, Kab. Parigi Moutong
         BULUKUMBA - BANTAENG                 Jl. Dr Sutomo, Lamokatto, Kolaka    Tel : -
         Jl. Dr. Sam Ratulangi Letta,         Tel : 0405-21255                    Fax : -
         Bantaeng, Sulawesi Selatan           Fax : 0405-23910
         Tel : 0413-22073                                                         PALU - TOLI TOLI
         Fax : -                              KENDARI - KONAWE                    Jl. Usman Binol, RT 001/RW 001,
                                              Jl. Ir Soekarno No.614 RT 001/RW    Baru, Baolan, Toli Toli
         PALOPO - MANGKUTANAH                 001, Tumpas, Unaaha, Konawe         Tel : 0453-24131
         Jl. Trans Sulawesi Dusun Kaya’a      Tel : -                             Fax : 0453-24129
         (Depan Lapangan Bayondo),            Fax : -
         Beringin Jaya Tomoni, Luwu                                               PALU - PASANGKAYU
         Timur                                KENDARI - KONAWE SELATAN            Jl. Ir Soekarno - Trans Sulawesi,
         Tel : 0473-25080                     Jl. Desa Anduna, Anduna, Laeya,     Pasangkayu, Mamuju Utara
         Fax : -                              Konawe Selatan                      Tel : -
                                              Tel : -                             Fax : -
                                              Fax : -




444 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 447
                                   Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                    Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                    and Analysis                Responsibility




PALU - SOEKARNO HATTA              GORONTALO - KWANDANG                             SULAWESI REGION-
Palu City Square Jl. Soekarno      Jl. Trans Sulawesi Poros                         OFFICES OTHER THAN
Hatta, Talise, Mantikulore, Palu   Gorontalo, Dusun Pasar Lama                      BRANCH OFFICES OF
Tel : -                            (Berdekatan dengan kantor DSP),                  SHARIAH BUSINESS UNITS
Fax : -                            Gorontalo Utara, Goronalo
                                   Tel : 0442-310179                                MAKASSAR - PANGKEP
BUNGKU - TRANS SULAWESI            Fax : -                                          Ruko Abadi, Jl. Kemakmuran,
Jl. Trans Sulawesi, Ipi, Bungku                                                     No.14, Poros, Makassar Pare
Tengah, Morowali                   AMBON - NAMLEA                                   Tel : -
Tel : -                            Yos Sudarso Dusun Tatanggo RT                    Fax : -
Fax : -                            003/RW 002, Buru, Maluku
                                   Tel : -                                          BONE WAJO - PANGGARU
POSO - BETELEME                    Fax : -                                          Jl. A. Panggaru, No. 16, Teddopu,
Jl. Tadulako, Desa Beteleme,                                                        Tempe, Sengkang Wajo, Sulawesi
Lembo, Morowali Utara              AMBON - MASOHI                                   Selatan
Tel : -                            Jl. Pulau Seram, Namaelo,                        Tel : 0485-22662
Fax : -                            Masohi, Maluku Utara.                            Fax : 0485-22663
                                   Tel : 0914- 21854
POSO - AMPANA                      Fax :                                            PARE-PARE - SIDRAP
Jl. Moh Hatta, Uentanaga Bawah,                                                     Jalan Sultan Hasanuddin
Ratolindo, Tajo Una - Una          TERNATE - SOFIFI                                 Tel : -
Tel : 0464-22303                   Jl. 40 Barumadoe, Balbar, Oba                    Fax : -
Fax : -                            Utara, Tidore Kepulauan
                                   Tel : -                                          PARE-PARE - PINRANG
LUWUK - TOILI                      Fax : -                                          Jl. Jend. Sudirman No.221 A RT
Jl. Trans Toili Sulawesi,                                                           001/RW 002
Desa Singkoyo, Toili, Banggai      TERNATE - BACAN                                  Tel : (0421) 921069
Tel : -                            Tomori Tugu Ikan, Tomori, Bacan,                 Fax : 0485-22663
Fax : -                            Halmahera Selatan, Maluku Utara
                                   Tel : 09272110005                                PARE-PARE - ENREKANG
LUWUK - SALAKAN                    Fax : -                                          Jl. Poros Enrekang - Toraja,
Jl. Bhayangkara, RT 03 / Dusun                                                      Buntusugi, Alla, Enrekang, Sulsel
5, Baka, Tinangkung, Banggai       TERNATE - TOBELO                                 Tel : -
Kepulauan                          Jl. Trans Halmahera, Desa Mahia,                 Fax : -
Tel : -                            Wosia, Tobelo Tengah, Halmahera
Fax : -                            Utara                                            PALOPO - MANGKUTANAH
                                   Tel : -                                          Jl. Trans Sulawesi Dusun Kaya’a
MANADO - BITUNG                    Fax : -                                          (Depan Lapangan Tadulako)
Jl. Raya Manado Bitung,                                                             Tel : -
Manembo - Nembo, Matuari,          JAYAPURA - TIMIKA                                Fax : -
Bitung                             Jl. Hasanuddin, No.9, Nawaripi,
Tel : 0438-35977                   Inauga, Mimika Baru, Papua                       PALOPO - MALILI
Fax : -                            Barat                                            Jl. Soekarno Hatta, Puncak Indah,
                                   Tel : -                                          Maili
MANADO - TOMOHON                   Fax : -                                          Tel : -
Jl. Raya Tomohon Tandano,                                                           Fax : -
Matani 1, Tomohon Tengah,          JAYAPURA - MERAUKE
Tomohon                            Jl. Brawijaya RT 008/RW 002,                     PALOPO - TORAJA
Tel : 0431-352357                  Mandala, Merauke                                 Jl. Pongtiku, RT 01/RW 03,
Fax : -                            Tel : -                                          Tambunan, Mendetek, Makale
                                   Fax : -                                          Utara, Toraja
GORONTALO - MARISA                                                                  Tel : 0423-24410
Jl. Blok Plan, Marisa, Pohuwato,   SORONG - MANOKWARI                               Fax : -
Gorontalo                          Jl. Trikora Wosi Manokwari
Tel : 0443-210262                  Barat, RT 02/RW 14, Sanggeng,
Fax : -                            Manokwari Barat
                                   Tel : -
                                   Fax : -




                                                                2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 445
Page 448
         PALOPO - MASAMBA                       TERNATE - SOFIFI                     MATARAM - PENJANGGIK
         Jl. Muh. Hatta, Baliase, Masamba,      Jl. 40 Barumadoe, Balbar, Oba        Jl. Pejanggik, No. 65 A-B, Cakra
         Luwu Utara                             Utara, Tidore Kepulauan              Barat, Cakranegara Mataram
         Tel : 0473-22106                       Tel : -                              Tel : 0370-673195
         Fax : -                                Fax : -                              Fax : 0370-673139

         KENDARI - KOLAKA                       TERNATE - BACAN                      SELONG - PANCOR
         Jl. Dr Sutomo, Lamokatto, Kolaka       Tomori Tugu Ikan                     Jl. TGKH. Zainuddin Abdul Majid,
         Tel : 0405-21255                       Tel : -                              No. 46, Pancor, Selong
         Fax : 0405-23910                       Fax : -                              Tel : 0376-21100
                                                                                     Fax : 0376-21400
         KENDARI - KONAWE                       TERNATE - TOBELO
         Komp. Pertokoan, Jl. Jend.             Jl. Trans Halmahera, Desa Mahia,     KUPANG - TUAK DAUN MERAH
         Sudirman No. 209, RT 001/RW 002        Wosia, Tobelo Tengah, Halmahera      Jl. Frans Lebu Raya RT/RW
         Tel : -                                Utara                                002/001, Tuak Daun Merah,
         Fax : -                                Tel : -                              Oebobo, Kupang Nusa Dua
                                                Fax : -                              Tel : 0380-8479025
         KENDARI - KONAWE SELATAN                                                    Fax : 0388-824422
         Jl. Desa Anduna, Anduna, Laeya,        BALI & NUSA TENGGARA
         Konawe Selatan                         REGION-                              SUMBAWA - SEKETENG
         Tel : -                                BRANCH OFFICE                        Komp. Pertokoan, |
         Fax : -                                                                     Jl. Udang 8 C - D, RT 02/RW 02,
                                                DENPASAR - DEWATA SQUARE             Seketeng, Sumbawa
         GORONTALO - MARISA                     Komp. Dewata Square, Jl. Letda       Tel : 371625550
         Jl. Blok Plan, Marisa, Pohuwato,       Tantular, No. 1 Blok A 17-20 (Dpn    Fax : 0371-325324
         Gorontalo                              BI), Dangin Puri Klod,
         Tel : 0443-210262                      Denpasar Timur                       MAUMERE - SIKKA
         Fax : -                                Tel : 0361-231510                    Jend. Jenderal Sudirman RT016/
                                                Fax : 0361-256159                    RW 005
         GORONTALO - KWANDANG                                                        Tel : 0382-22187
         Jl. Trans Sulawesi Poros               TABANAN - IR SOEKARNO                Fax : 038222524
         Gorontalo, Dusun Pasar Lama            Jl. Ir. Soekarno BR, Tegal Belodan
         (Berdekatan dengan kantor DSP)         (Dekat Perempatan Pasar Kodok        BALI & NUSA TENGGARA
         Tel : -                                Tabanan)                             REGION-
         Fax : -                                Daun Peken, Tabanan                  SHARIA BUSINESS UNIT
                                                Tel : 0365-43276                     BRANCH OFFICE
         MAMUJU - POLMAS                        Fax : -
         Jl. Jend. Sudirman No.21,                                                   MATARAM - PEJANGGIK
         Sidodadi, Wonomulyo, Poelwali          GIANYAR - DARMA GIRI                 Jl. Pejanggik No. 65 A-B, Cakra
         Mandar                                 By pass Darma Giri,Gianyar,          Barat, Cakranegara Mataram
         Tel : -                                Bali                                 Tel : 0370-673195
         Fax : -                                Tel : 0361-955383                    Fax : 0370-673139
                                                Fax : 0361-955386
         MAMUJU - TOPOYO                                                             SELONG - PANCOR
         Jl. Poros Mamuju Topoyo, Topoyo        SINGARAJA - UDAYANA                  Jl. TGKH. Zainuddin Abdul Majid
         Mamuju                                 Jl. Udayana, No 18 A RT 003/002,     No. 46, Pancor, Selong
         Tel : -                                Kaliuntu, Buleleng                   Tel : 0376-21100
         Fax : -                                Tel : 0362 - 29076                   Fax : 0376-21400
                                                Fax : -
         MAMUJU - MAJENE                                                             BALI & NUSA TENGGARA
         Jl. Poros Trans Sulawesi (Jl. Sultan   DENPASAR (CAR) - GATOT               REGION-
         Hasanuddin, No. 25, Banggae            SUBROTO                              OFFICES OTHER THAN
         Majene), Banggae Timur, Majena         Jl. Raya Cargo 14A-14B, Kel.         BRANCH OFFICES
         Tel : 0422-21381                       Ubung, Kec. Denpasar Utara, Kota
         Fax : 0422-21381                       Denpasar, Bali                       DENPASAR - NUSA DUA
                                                Tel : 0361-2101054                   Jl. By Pass Ngurah Rai 168, Tuban,
                                                Fax : -                              Kuta, Badung
                                                                                     Tel : 0811-3861703
                                                                                     Fax : -



446 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 449
                                     Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
                                      Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                      and Analysis                Responsibility




DENPASAR 3 - UBUNG                   SUMBAWA - BIMA                                   BALI & NUSA TENGGARA
Jl. Gatot Subroto Barat No. 101 X,   Jl. Hasanuddin, No. 9B, Nae, Rasa                REGION-
Ubung, Denpasar Utara                Nae, Bima, Nusa Tenggara Barat                   OFFICES OTHER THAN
Tel : -                              Tel : 0374-646087                                BRANCH OFFICES OF
Fax : -                              Fax : 0374-646905                                SHARIA BUSINESS UNITS

TABANAN - NEGARA                     MAUMERE - ENDE                                   MATARAM - PRAYA
Jl. Ngurah Rai No. 70, Jembrana,     Jl. Kelimutu, No. 093, Ende                      Jl. Jend. Sudirman, No. 60, Komp.
Negara, Bali                         Tengah, Ende, Flores                             Pertokoan Praya Praya, Lombok
Tel : 0361-8941670                   Tel : 0381-22018                                 Tengah
Fax : -                              Fax : 0381-22353                                 Tel : 0370 - 654906
                                                                                      Fax : -
GIANYAR - KARANG ASEM                MAUMERE - RUTENG
Jl. Jend. Sudirman (Dekat Dealer     Jl. Yos Sudarso, RT 005/RW 003,                  MATARAM - TANJUNG LOMBOK
Suzuki Sudirman)                     Mbaumaku, Langke Rembong,                        Raya Tanjung Ds. Gubuk Baru,
Subagan, Karangasem                  Nusa Tenggara                                    Sokong, Tanjung, Lombok Utara
Tel : 0363-23557                     Tel : -                                          Tel : 0370 - 654906
Fax : 0363-22300                     Fax : -                                          Fax : -

LOMBOK - PRAYA                       MAUMERE - LABUAN BAJO
Jl. Jend. Sudirman, No. 60, Komp.    Jl. Frans Nala, RT 007/RW 002,
Pertokoan Praya Praya, Lombok        Batu Cermin, Komodo, Labuan
Tengah                               Bajo, Nusa Tenggara Timur
Tel : 0370 - 654906                  Tel : -
Fax : -                              Fax : -

MATARAM - TANJNG LOMBOK              MAUMERE - LEMBATA FLORES
Raya Tanjung Ds. Gubuk Baru,         Wangatoa Utara Barat RT 031/
Sokong, Tanjung, Lombok Utara        RW 012, Selandoro, Nubatuka,
Tel : (0370)6573573                  Lembata
Fax : -                              Tel : -
                                     Fax : -
KUPANG - SOE
Jl. Gajah Mada (Depan SMK 2 Soe)
RT 11/RW 06, Karangsiri,
Kota Soe, Timor Tengah Selatan
Tel : 0388 - 22466
Fax : -

KUPANG - ATAMBUA
Jl. Imam Bonjol No.3 RT 015/RW
005, Atambua, Kota Atambua,
Belu
Tel :
Fax : -

SUMBAWA - TALIWANG
Jl. Lingk. Kota Baru B RT 002 /RW
006, Dalam, Taliwang, Sumbawa
Barat
Tel : -
Fax : -




                                                                  2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 447
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        07
F I N A N C I AL
     R E P O RT
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                          PT ADIRA DINAMIKA MULTI FINANCE Tbk

                          Laporan keuangan/
                          Financial statements

                          Pada tanggal 31 Desember 2024/
                          As of 31 December 2024

                          Untuk tahun yang berakhir pada tanggal tersebut
                          Beserta laporan auditor independen/
                          For the year then ended
                          With independent auditor’s report




                           * Tidak diaudit                                  *U




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                                                PT ADIRA DINAMIKA MULTI FINANCE Tbk

            LAPORAN KEUANGAN                                                                             FINANCIAL STATEMENTS
            PADA TANGGAL 31 DESEMBER 2024 DAN 2023                                             AS OF 31 DECEMBER 2024 AND 2023
            UNTUK TAHUN-TAHUN YANG BERAKHIR PADA                                                    FOR THE YEARS THEN ENDED
            TANGGAL TERSEBUT BESERTA LAPORAN AUDITOR                                        WITH INDPENDENT AUDITOR’S REPORT
            INDEPENDEN


                                                                  Halaman/
            Isi                                                     Page                                                            Contents

            Surat Pernyataan Direksi                                                                                   Directors’ Statement

            Laporan Auditor Independen                                                                       Independent Auditor’s Report

            Laporan Posisi Keuangan                                                                              Statement of Financial Position
                  31 Desember 2024 dan 2023…….……………                 1-2           ............................31 December 2024 and 2023

            Laporan Laba Rugi dan                                                                 Statement of Profit or Loss and
                 Penghasilan Komprehensif Lain                                               Other Comprehensive Income
                 Untuk Tahun-Tahun Yang Berakhir                                                      For The Years Ended
                 31 Desember 2024 dan 2023………………....                 3            …….…………......31 December 2024 and 2023

            Laporan Perubahan Ekuitas                                                                           Statement of Changes In Equity
                 Untuk Tahun-Tahun Yang Berakhir                                                                     For The Years Ended
                 31 Desember 2024 dan 2023……...................     4-5           ............................31 December 2024 and 2023

            Laporan Arus Kas                                                                                          Statement of Cash Flows
                 Untuk Tahun-Tahun Yang Berakhir                                                                    For The Years Ended
                 31 Desember 2024 dan 2023….…..….............        6            ............................31 December 2024 and 2023

            Catatan Atas Laporan Keuangan                                                                     Notes to The Financial Statements
                  Untuk Tahun-Tahun Yang Berakhir                                                                    For The Years Ended
                  31 Desember 2024 dan 2023………..…..........        7 - 135        ............................31 December 2024 and 2023

            Informasi Keuangan Tambahan                                                                    Supplementary Financial Information
                  (Tidak Diaudit)                                                                                            (Unaudited)
                  31 Desember 2024 dan 2023.………………....            136 - 137       ............................31 December 2024 and 2023




Unaudited    * Tidak diaudit                                                                                                       *Unaudited




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                                                  PT ADIRA DINAMIKA MULTI FINANCE Tbk

          LAPORAN POSISI KEUANGAN                                                                   STATEMENT OF FINANCIAL POSITION
          31 Desember 2024 dan 2023                                                                          31 December 2024 and 2023
          (Disajikan dalam jutaan Rupiah,                                                                 (Expressed in millions of Rupiah,
          kecuali dinyatakan lain)                                                                                unless otherwise stated)

                                                      Catatan/
                                                       Notes-        2024   -          2023   -
          ASET                                                                                                                              ASSETS
                                                     2d,2e,2v,4,
          Kas dan setara kas                          38,39,41                                                          Cash and cash equivalents
             Kas                                                       117.502            128.375                                 Cash on hand
             Kas di bank                                                                                                         Cash in banks
                Pihak ketiga                                           580.860            570.099                               Third parties
                Pihak berelasi                          2u,37          855.496            737.017                            Related parties
          Piutang pembiayaan konsumen -                                                                           Consumer financing receivables -
             setelah dikurangi cadangan                                                                                     net of allowance for
             kerugian penurunan nilai sebesar        2d,2f,2g,2h,                                                          impairment losses of
             Rp1.176.699 (2023: Rp1.270.590)           5,38,39                                                 Rp1,176,699 (2023: Rp1,270,590)
                Pihak ketiga                                         20.143.154        20.675.293                               Third parties
                Pihak berelasi                          2u,37             6.972             5.336                            Related parties
          Piutang pembiayaan murabahah -                                                                         Murabahah financing receivables -
             setelah dikurangi cadangan                                                                                     net of allowance for
             kerugian penurunan nilai sebesar        2d,2f,2g,2h,                                                          impairment losses of
             Rp336.733 (2023: Rp292.108)               6,38,39                                                    Rp336,733 (2023: Rp292,108)
                Pihak ketiga                                          5.551.137         5.519.781                               Third parties
                Pihak berelasi                          2u,37               785               281                            Related parties
          Piutang sewa pembiayaan -                                                                                    Finance lease receivables -
             setelah dikurangi cadangan                                                                                     net of allowance for
             kerugian penurunan nilai sebesar        2d,2f,2h,7,                                                           impairment losses of
             Rp74.454 (2023: Rp60.770)                 38,39          2.235.399         1.444.300                   Rp74,454 (2023: Rp60,770)
          Beban dibayar dimuka                          2j,8                                                                     Prepaid expenses
                Pihak ketiga                                           158.137            104.160                               Third parties
                Pihak berelasi                         2u,37            44.053             38.904                              Related party
          Piutang lain-lain - neto                   2d,9,38,39                                                             Other receivables - net
                Pihak ketiga                                           121.381            273.909                               Third parties
                Pihak berelasi                          2u,37           54.239             67.152                            Related parties
                                                      2d, 2i,10,
          Aset derivatif                                38,39           62.806              1.006                                   Derivative assets
          Pajak dibayar dimuka                            22            73.809             64.396                                          Prepaid tax
          Investasi dalam saham,                    2d,2k,2u,11,                                                               Investment in shares,
             pihak berelasi                           37,38,39         396.870            386.360                                     related party
          Investasi pada entitas asosiasi            2l,2u,12,37       901.143                -                             Investment in associate
          Aset tetap - setelah dikurangi                                                                           Fixed assets - net of accumulated
             akumulasi penyusutan sebesar                                                                              depreciation of Rp637,639
             Rp637.639 (2023: Rp630.860)               2m,13           287.222            229.704                             (2023: Rp630,860)
          Aset hak guna - setelah dikurangi                                                                 Right-of-use assets - net of accumulated
             akumulasi penyusutan sebesar                                                                              depreciation of Rp245,811
             Rp245.811 (2023: Rp217.343)                2w,14          263.534            262.482                             (2023: Rp217,343)
          Aset tak berwujud - setelah dikurangi                                                               Intangible assets - net of accumulated
             akumulasi amortisasi sebesar                                                                              amortisation of Rp487,698
             Rp487.698 (2023: Rp438.281)                2n,15          295.046            120.659                             (2023: Rp438,281)
          Aset pajak tangguhan                          2r,22          397.545            354.965                                Deferred tax assets
          Aset lain-lain                                 16             41.101             23.043                                        Other assets

          TOTAL ASET                                                 32.588.191
                                                                            -          31.007.222
                                                                                              -                                     TOTAL ASSETS




          Catatan atas laporan keuangan terlampir merupakan bagian                   The accompanying notes to financial statements form an
          yang tidak terpisahkan dari laporan keuangan secara                     integral part of these financial statements taken as a whole.
          keseluruhan.

                                                                            1

460 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
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                                              PT ADIRA DINAMIKA MULTI FINANCE Tbk


LAPORAN POSISI KEUANGAN                                                                          STATEMENT OF FINANCIAL POSITION
31 Desember 2024 dan 2023                                                                                 31 December 2024 and 2023
(Disajikan dalam jutaan Rupiah,                                                                        (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                       unless otherwise stated)

                                                  Catatan/
                                                   Notes-       2024     -           2023    -
LIABILITAS                                                                                                                              LIABILITIES

                                                 2d,2v,17,38,
Pinjaman yang diterima                              39,41                                                                              Borrowings
   Pihak ketiga                                                  4.849.352            6.931.541                                    Third parties
   Pihak berelasi                                  2u,37         5.816.114            2.381.431                                  Related parties
Beban yang masih harus dibayar                    2d,18,39                                                                       Accrued expenses
   Pihak ketiga                                                   545.950               874.663                                    Third parties
   Pihak berelasi                                  2u,37           91.774                53.212                                  Related parties
                                                  2d,2q,19,
Utang obligasi - neto                               38,39                                                                       Bonds payable - net
   Pihak ketiga                                                  6.191.030            5.716.456                                    Third parties
   Pihak berelasi                                   2u,37          186.800              168.650                                  Related parties
Utang lain-lain                                  2d,20,38,39                                                                        Other payables
   Pihak ketiga                                                   525.405               807.304                                    Third parties
   Pihak berelasi                                  2u,37          709.823               791.763                                  Related parties
Liabilitas sewa                                    2w,21          137.978               148.048                                     Lease liabilities
Utang pajak                                         2r,22         136.152               180.796                                      Taxes payable
                                                  2d,2i,10,
Liabilitas derivatif                               38,39           75.416                   -                               Derivative liabilities
Liabilitas imbalan kerja                           2p,36          934.823               982.172                    Employement benefits liabilities
                                                  2d,2s,23,
Sukuk mudharabah                                   38,39                                                                        Mudharabah bonds
  Pihak ketiga                                                    801.830               859.000                                    Third parties
  Pihak berelasi                                    2u,37          30.000                   -                                     Related party

TOTAL LIABILITAS                                                21.032.447           19.895.036                                TOTAL LIABILITIES

EKUITAS                                                                                                                                      EQUITY
                                                                                                                   Share capital - par value Rp100
Modal saham - nilai nominal Rp100                                                                                         (full amount) per share
  (nilai penuh) per saham                                                                                                      Authorized capital -
  Modal dasar 4.000.000.000 saham                                                                                      4,000,000,000 shares
  Modal ditempatkan dan disetor                                                                                            Issued and fully paid -
      penuh 1.000.000.000 saham                      24           100.000               100.000                        1,000,000,000 shares
Tambahan modal disetor                               24             6.750                 6.750                             Additional paid-in capital
Saldo laba                                           25                                                                           Retained earnings
  Telah ditentukan penggunaannya                                   242.578              223.137                                      Appropriated
  Belum ditentukan penggunaannya                                11.208.198           10.783.047                                   Unappropriated
Perubahan nilai wajar atas investasi dalam                                                                     Changes in fair value on investment
  saham yang diukur pada nilai wajar                                                                   in shares measured at fair value through
  melalui penghasilan komprehensif lain             2k,11              9.588                 -                     other comprehensive income
Kerugian kumulatif atas instrumen derivatif                                                                        Cumulative losses on derivative
  untuk lindung nilai arus kas - neto              2i,10,26        (11.370)                 (748)         instrument for cash flows hedges - net

EKUITAS - NETO                                                  11.555.744           11.112.186                                      EQUITY - NET

TOTAL LIABILITAS DAN                                                                                                    TOTAL LIABILITIES AND
  EKUITAS                                                       32.588.191
                                                                       -             31.007.222
                                                                                            -                                     EQUITY




Catatan atas laporan keuangan terlampir merupakan bagian                           The accompanying notes to financial statements form an
yang tidak terpisahkan dari laporan keuangan secara                             integral part of these financial statements taken as a whole.
keseluruhan.

                                                                         2

                                                                               2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 461
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                                                           PT ADIRA DINAMIKA MULTI FINANCE Tbk


          LAPORAN LABA RUGI DAN                                                                               STATEMENT OF PROFIT OR LOSS AND
          PENGHASILAN KOMPREHENSIF LAIN                                                                          OTHER COMPREHENSIVE INCOME
          Untuk Tahun-Tahun yang Berakhir                                                                                     For the Years Ended
          31 Desember 2024 dan 2023                                                                                    31 December 2024 and 2023
          (Disajikan dalam jutaan Rupiah,                                                                           (Expressed in millions of Rupiah,
          kecuali dinyatakan lain)                                                                                          unless otherwise stated)

                                                               Catatan/
                                                                Notes-      2024     -           2023     -

          PENDAPATAN                                                                                                                                    INCOME
                                                               2f,2g,2o,
          Pembiayaan konsumen                                  2u,28,37     6.190.857             6.041.776                                  Consumer financing
                                                              2f,2g,2o,2u
          Marjin murabahah                                       29,37      1.561.549             1.482.860                                   Murabahah margin
          Sewa pembiayaan                                       2f,2o,30      266.455               147.862                                      Finance leases
                                                             2d,2f,2m,2o,
                                                               2u,2v,13,
          Lain-lain                                              31,37      1.950.909             1.835.436                                             Others
          Bagian laba bersih entitas asosiasi                     2l,12        20.110                   -                      Share in net income of associate

          TOTAL PENDAPATAN                                                  9.989.880             9.507.934                                     TOTAL INCOME

          BEBAN                                                                                                                                     EXPENSES
          Gaji dan tunjangan                                  2p,2u,32,37   (2.485.620)          (2.419.732)                               Salaries and benefits
                                                             2o,2q,2u,17,
          Beban bunga dan keuangan                             19,33,37     (1.294.011)            (982.199)            Interest expense and financing charges
          Penyisihan kerugian penurunan nilai                     2h                                                             Provision for impairment losses
            Pembiayaan konsumen                                 2u,5,37     (1.659.412)          (1.215.186)                             Consumer financing
            Pembiayaan murabahah                                2u,6,37       (514.803)            (413.212)                            Murabahah financing
            Sewa pembiayaan                                        7           (51.501)             (19.256)                                   Finance leases
                                                             2m,2n,2u,2w,
          Umum dan administrasi                                  34,37      (1.541.136)          (1.338.942)                      General and administrative
          Pemasaran                                                           (624.993)            (611.583)                                      Marketing
          Bagi hasil sukuk mudharabah                         2s,2u,23,37      (61.575)             (29.983)           Revenue sharing for mudharabah bonds
          Lain-lain                                               35            (4.513)              (5.172)                                         Others

          TOTAL BEBAN                                                       (8.237.564)          (7.035.265)                                TOTAL EXPENSES

          LABA SEBELUM BEBAN                                                                                                        INCOME BEFORE INCOME
            PAJAK PENGHASILAN                                               1.752.316             2.472.669                                TAX EXPENSE

          Beban pajak penghasilan                                2r,22       (345.634)             (528.622)                                Income tax expense

          LABA TAHUN BERJALAN                                               1.406.682             1.944.047                      NET INCOME FOR THE YEAR

          PENGHASILAN KOMPREHENSIF LAIN                                                                                   OTHER COMPREHENSIVE INCOME

          Pos yang tidak akan direklasifikasi                                                                                 Items that will not be reclassified
            ke laba rugi                                                                                                                      to profit or loss
          Perubahan nilai wajar atas investasi dalam                                                                         Changes in fair value on investment
            saham yang diukur pada nilai wajar                                                                               in shares measured at fair value
            melalui penghasilan komprehensif lain                2k,11         12.292                     -            through other comprehensive income
          Pengukuran kembali atas program                                                                                               Remeasurement of post-
            imbalan pasca-kerja                                 2p,36          12.705               (81.900)                             employment benefits
          Pajak penghasilan terkait                                                                                                         Income tax relating to
            penghasilan komprehensif lain yang                                                                              other comprehensive income that
            tidak akan direklasifikasi ke laba rugi               22            (5.499)              18.018            will not be reclassified to profit or loss

          Pos yang akan direklasifikasi                                                                                          Items that will be reclassified
            ke laba rugi                                                                                                                      to profit or loss
                                                                                                                     Effective portion of the fair value change of
          Bagian efektif atas perubahan nilai wajar                                                                                 the derivative instrument -
            instrumen derivatif - lindung nilai arus kas       2i,10,26        (13.618)                 3.378                                  cash flow hedge
          Pajak penghasilan terkait                                                                                                  Income tax relating to other
            penghasilan komprehensif lain yang                                                                                comprehensive income that will
            akan direklasifikasi ke laba rugi                     22               2.996                 (743)                 be reclassified to profit or loss

          PENGHASILAN KOMPREHENSIF LAIN                                                                                   OTHER COMPREHENSIVE INCOME
            SETELAH PAJAK                                                          8.876            (61.247)                            NET OF TAX

          TOTAL PENGHASILAN KOMPREHENSIF                                                                                  TOTAL COMPREHENSIVE INCOME
            TAHUN BERJALAN                                                  1.415.558
                                                                                  -               1.882.800
                                                                                                        -                             FOR THE YEAR

          LABA PER SAHAM - DASAR                                                                                            EARNINGS PER SHARE - BASIC
            (dinyatakan dalam nilai Rupiah penuh)                2t,27             1.407
                                                                                     -                  1.944
                                                                                                          -             (expressed in full amount of Rupiah)


          Catatan atas laporan keuangan terlampir merupakan bagian                            The accompanying notes to financial statements form an
          yang tidak terpisahkan dari laporan keuangan secara                              integral part of these financial statements taken as a whole.
          keseluruhan.

                                                                                     3

462 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 465
                                                                                                                                                  PT ADIRA DINAMIKA MULTI FINANCE Tbk

                                                             LAPORAN PERUBAHAN EKUITAS                                                                                                                                                        STATEMENT OF CHANGES IN EQUITY
                                                             Untuk Tahun-Tahun yang Berakhir                                                                                                                                                                  For the Years Ended
                                                             31 Desember 2024 dan 2023                                                                                                                                                                 31 December 2024 and 2023
                                                             (Disajikan dalam jutaan Rupiah,                                                                                                                                                        (Expressed in millions of Rupiah,
                                                              kecuali dinyatakan lain)                                                                                                                                                                      unless otherwise stated)

                                                                                                                                                                                                                     Perubahan nilai wajar
                                                                                                                                                                                                                     atas investasi dalam
                                                                                                                                                                                               Keuntungan/            saham yang diukur
                                                                                                                                                                                           Kerugian kumulatif           pada nilai wajar
                                                                                                                                                                                              atas instrumen          melalui penghasilan
                                                                                                                                                                                              derivatif untuk          komprehensif lain/
                                                                                                                                                                                            lindung nilai arus       Changes in fair value
                                                                                                                                  Tambahan            Saldo laba/Retained earnings              kas - neto/         on investment in shares
                                                                                                                                 modal disetor/                            Belum           Cumulative losses              measured at
                                                                                                                                  Additional       Telah ditentukan      ditentukan            on derivative           fair value through
                                                                                                      Catatan/   Modal saham/      paid-in         penggunaannya/ penggunaannya/          instrument for cash        other comprehensive      Jumlah/
                                                                                                       Notes     Share capital     capital          Appropriated      Unappropriated        flow hedges - net                income            Total

                                                             Saldo pada tanggal 1 Januari 2024                         100.000            6.750            223.137        10.783.047                        (748)                       -      11.112.186           Balance as of 1 January 2024

                                                             Dividen kas                                25                 -                -                  -              (972.000)                      -                          -        (972.000)                         Cash dividends

                                                             Penyisihan saldo laba untuk                                                                                                                                                                                 Appropriation of retained
                                                               cadangan umum                            25                 -                -               19.441             (19.441)                      -                          -               -          earnings for general reserve

                                                             Laba tahun berjalan                                           -                -                  -             1.406.682                       -                          -       1.406.682                 Net income for the year

                                                             Penghasilan komprehensif lain                                                                                                                                                                          Other comprehensive income
                                                               setelah pajak                                                                                                                                                                                                       net of tax

                                                               Pengukuran kembali atas program                                                                                                                                                                        Remeasurement of post-
                                                                 imbalan pasca-kerja                    36                 -                -                  -                 9.910                       -                                      9.910              employment benefits

                                                               Perubahan nilai wajar atas investasi                                                                                                                                                                     Changes in fair value on
                                                                 dalam saham yang diukur pada                                                                                                                                                                investment in shares measured
                                                                 nilai wajar melalui penghasilan                                                                                                                                                                  at fair value through other
                                                                 komprehensif lain                     2k,11               -                -                  -                   -                         -                        9.588         9.588             comprehensive income

                                                               Bagian yang efektif dari lindung                                                                                                                                                                        Effective portion of cash
                                                                 nilai arus kas                        2i,26               -                -                  -                   -                     (10.622)                       -         (10.622)                      flows hedges

                                                             Saldo pada tanggal 31 Desember 2024                       100.000
                                                                                                                           -              6.750
                                                                                                                                            -              242.578
                                                                                                                                                               -          11.208.198
                                                                                                                                                                                 -                       (11.370)
                                                                                                                                                                                                             -                        9.588
                                                                                                                                                                                                                                        -      11.555.744
                                                                                                                                                                                                                                                      -        Balance as of 31 December 2024




                                                             Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari                              The accompanying notes to financial statements form an integral part of these financial statements
                                                             laporan keuangan secara keseluruhan.                                                                                                                                                               taken as a whole.

                                                                                                                                                                         4




2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 463
Page 466
                                                                                                                                               PT ADIRA DINAMIKA MULTI FINANCE Tbk


                                                             LAPORAN PERUBAHAN EKUITAS                                                                                                                                                    STATEMENT OF CHANGES IN EQUITY
                                                             Untuk Tahun-Tahun yang Berakhir                                                                                                                                                              For the Years Ended
                                                             31 Desember 2024 dan 2023                                                                                                                                                             31 December 2024 and 2023
                                                             (Disajikan dalam jutaan Rupiah,                                                                                                                                                    (Expressed in millions of Rupiah,
                                                              kecuali dinyatakan lain)                                                                                                                                                                  unless otherwise stated)

                                                                                                                                                                                                                 Perubahan nilai wajar
                                                                                                                                                                                            Keuntungan/          atas investasi dalam
                                                                                                                                                                                       (kerugian) kumulatif       saham yang diukur
                                                                                                                                                                                           atas instrumen           pada nilai wajar
                                                                                                                                                                                           derivatif untuk        melalui penghasilan
                                                                                                                                                                                         lindung nilai arus        komprehensif lain/
                                                                                                                                                                                             kas - neto/         Changes in fair value
                                                                                                                               Tambahan            Saldo laba/Retained earnings          Cumulative gain/       on investment in shares
                                                                                                                              modal disetor/                            Belum                 (losses)                measured at
                                                                                                                               Additional       Telah ditentukan      ditentukan            on derivative          fair value through
                                                                                                   Catatan/   Modal saham/      paid-in         penggunaannya/ penggunaannya/          instrument for cash       other comprehensive      Jumlah/
                                                                                                    Notes     Share capital     capital          Appropriated      Unappropriated        flow hedges - net               income            Total

                                                             Saldo pada tanggal 1 Januari 2023                      100.000            6.750            207.082           9.721.937                   (3.383)                       -      10.032.386        Balance as of 1 January 2023

                                                             Dividen kas                             25                 -                -                  -              (803.000)                     -                          -        (803.000)                     Cash dividends




464 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
                                                             Penyisihan saldo laba untuk                                                                                                                                                                          Appropriation of retained
                                                               cadangan umum                         25                 -                -               16.055             (16.055)                     -                          -               -       earnings for general reserve

                                                             Laba tahun berjalan                                        -                -                  -             1.944.047                      -                          -       1.944.047              Net income for the year
                                                             Penghasilan komprehensif lain                                                                                                                                                                   Other comprehensive income
                                                               setelah pajak                                                                                                                                                                                                net of tax

                                                               Pengukuran kembali atas program                                                                                                                                                                 Remeasurement of post-
                                                                 imbalan pasca-kerja                 36                 -                -                  -               (63.882)                     -                          -         (63.882)          employment benefits

                                                               Bagian yang efektif dari lindung                                                                                                                                                                 Effective portion of cash
                                                                 nilai arus kas                     2i,26               -                -                  -                   -                      2.635                        -           2.635                    flows hedges

                                                             Saldo pada tanggal 31 Desember 2023                    100.000
                                                                                                                        -              6.750
                                                                                                                                         -              223.137
                                                                                                                                                            -          10.783.047
                                                                                                                                                                              -                         (748)
                                                                                                                                                                                                         -                          --     11.112.186
                                                                                                                                                                                                                                                  -      Balance as of 31 December 2023




                                                             Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari                           The accompanying notes to financial statements form an integral part of these financial statements
                                                             laporan keuangan secara keseluruhan.                                                                                                                                                            taken as a whole.

                                                                                                                                                                      5
Page 467
                                             PT ADIRA DINAMIKA MULTI FINANCE Tbk

LAPORAN ARUS KAS                                                                                     STATEMENT OF CASH FLOWS
Untuk Tahun-Tahun yang Berakhir                                                                                 For the Years Ended
31 Desember 2024 dan 2023                                                                               31 December 2024 and 2023
(Disajikan dalam jutaan Rupiah,                                                                       (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                     unless otherwise stated)
                                                Catatan/
                                                 Notes
                                                     -     2024      -             2023      -

ARUS KAS DARI AKTIVITAS                                                                                                CASH FLOWS FROM
  OPERASI                                                                                                         OPERATING ACTIVITIES
Penerimaan kas dari:                                                                                                     Cash received from:
  Transaksi pembiayaan                                     46.242.100               40.813.016                      Financing transactions
  Pembiayaan bersama                                       17.383.114               20.392.659                              Joint financing
  Bunga bank                                                   61.280                   25.693                         Interest from banks
Pengeluaran kas untuk:                                                                                                  Cash disbursements for:
  Transaksi pembiayaan                                     (37.179.612)            (42.029.559)                       Financing transactions
  Pokok pembiayaan bersama                                 (15.195.132)            (13.380.622)                  Principal on joint financing
  Bunga pembiayaan bersama                                  (3.254.385)             (2.655.890)                    Interest on joint financing
  Gaji dan tunjangan                                        (2.526.359)             (2.404.629)                         Salaries and benefits
  Beban umum dan administrasi                               (1.685.330)             (1.386.140)       General and administrative expenses
  Premi asuransi                                            (1.580.914)             (1.829.971)                          Insurance premiums
  Beban bunga dan provisi bank                                (859.647)               (608.207)       Interest and bank provision expenses
  Pajak penghasilan dan lainnya                               (751.466)               (897.180)                      Income and other taxes
  Beban bunga utang obligasi                                  (372.318)               (319.947)                   Interest on bonds payable
  Bagi hasil sukuk mudharabah                                  (62.034)                (23.330)     Revenue sharing for mudharabah bonds
                                                                                                                       Tantiem for Boards of
  Tantiem Dewan Komisaris dan Direksi                           (28.986)               (19.538)            Commissioners and Directors
  Beban bunga liabilitas sewa                     43            (11.212)               (12.653)                   Interest on lease liabilities
Penerimaan kas dari lain-lain - neto                            282.297                284.265                 Cash received from others - net
Kas neto diperoleh dari/(digunakan untuk)                                                                   Net cash provided from/(used in)
   aktivitas operasi                                            461.396             (4.052.033)                       operating activities

ARUS KAS DARI AKTIVITAS                                                                                                  CASH FLOWS FROM
  INVESTASI                                                                                                       INVESTING ACTIVITIES
Hasil penjualan aset tetap                        13                 667                   450              Proceeds from sale of fixed assets
Penempatan investasi pada entitas asosiasi                      (880.653)                  -              Placement in investment in associate
Pembelian aset tak berwujud                                     (158.470)              (40.424)                Acquisition of intangible assets
Pembelian aset tetap                                            (110.575)             (108.595)                     Acquisition of fixed assets
Penyesuaian nilai/(pembelian)                                                                                 Adjustment to value/(acquisition)
  investasi dalam saham                                            1.782              (386.360)                     of investment in shares
Penerimaan dari likuidasi investee                                   -                   1.441            Proceeds from liquidation of investee
Kas neto digunakan untuk                                                                                                     Net cash used in
   aktivitas investasi                                      (1.147.249)               (533.488)                         investing activities

ARUS KAS DARI AKTIVITAS                                                                                                CASH FLOWS FROM
  PENDANAAN                                                                                                      FINANCING ACTIVITIES
Penerimaan pinjaman bank                          43       15.545.843               21.193.215                     Proceeds from borrowings
Penerimaan dari penerbitan obligasi               43        3.600.000                2.950.000             Proceeds from issuance of bonds
Penerimaan dari penerbitan sukuk                                                                                   Proceeds from issuance of
  mudharabah                                      43           400.000                 600.000                         mudharabah bonds
Pembayaran pinjaman bank                          43       (14.197.828)            (16.911.131)                      Payments of borrowings
Pembayaran pokok utang obligasi                   43        (3.106.140)             (2.058.800)       Payments of principal on bonds payable
Pembayaran dividen kas                            25          (972.000)               (803.000)                  Payments of cash dividends
                                                                                                                     Payments of principal on
Pembayaran pokok sukuk mudharabah                 43            (427.170)             (182.000)                        mudharabah bonds
Pembayaran pokok liabilitas sewa                  43             (20.037)              (26.060)       Payments of principal on lease liabilities
Pembayaran biaya emisi obligasi                   43             (10.628)              (11.037)           Payments of bonds issuance costs
Pembayaran biaya transaksi pinjaman bank          43              (6.446)              (13.779)      Payments of borrowings transaction costs
Pembayaran biaya emisi sukuk                                                                                Payments of mudharabah bonds
  mudharabah                                                      (1.374)                 (2.508)                           issuance costs
Pembayaran biaya transaksi pinjaman                                                                           Payments of mudharabah loan
  mudharabah                                                         -                     (250)                         transaction costs
Kas neto diperoleh dari                                                                                                Net cash proceed from
  aktivitas pendanaan                                           804.220              4.734.650                          financing activities
                                                                                                                      NET INCREASE IN
KENAIKAN NETO KAS DAN SETARA KAS                                118.367                149.129           CASH AND CASH EQUIVALENTS
                                                                                                           CASH AND CASH EQUIVALENTS,
KAS DAN SETARA KAS, AWAL TAHUN                     4           1.435.491             1.286.362                 AT BEGINNING OF YEAR
                                                                                                           CASH AND CASH EQUIVALENTS,
KAS DAN SETARA KAS, AKHIR TAHUN                    4           1.553.858
                                                                     -               1.435.491
                                                                                           -                         AT END OF YEAR


Catatan atas laporan keuangan terlampir merupakan bagian                       The accompanying notes to financial statements form an
yang tidak terpisahkan dari laporan keuangan secara                         integral part of these financial statements taken as a whole.
keseluruhan.

                                                           6

                                                                         2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 465
Page 468
                                                PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                     NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023                                                  As of 31 December 2024 and 2023,
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                             for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                            (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                            unless otherwise stated)

         1. INFORMASI UMUM                                                    1. GENERAL INFORMATION

            a.   Pendirian dan informasi umum Perseroan                         a. Establishment and general information of the
                                                                                   Company

                 PT Adira Dinamika Multi Finance Tbk (“Perseroan”)                 PT Adira Dinamika Multi Finance Tbk (the “Company”)
                 didirikan pada tanggal 13 November 1990 berdasarkan               was established on 13 November 1990 based on Notarial
                 Akta Notaris Misahardi Wilamarta, S.H., No. 131. Akta             Deed No. 131 of Misahardi Wilamarta, S.H. The Deed of
                 Pendirian ini telah disahkan oleh Menteri Kehakiman               Establishment was approved by the Ministry of Justice of
                 Republik     Indonesia    dalam   Surat    Keputusan              the Republic of Indonesia in its Decision Letter No. C2-
                 No. C2-19.HT.01.01.TH.91 tanggal 8 Januari 1991 dan               19.HT.01.01.TH.91 dated 8 January 1991 and was
                 telah diumumkan dalam Tambahan No. 421 pada Berita                published in Supplement No. 421 to the State Gazette of
                 Negara Republik Indonesia No. 12 tanggal 8 Februari               the Republic of Indonesia No. 12 dated 8 February 1991.
                 1991.

                 Anggaran Dasar Perseroan telah mengalami beberapa                 The Company’s Articles of Association has been
                 kali perubahan, perubahan terakhir dilakukan dengan               amended several times with the latest amendment
                 Akta Notaris Mala Mukti, S.H., L.LM, No. 40 tanggal               effected by Notarial Deed of Mala Mukti, S.H., L.LM,
                 15 Oktober 2021. Perubahan ini telah diterima dan                 No. 40 dated 15 October 2021. This amendment has
                 dicatat di dalam Sistem Administrasi Badan Hukum                  been received and recorded in the database of Legal
                 Kementerian Hukum dan Hak Asasi Manusia Republik                  Entity Administrative System of the Ministry of Laws and
                 Indonesia melalui Surat Penerimaan Pemberitahuan                  Human Rights of the Republic of Indonesia through its
                 Perubahan Anggaran Dasar PT Adira Dinamika Multi                  Letter of Receipt of Notice on Amendment to the Articles
                 Finance Tbk No. AHU-AH.01.03-0465665 tanggal                      of Association of PT Adira Dinamika Multi Finance Tbk
                 27 Oktober 2021.                                                  No. AHU-AH.01.03-0465665 dated 27 October 2021.

                 Perseroan memperoleh izin usaha sebagai perusahaan                The Company obtained its license to operate as
                 pembiayaan dari Menteri Keuangan dalam Surat                      a financing company from the Ministry of Finance based
                 Keputusan No. 253/KMK.013/1991 tanggal 4 Maret                    on Decision Letter No. 253/KMK.013/1991 dated
                 1991. Berdasarkan Pasal 3 Anggaran Dasar Perseroan,               4 March 1991. As stated in Article 3 of the Company’s
                 ruang lingkup kegiatan Perseroan dalam bidang                     Articles of Association, the scope of the Company’s
                 pembiayaan dan pembiayaan syariah yang merupakan                  activities comprises of financing and sharia financing
                 Unit Usaha Syariah meliputi pembiayaan investasi,                 which is a Sharia Business Unit which include investment
                 pembiayaan modal kerja, pembiayaan multiguna,                     financing, working capital financing, multipurpose
                 kegiatan usaha pembiayaan lain berdasarkan                        financing, other financing business activities based on
                 persetujuan Otoritas Jasa Keuangan (OJK), sewa                    approval by Financial Service Authority (OJK), operating
                 operasi dan/atau kegiatan berbasis fee sepanjang tidak            lease and/or fee-based activities to the extent consistent
                 bertentangan dengan peraturan perundang-undangan                  with legislation in the financial services sector, sell-buy
                 di sektor jasa keuangan, pembiayaan jual-beli, dan                financing and service financing.
                 pembiayaan jasa.

                 Perseroan berdomisili di Millennium Centennial Center             The Company's registered office is located at the 53rd-
                 Lantai 53-61, Jalan Jenderal Sudirman Kav. 25, Jakarta            61st Floor of Millennium Centennial Center, Jalan
                 Selatan dan Perseroan memiliki 508 jaringan usaha                 Jenderal Sudirman Kav. 25, South Jakarta and the
                 yang terdiri dari kantor cabang dan kantor perwakilan             Company has 508 business networks which consist of
                 yang tersebar di seluruh wilayah Indonesia. Perseroan             branch offices and representative office throughout
                 memulai operasi komersialnya pada tahun 1991.                     Indonesia. The Company started its commercial
                                                                                   operations in 1991.

                 PT Bank Danamon Indonesia Tbk adalah pemegang                     PT Bank Danamon Indonesia Tbk is the Company’s
                 saham pengendali Perseroan. MUFG Bank, Ltd. adalah                controlling shareholder. MUFG Bank, Ltd. is the
                 pemegang saham pengendali dari PT Bank Danamon                    controlling shareholder of PT Bank Danamon Indonesia
                 Indonesia Tbk dengan kepemilikan saham secara                     Tbk with 92.47% direct and indirect share ownership.
                 langsung dan tidak langsung sebesar 92,47%.




          * Tidak diaudit                                                                                                       *Unaudited
                                                                          7


466 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 469
                                           PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                              NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023                                                           As of 31 December 2024 and 2023,
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                      for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                     (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                     unless otherwise stated)

1. INFORMASI UMUM (lanjutan)                                               1. GENERAL INFORMATION (continued)

   b.   Penawaran umum saham Perseroan                                          b. Public offering of the Company’s shares

        Pada tanggal 23 Maret 2004, Perseroan melakukan                            On 23 March 2004, the Company conducted an Initial
        Penawaran Umum Perdana atas 100.000.000 saham                              Public Offering (IPO) of 100,000,000 shares with par
        dengan nilai nominal Rp100 (nilai penuh) per saham                         value of Rp100 (full amount) per share with offering value
        dengan harga penawaran sebesar Rp2.325 (nilai penuh)                       of Rp2,325 (full amount) per share. These shares were
        per saham. Seluruh saham ini telah tercatat di Bursa                       all listed on the Jakarta Stock Exchange and Surabaya
        Efek Jakarta dan Bursa Efek Surabaya pada tanggal 31                       Stock Exchange on 31 March 2004.
        Maret 2004.

        Pada tanggal 30 November 2007, Bursa Efek Jakarta                          On 30 November 2007, the Jakarta Stock Exchange and
        dan Bursa Efek Surabaya telah bergabung menjadi                            Surabaya Stock Exchange have merged into Indonesia
        Bursa Efek Indonesia.                                                      Stock Exchange.

        Seluruh saham yang ditawarkan melalui Penawaran                            All shares offered through this IPO were divestment
        Umum Perdana ini merupakan saham divestasi milik                           shares owned by the founding shareholders. Therefore,
        pemegang saham pendiri. Dengan demikian, Perseroan                         the Company did not receive any funds from sale of
        tidak menerima dana hasil penjualan saham.                                 shares.

   c. Penawaran umum efek utang Perseroan                                       c. Public offering of the Company’s debt securities

        Sejak tahun 2003, Perseroan telah beberapa kali                            Since 2003, the Company has issued debt securities to
        menerbitkan efek utang yang ditawarkan kepada                              the public through the Indonesian capital market.
        masyarakat melalui pasar modal di Indonesia.

        Obligasi yang telah diterbitkan oleh Perseroan dan masih                   The bonds have been issued by the Company and are
        terutang pada tanggal 31 Desember 2024 dan 2023                            still outstanding as of 31 December 2024 and 2023 are
        adalah sebagai berikut:                                                    as follows:

                                                        Tanggal                                                                     Skedul
                                                       pernyataan                                                                 pembayaran
                                                         efektif/                                                                   bunga/
                                                        Effective                                                                   Interest
                         Efek utang/                   notification       Nomor surat/      Jumlah/         Wali amanat/           payment
                        Debt securities                   date            Letter number     Amount          The trustee            schedule
        Obligasi Berkelanjutan IV Adira Finance Tahap
          IV Tahun 2019/Adira Finance Continuing
          Bonds IV Phase IV Year 2019 (Obligasi
          Berkelanjutan IV Tahap IV/Continuing Bonds 4 Desember/                                      PT Bank Negara               Triwulan/
          IV Phase IV)                                December 2017 No. S-458/D.04/2017       618.000 Indonesia (Persero) Tbk      Quarterly

        Obligasi Berkelanjutan IV Adira Finance Tahap
          V Tahun 2019/Adira Finance Continuing
          Bonds IV Phase V Year 2019 (Obligasi
          Berkelanjutan IV Tahap V/Continuing Bonds     4 Desember/                                    PT Bank Negara               Triwulan/
          IV Phase V)                                 December 2017 No. S-458/D.04/2017      2.000.000 Indonesia (Persero) Tbk      Quarterly

        Obligasi Berkelanjutan IV Adira Finance Tahap
          VI Tahun 2019/Adira Finance Continuing
          Bonds IV Phase VI Year 2019 (Obligasi
          Berkelanjutan IV Tahap VI/Continuing Bonds 4 Desember/                                       PT Bank Negara               Triwulan/
          IV Phase VI)                                December 2017 No. S-458/D.04/2017      1.192.000 Indonesia (Persero) Tbk      Quarterly

        Obligasi Berkelanjutan V Adira Finance Tahap
          II Tahun 2021/Adira Finance Continuing
          Bonds V Phase II Year 2021 (Obligasi
          Berkelanjutan V Tahap II/Continuing Bonds         30 Juni/                                   PT Bank Negara               Triwulan/
          V Phase II)                                     June 2020 No. S-182/D.04/2020      1.300.000 Indonesia (Persero) Tbk      Quarterly

        Obligasi Berkelanjutan V Adira Finance Tahap
          III Tahun 2022/Adira Finance Continuing
          Bonds V Phase III Year 2022 (Obligasi
          Berkelanjutan V Tahap III/Continuing Bonds        30 Juni/                                   PT Bank Negara               Triwulan/
          V Phase III)                                    June 2020 No. S-182/D.04/2020      1.700.000 Indonesia (Persero) Tbk      Quarterly




 * Tidak diaudit                                                                                                                 *Unaudited
                                                                      8


                                                                               2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 467
Page 470
                                                   PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023                                                              As of 31 December 2024 and 2023,
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                         for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                        (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                        unless otherwise stated)

         1. INFORMASI UMUM (lanjutan)                                                  1. GENERAL INFORMATION (continued)

            c. Penawaran umum efek utang Perseroan (lanjutan)                             c. Public offering of the Company’s debt securities
                                                                                             (continued)

                 Obligasi yang telah diterbitkan oleh Perseroan dan masih                      The bonds have been issued by the Company and are
                 terutang pada tanggal 31 Desember 2024 dan 2023                               still outstanding as of 31 December 2024 and 2023 are
                 adalah sebagai berikut: (lanjutan)                                            as follows: (continued)
                                                                   Tanggal                                                                       Skedul
                                                                  pernyataan                                                                  pembayaran
                                                                    efektif/                                                                     bunga/
                                                                   Effective                                                                    Interest
                                 Efek utang/                      notification       Nomor surat/      Jumlah/          Wali amanat/           payment
                                Debt securities                      date            Letter number     Amount           The trustee            schedule
                Obligasi Berkelanjutan VI Adira Finance Tahap
                  I Tahun 2023/Adira Finance Continuing
                  Bonds VI Phase I Year 2023 (Obligasi
                  Berkelanjutan VI Tahap I/Continuing Bonds            27 Juni/                                    PT Bank Negara               Triwulan/
                  VI Phase I)                                        June 2023 No. S-164/D.04/2023     1.700.000   Indonesia (Persero) Tbk      Quarterly

                Obligasi Berkelanjutan VI Adira Finance Tahap
                  II Tahun 2023/Adira Finance Continuing
                  Bonds VI Phase II Year 2023 (Obligasi
                  Berkelanjutan VI Tahap II/Continuing Bonds           27 Juni/                                    PT Bank Negara               Triwulan/
                  VI Phase II)                                       June 2023 No. S-164/D.04/2023     1.250.000   Indonesia (Persero) Tbk      Quarterly

                Obligasi Berkelanjutan VI Adira Finance Tahap
                  III Tahun 2024/Adira Finance Continuing
                  Bonds VI Phase III Year 2024 (Obligasi
                  Berkelanjutan VI Tahap III/Continuing Bonds          27 Juni/                                    PT Bank Negara               Triwulan/
                  VI Phase III)                                      June 2023 No. S-164/D.04/2023     1.600.000   Indonesia (Persero) Tbk      Quarterly

                Obligasi Berkelanjutan VI Adira Finance Tahap
                  IV Tahun 2024/Adira Finance Continuing
                  Bonds VI Phase IV Year 2024 (Obligasi
                  Berkelanjutan VI Tahap IV/Continuing Bonds           27 Juni/                                    PT Bank Negara               Triwulan/
                  VI Phase IV)                                       June 2023 No. S-164/D.04/2023     2.000.000   Indonesia (Persero) Tbk      Quarterly


                 Sukuk mudharabah yang telah diterbitkan oleh                                 The mudharabah bonds have been issued by the
                 Perseroan dan masih terutang pada tanggal                                    Company and are still outstanding as of 31 December
                 31 Desember 2024 dan 2023 adalah sebagai berikut:                            2024 and 2023 are as follows:
                                                                                                                                                Skedul
                                                                   Tanggal                                                                    pembayaran
                                                                  pernyataan                                                                   bagi hasil/
                                                                    efektif/                                                                   Revenue
                                                                   Effective                                                                    sharing
                              Sukuk mudharabah/                   notification       Nomor surat/      Jumlah/          Wali amanat/           payment
                              Mudharabah bonds                       date            Letter number     Amount           The trustee            schedule
                Sukuk Mudharabah Berkelanjutan III Adira
                  Finance Tahap III Tahun 2019/Adira Finance
                  Continuing Mudharabah Bonds III Phase III
                  Year 2019 (Sukuk Mudharabah
                  Berkelanjutan III Tahap III/Continuing       4 Desember/                                       PT Bank Negara                Triwulan/
                  Mudharabah Bonds III Phase III)            December 2017 No. S-458/D.04/2017           214.000 Indonesia (Persero) Tbk       Quarterly

                Sukuk Mudharabah Berkelanjutan III Adira
                  Finance Tahap IV Tahun 2019/Adira
                  Finance Continuing Mudharabah Bonds III
                  Phase IV Year 2019 (Sukuk Mudharabah
                  Berkelanjutan III Tahap IV/Continuing           4 Desember/                                    PT Bank Negara                Triwulan/
                  Mudharabah Bonds III Phase IV)                December 2017 No. S-458/D.04/2017         96.000 Indonesia (Persero) Tbk       Quarterly

                Sukuk Mudharabah Berkelanjutan IV Adira
                  Finance Tahap II Tahun 2021/Adira Finance
                  Continuing Mudharabah Bonds IV Phase II
                  Year 2021 (Sukuk Mudharabah
                  Berkelanjutan IV Tahap II/Continuing                 30 Juni/                                  PT Bank Negara                Triwulan/
                  Mudharabah Bonds IV Phase II)                      June 2020 No. S-182/D.04/2020       200.000 Indonesia (Persero) Tbk       Quarterly




          * Tidak diaudit                                                                                                                    *Unaudited
                                                                                 9


468 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 471
                                          PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                   NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023                                                                As of 31 December 2024 and 2023,
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                           for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                          (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                          unless otherwise stated)

1. INFORMASI UMUM (lanjutan)                                                1. GENERAL INFORMATION (continued)

   c. Penawaran umum efek utang Perseroan (lanjutan)                            c. Public offering of the Company’s debt securities
                                                                                   (continued)

        Sukuk mudharabah yang telah diterbitkan oleh                                The mudharabah bonds have been issued by the
        Perseroan dan masih terutang pada tanggal                                   Company and are still outstanding as of 31 December
        31 Desember 2024 dan 2023 adalah sebagai berikut:                           2024 and 2023 are as follows: (continued)
        (lanjutan)

                                                                                                                                        Skedul
                                                        Tanggal                                                                       pembayaran
                                                       pernyataan                                                                      bagi hasil/
                                                         efektif/                                                                      Revenue
                                                        Effective                                                                       sharing
                      Sukuk mudharabah/                notification        Nomor surat/         Jumlah/         Wali amanat/           payment
                      Mudharabah bonds                    date             Letter number        Amount          The trustee            schedule
       Sukuk Mudharabah Berkelanjutan IV Adira
         Finance Tahap III Tahun 2022/Adira Finance
         Continuing Mudharabah Bonds IV Phase III
         Year 2022 (Sukuk Mudharabah
         Berkelanjutan IV Tahap III/Continuing              30 Juni/                                      PT Bank Negara                Triwulan/
         Mudharabah Bonds IV Phase III)                   June 2020 No. S-182/D.04/2020           300.000 Indonesia (Persero) Tbk       Quarterly

       Sukuk Mudharabah Berkelanjutan V Adira
         Finance Tahap I Tahun 2023/Adira Finance
         Continuing Mudharabah Bonds V Phase I
         Year 2023 (Sukuk Mudharabah
         Berkelanjutan V Tahap I/Continuing                 27 Juni/                                      PT Bank Negara                Triwulan/
         Mudharabah Bonds V Phase I)                      June 2023 No. S-164/D.04/2023           300.000 Indonesia (Persero) Tbk       Quarterly

       Sukuk Mudharabah Berkelanjutan V Adira
         Finance Tahap II Tahun 2023/Adira Finance
         Continuing Mudharabah Bonds V Phase II
         Year 2023 (Sukuk Mudharabah
         Berkelanjutan V Tahap II/Continuing                27 Juni/                                      PT Bank Negara                Triwulan/
         Mudharabah Bonds V Phase II)                     June 2023 No. S-164/D.04/2023           300.000 Indonesia (Persero) Tbk       Quarterly

       Sukuk Mudharabah Berkelanjutan V Adira
         Finance Tahap III Tahun 2024/Adira
         Finance Continuing Mudharabah Bonds V
         Phase III Year 2024 (Sukuk Mudharabah
         Berkelanjutan V Tahap III/Continuing               27 Juni/                                      PT Bank Negara                Triwulan/
         Mudharabah Bonds V Phase III)                    June 2023 No. S-164/D.04/2023           400.000 Indonesia (Persero) Tbk       Quarterly

       Rincian tingkat bunga dan jatuh tempo masing-masing                           Details of interest rates and due date of each serial of debt
       seri efek utang yang diterbitkan:                                             securities issued are as follows:

                                    Tahun                          Tingkat bunga
                                 penerbitan/                           tetap/
               Efek utang/         Year of         Nilai nominal/  Fixed interest      Jatuh tempo/              Cicilan pokok efek utang/
             Debt securities      issuance       _ Nominal value _     rate             Due date                 Debt securities installment
       Obligasi Berkelanjutan
        IV Tahap IV/
        Continuing Bonds IV
        Phase IV
                                                                                              3 Februari/      Pembayaran penuh pada saat jatuh
         Seri A/Serial A                  2019           232.000            8,05%          February 2020        tempo/Bullet payment on due date
                                                                                              23 Januari/      Pembayaran penuh pada saat jatuh
         Seri B/Serial B                  2019            58.000            9,00%           January 2022        tempo/Bullet payment on due date
                                                                                              23 Januari/      Pembayaran penuh pada saat jatuh
         Seri C/Serial C                  2019           328.000            9,50%           January 2024        tempo/Bullet payment on due date

       Obligasi Berkelanjutan
        IV Tahap V/
        Continuing Bonds IV
        Phase V
                                                                                                26 April/      Pembayaran penuh pada saat jatuh
         Seri A/Serial A                  2019         1.105.000            7,75%              April 2020       tempo/Bullet payment on due date
                                                                                                16 April/      Pembayaran penuh pada saat jatuh
         Seri B/Serial B                  2019           287.250            8,60%              April 2022       tempo/Bullet payment on due date
                                                                                                16 April/      Pembayaran penuh pada saat jatuh
         Seri C/Serial C                  2019           607.750            9,15%              April 2024       tempo/Bullet payment on due date
 * Tidak diaudit                                                                                                                    *Unaudited
                                                                      10


                                                                                2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 469
Page 472
                                                 PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                            NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023                                                         As of 31 December 2024 and 2023,
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                    for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                   (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                   unless otherwise stated)

         1. INFORMASI UMUM (lanjutan)                                             1. GENERAL INFORMATION (continued)

            c. Penawaran umum efek utang Perseroan (lanjutan)                         c. Public offering of the Company’s debt securities
                                                                                         (continued)

                 Rincian tingkat bunga dan jatuh tempo masing-masing                      Details of interest rates and due date of each serial of
                 seri efek utang yang diterbitkan: (lanjutan)                             debt securities issued are as follows: (continued)

                                            Tahun                        Tingkat bunga
                                         penerbitan/                         tetap/
                        Efek utang/        Year of       Nilai nominal/  Fixed interest    Jatuh tempo/             Cicilan pokok efek utang/
                      Debt securities     issuance     _ Nominal value _     rate           Due date                Debt securities installment
                Obligasi Berkelanjutan
                 IV Tahap VI/
                 Continuing Bonds IV
                 Phase VI
                                                                                               14 Oktober/        Pembayaran penuh pada saat jatuh
                  Seri A/Serial A               2019           299.000          6,75%         October 2020         tempo/Bullet payment on due date
                                                                                                4 Oktober/        Pembayaran penuh pada saat jatuh
                  Seri B/Serial B               2019           703.000          7,80%         October 2022         tempo/Bullet payment on due date
                                                                                                4 Oktober/        Pembayaran penuh pada saat jatuh
                  Seri C/Serial C               2019           190.000          8,10%         October 2024         tempo/Bullet payment on due date

                Obligasi Berkelanjutan
                 V Tahap II/
                 Continuing Bonds V
                 Phase II
                                                                                                3 Agustus/        Pembayaran penuh pada saat jatuh
                  Seri A/Serial A               2021           559.000          4,25%          August 2022         tempo/Bullet payment on due date
                                                                                                   23 Juli/       Pembayaran penuh pada saat jatuh
                  Seri B/Serial B               2021           741.000          5,50%            July 2024         tempo/Bullet payment on due date

                Obligasi Berkelanjutan
                 V Tahap III/
                 Continuing Bonds V
                 Phase III
                                                                                                   2 April/       Pembayaran penuh pada saat jatuh
                  Seri A/Serial A               2022           620.000          3,50%           April 2023         tempo/Bullet payment on due date
                                                                                                22 Maret/         Pembayaran penuh pada saat jatuh
                  Seri B/Serial B               2022           830.000          5,60%          March 2025          tempo/Bullet payment on due date
                                                                                                22 Maret/         Pembayaran penuh pada saat jatuh
                  Seri C/Serial C               2022           250.000          6,25%          March 2027          tempo/Bullet payment on due date

                Obligasi Berkelanjutan
                 VI Tahap I/
                 Continuing Bonds VI
                 Phase I
                                                                                                   17 Juli/       Pembayaran penuh pada saat jatuh
                  Seri A/Serial A               2023           405.000          5,50%            July 2024         tempo/Bullet payment on due date
                                                                                                     7 Juli/      Pembayaran penuh pada saat jatuh
                  Seri B/Serial B               2023           410.000          6,00%            July 2026         tempo/Bullet payment on due date
                                                                                                     7 Juli/      Pembayaran penuh pada saat jatuh
                  Seri C/Serial C               2023           885.000          6,25%            July 2028         tempo/Bullet payment on due date

                Obligasi Berkelanjutan
                 VI Tahap II/
                 Continuing Bonds VI
                 Phase II
                                                                                             19 November/         Pembayaran penuh pada saat jatuh
                  Seri A/Serial A               2023           834.390          6,15%       November 2024          tempo/Bullet payment on due date
                                                                                              9 November/         Pembayaran penuh pada saat jatuh
                  Seri B/Serial B               2023           385.235          6,50%       November 2026          tempo/Bullet payment on due date
                                                                                              9 November/         Pembayaran penuh pada saat jatuh
                  Seri C/Serial C               2023            30.375          6,55%       November 2028          tempo/Bullet payment on due date




          * Tidak diaudit                                                                                                              *Unaudited
                                                                           11


470 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 473
                                           PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                    NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023                                                                 As of 31 December 2024 and 2023,
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                            for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                           (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                           unless otherwise stated)

1. INFORMASI UMUM (lanjutan)                                                 1. GENERAL INFORMATION (continued)

   c. Penawaran umum efek utang Perseroan (lanjutan)                              c. Public offering of the Company’s debt securities
                                                                                     (continued)

        Rincian tingkat bunga dan jatuh tempo masing-masing                              Details of interest rates and due date of each serial of
        seri efek utang yang diterbitkan: (lanjutan)                                     debt securities issued are as follows: (continued)

                                       Tahun                          Tingkat bunga
                                    penerbitan/                           tetap/
                Efek utang/           Year of         Nilai nominal/  Fixed interest       Jatuh tempo/            Cicilan pokok efek utang/
              Debt securities        issuance       _ Nominal value _     rate              Due date               Debt securities installment
        Obligasi Berkelanjutan
         VI Tahap III/
         Continuing Bonds VI
         Phase III
                                                                                                  13 Mei/        Pembayaran penuh pada saat jatuh
         Seri A/Serial A                   2024           1.079.204          6,40%               May 2025         tempo/Bullet payment on due date
                                                                                                    3 Mei/       Pembayaran penuh pada saat jatuh
         Seri B/Serial B                   2024             391.461          6,55%               May 2027         tempo/Bullet payment on due date
                                                                                                    3 Mei/       Pembayaran penuh pada saat jatuh
         Seri C/Serial C                   2024             129.335          6,65%               May 2029         tempo/Bullet payment on due date

        Obligasi Berkelanjutan
         VI Tahap IV/
         Continuing Bonds VI
         Phase IV
                                                                                              20 Oktober/        Pembayaran penuh pada saat jatuh
         Seri A/Serial A                   2024             785.000          6,45%           October 2025         tempo/Bullet payment on due date
                                                                                              10 Oktober/        Pembayaran penuh pada saat jatuh
         Seri B/Serial B                   2024             815.000          6,70%           October 2027         tempo/Bullet payment on due date
                                                                                              10 Oktober/        Pembayaran penuh pada saat jatuh
         Seri C/Serial C                   2024             400.000          6,80%           October 2029         tempo/Bullet payment on due date


        Rincian nisbah bagi hasil dan jatuh tempo masing-                                Details of revenue sharing ratio and due date of each
        masing seri sukuk mudharabah yang diterbitkan adalah                             serial of mudharabah bonds issued are as follows:
        sebagai berikut:

                                         Tahun
                                      penerbitan/                     Nisbah bagi hasil/
           Sukuk mudharabah/            Year of      Nilai nominal/   Revenue sharing        Jatuh tempo/        Cicilan pokok sukuk mudharabah/
            Mudharabah bonds           issuance      Nominal value          ratio             Due date           Mudharabah bonds installment        .
        Sukuk Mudharabah
          Berkelanjutan III Tahap
          III/Continuing
          Mudharabah Bonds III
          Phase III
                                                                       67,08% (setara
                                                                        dengan 8,05%
                                                                          per tahun/
                                                                         equivalent to          3 Februari/      Pembayaran penuh pada saat jatuh
         Seri A/Serial A                    2019           127.000     8.05% per year)       February 2020        tempo/Bullet payment on due date

                                                                       75,00% (setara
                                                                        dengan 9,00%
                                                                          per tahun/
                                                                         equivalent to          23 Januari/      Pembayaran penuh pada saat jatuh
         Seri B/Serial B                    2019             55.000    9.00% per year)        January 2022        tempo/Bullet payment on due date

                                                                       79,17% (setara
                                                                        dengan 9,50%
                                                                          per tahun/
                                                                         equivalent to          23 Januari/      Pembayaran penuh pada saat jatuh
         Seri C/Serial C                    2019             32.000    9.50% per year)        January 2024        tempo/Bullet payment on due date




 * Tidak diaudit                                                                                                                     *Unaudited
                                                                       12


                                                                                  2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 471
Page 474
                                                 PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                              NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023                                                           As of 31 December 2024 and 2023,
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                      for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                     (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                     unless otherwise stated)

        1. INFORMASI UMUM (lanjutan)                                               1. GENERAL INFORMATION (continued)

            c. Penawaran umum efek utang Perseroan (lanjutan)                          c. Public offering of the Company’s debt securities
                                                                                          (continued)

                 Rincian nisbah bagi hasil dan jatuh tempo masing-                          Details of revenue sharing ratio and due date of each
                 masing seri sukuk mudharabah yang diterbitkan adalah                       serial of mudharabah bonds issued are as follows:
                 sebagai berikut: (lanjutan)                                                (continued)
                                              Tahun
                                           penerbitan/                    Nisbah bagi hasil/
                    Sukuk mudharabah/        Year of     Nilai nominal/   Revenue sharing      Jatuh tempo/      Cicilan pokok sukuk mudharabah/
                     Mudharabah bonds       issuance     Nominal value          ratio           Due date         Mudharabah bonds installment         .
                Sukuk Mudharabah
                 Berkelanjutan III Tahap
                 IV/Continuing
                 Mudharabah Bonds III
                 Phase IV
                                                                          64,58% (setara
                                                                           dengan 7,75%
                                                                             per tahun/
                                                                            equivalent to           26 April/     Pembayaran penuh pada saat jatuh
                  Seri A/Serial A                2019           72.000    7.75% per year)          April 2020      tempo/Bullet payment on due date

                                                                          71,67% (setara
                                                                           dengan 8,60%
                                                                             per tahun/
                                                                            equivalent to           16 April/     Pembayaran penuh pada saat jatuh
                  Seri B/Serial B                2019           10.000    8.60% per year)          April 2022      tempo/Bullet payment on due date

                                                                          76,25% (setara
                                                                           dengan 9,15%
                                                                             per tahun/
                                                                            equivalent to           16 April/     Pembayaran penuh pada saat jatuh
                  Seri C/Serial C                2019           14.000    9.15% per year)          April 2024      tempo/Bullet payment on due date

                Sukuk Mudharabah
                 Berkelanjutan IV Tahap
                 II/Continuing
                 Mudharabah Bonds IV
                 Phase II
                                                                          35,42% (setara
                                                                           dengan 4,25%
                                                                             per tahun/
                                                                            equivalent to         3 Agustus/      Pembayaran penuh pada saat jatuh
                  Seri A/Serial A                2021          134.000    4.25% per year)        August 2022       tempo/Bullet payment on due date

                                                                          45,83% (setara
                                                                           dengan 5,50%
                                                                             per tahun/
                                                                            equivalent to             23 Juli/    Pembayaran penuh pada saat jatuh
                  Seri B/Serial B                2021           66.000    5.50% per year)           July 2024      tempo/Bullet payment on due date

                Sukuk Mudharabah
                 Berkelanjutan IV Tahap
                 III/Continuing
                 Mudharabah Bonds IV
                 Phase III
                                                                          29,17% (setara
                                                                           dengan 3,50%
                                                                             per tahun/
                                                                            equivalent to            2 April/     Pembayaran penuh pada saat jatuh
                   Seri A/Serial A               2022          153.000    3.50% per year)          April 2023      tempo/Bullet payment on due date

                                                                          46,67% (setara
                                                                           dengan 5,60%
                                                                             per tahun/
                                                                            equivalent to          22 Maret/      Pembayaran penuh pada saat jatuh
                   Seri B/Serial B               2022           49.000    5.60% per year)         March 2025       tempo/Bullet payment on due date

                                                                          52,08% (setara
                                                                           dengan 6,25%
                                                                             per tahun/
                                                                            equivalent to          22 Maret/      Pembayaran penuh pada saat jatuh
                   Seri C/Serial C               2022           98.000    6.25% per year)         March 2027       tempo/Bullet payment on due date

          * Tidak diaudit                                                                                                            *Unaudited
                                                                           13


472 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 475
                                         PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                               NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023                                                            As of 31 December 2024 and 2023,
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                       for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                      (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                      unless otherwise stated)

1. INFORMASI UMUM (lanjutan)                                              1. GENERAL INFORMATION (continued)

   c. Penawaran umum efek utang Perseroan (lanjutan)                          c. Public offering of the Company’s debt securities
                                                                                 (continued)

        Rincian nisbah bagi hasil dan jatuh tempo masing-                           Details of revenue sharing ratio and due date of each
        masing seri sukuk mudharabah yang diterbitkan adalah                        serial of mudharabah bonds issued are as follows:
        sebagai berikut: (lanjutan)                                                 (continued)
                                      Tahun
                                   penerbitan/                    Nisbah bagi hasil/
           Sukuk mudharabah/         Year of     Nilai nominal/   Revenue sharing      Jatuh tempo/       Cicilan pokok sukuk mudharabah/
            Mudharabah bonds        issuance     Nominal value          ratio           Due date          Mudharabah bonds installment         .

        Sukuk Mudharabah
         Berkelanjutan V Tahap
         I/Continuing Mudharabah
         Bonds V Phase I
                                                                  45,83% (setara
                                                                   dengan 5,50%
                                                                     per tahun/
                                                                    equivalent to             17 Juli/     Pembayaran penuh pada saat jatuh
          Seri A/Serial A                2023           64.000    5.50% per year)           July 2024       tempo/Bullet payment on due date

                                                                  50,00% (setara
                                                                   dengan 6,00%
                                                                     per tahun/
                                                                    equivalent to               7 Juli/    Pembayaran penuh pada saat jatuh
          Seri B/Serial B                2023          141.000    6.00% per year)           July 2026       tempo/Bullet payment on due date

                                                                  52,08% (setara
                                                                   dengan 6,25%
                                                                     per tahun/
                                                                    equivalent to               7 Juli/    Pembayaran penuh pada saat jatuh
          Seri C/Serial C                2023           95.000    6.25% per year)           July 2028       tempo/Bullet payment on due date

        Sukuk Mudharabah
         Berkelanjutan V Tahap
         II/Continuing
         Mudharabah Bonds V
         Phase II
                                                                  51,25% (setara
                                                                   dengan 6,15%
                                                                     per tahun/         19 November/
                                                                    equivalent to          November        Pembayaran penuh pada saat jatuh
          Seri A/Serial A                2023          251.170    6.15% per year)              2024         tempo/Bullet payment on due date

                                                                  54,17% (setara
                                                                   dengan 6,50%
                                                                     per tahun/          9 November/
                                                                    equivalent to          November        Pembayaran penuh pada saat jatuh
          Seri B/Serial B                2023           48.730    6.50% per year)              2026         tempo/Bullet payment on due date

                                                                  54,58% (setara
                                                                   dengan 6,55%
                                                                     per tahun/          9 November/
                                                                    equivalent to          November        Pembayaran penuh pada saat jatuh
          Seri C/Serial C                2023              100    6.55% per year)              2028         tempo/Bullet payment on due date

        Sukuk Mudharabah
         Berkelanjutan V Tahap
         III/Continuing
         Mudharabah Bonds V
         Phase III
                                                                  53,33% (setara
                                                                   dengan 6,40%
                                                                     per tahun/
                                                                    equivalent to            13 Mei/       Pembayaran penuh pada saat jatuh
          Seri A/Serial A                2024          338.980    6.40% per year)           May 2025        tempo/Bullet payment on due date




 * Tidak diaudit                                                                                                              *Unaudited
                                                                   14


                                                                              2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 473
Page 476
                                                PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                             NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023                                                          As of 31 December 2024 and 2023,
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                     for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                    (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                    unless otherwise stated)

        1. INFORMASI UMUM (lanjutan)                                             1. GENERAL INFORMATION (continued)

            c. Penawaran umum efek utang Perseroan (lanjutan)                         c. Public offering of the Company’s debt securities
                                                                                         (continued)

                 Rincian nisbah bagi hasil dan jatuh tempo masing-                         Details of revenue sharing ratio and due date of each
                 masing seri sukuk mudharabah yang diterbitkan adalah                      serial of mudharabah bonds issued are as follows:
                 sebagai berikut: (lanjutan)                                               (continued)

                                             Tahun
                                          penerbitan/                    Nisbah bagi hasil/
                    Sukuk mudharabah/       Year of     Nilai nominal/   Revenue sharing      Jatuh tempo/        Cicilan pokok sukuk mudharabah/
                     Mudharabah bonds      issuance     Nominal value          ratio           Due date           Mudharabah bonds installment         .
                Sukuk Mudharabah
                  Berkelanjutan V Tahap
                  III/Continuing
                  Mudharabah Bonds V
                  Phase III
                  (lanjutan/continued)

                                                                         54,58% (setara
                                                                          dengan 6,55%
                                                                            per tahun/
                                                                           equivalent to              3 Mei/       Pembayaran penuh pada saat jatuh
                   Seri B/Serial B              2024           39.005    6.55% per year)           May 2027         tempo/Bullet payment on due date

                                                                         55,42% (setara
                                                                          dengan 6,65%
                                                                            per tahun/
                                                                           equivalent to              3 Mei/       Pembayaran penuh pada saat jatuh
                   Seri C/Serial C              2024           22.015    6.65% per year)           May 2029         tempo/Bullet payment on due date

                 Perseroan menerbitkan obligasi dan sukuk mudharabah                       The Company issued bonds and mudharabah bonds for
                 dengan tujuan untuk membiayai kegiatan utama Perseroan                    the purpose of funding the Company’s main activity
                 yaitu pembiayaan konsumen dan pembiayaan murabahah.                       which is consumer financing and murabahah financing.


                 Perseroan dapat melakukan pembelian kembali (buy                          The Company can buy back part or all of the bonds and
                 back) untuk sebagian atau seluruh obligasi dan sukuk                      mudharabah bonds issued under a condition that such
                 mudharabah yang diterbitkan dengan ketentuan bahwa                        action can only be conducted after the first anniversary
                 hal tersebut hanya dapat dilaksanakan setelah ulang                       since the issuance date.
                 tahun pertama sejak tanggal emisi.

            d. Dewan Komisaris dan Direksi                                            d. Boards of Commissioners and Directors

                Susunan Dewan Komisaris dan Direksi Perseroan pada                         The composition of the Company’s Boards of
                tanggal 31 Desember 2024 adalah sebagai berikut:                           Commissioners and Directors as of 31 December 2024
                                                                                           are as follows:

                Dewan Komisaris                                                                                        Board of Commissioners
                Komisaris Utama                                     Daisuke Ejima                                        President Commissioner
                Komisaris Independen                                 Krisna Wijaya                                    Independent Commissioner
                Komisaris Independen                              Manggi Taruna Habir                                 Independent Commissioner
                Komisaris                                         Eng Heng Nee Philip                                              Commissioner
                Komisaris                                          Congsin Congcar                                                 Commissioner
                Komisaris                                             Hafid Hadeli                                                 Commissioner

                Dewan Direksi                                                                                                 Board of Directors
                Direktur Utama                                   I Dewa Made Susila                                            President Director
                Direktur                                          Swandajani Gunadi                                                      Director
                Direktur                                    Niko Kurniawan Bonggowarsito                                                 Director
                Direktur                                               Harry Latif                                                       Director
                Direktur                                           Denny Riza Farib                                                      Director
                Direktur                                        Sigit Hendra Gunawan                                                     Director
                Direktur                                    Sylvanus Gani Kukuh Mendrofa                                                 Director
                Direktur                                           Takanori Mizuno                                                       Director




          * Tidak diaudit                                                                                                             *Unaudited
                                                                          15


474 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 477
                                       PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                      NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023                                                   As of 31 December 2024 and 2023,
untuk tahun-tahun yang berakhir pada tanggal tersebut                                              for the years then ended
(Disajikan dalam jutaan Rupiah,                                                             (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                             unless otherwise stated)

1. INFORMASI UMUM (lanjutan)                                      1. GENERAL INFORMATION (continued)

    d. Dewan Komisaris dan Direksi (lanjutan)                         d. Boards of Commissioners and Directors (continued)

         Susunan Dewan Komisaris dan Direksi Perseroan pada                 The composition of the Company’s Boards of
         tanggal 31 Desember 2023 adalah sebagai berikut:                   Commissioners and Directors as of 31 December 2023
                                                                            are as follows:

         Dewan Komisaris                                                                             Board of Commissioners
         Komisaris Utama                                Daisuke Ejima                                  President Commissioner
         Komisaris Independen                            Krisna Wijaya                              Independent Commissioner
         Komisaris Independen                         Manggi Taruna Habir                           Independent Commissioner
         Komisaris                                    Eng Heng Nee Philip                                        Commissioner
         Komisaris                                     Congsin Congcar                                           Commissioner
         Komisaris                                        Hafid Hadeli                                           Commissioner

         Dewan Direksi                                                                                      Board of Directors
         Direktur Utama                               I Dewa Made Susila                                     President Director
         Direktur                                      Swandajani Gunadi                                               Director
         Direktur                                Niko Kurniawan Bonggowarsito                                          Director
         Direktur                                          Harry Latif                                                 Director
         Direktur                                         Jin Yoshida                                                  Director
         Direktur                                       Denny Riza Farib                                               Director

    e. Dewan Pengawas Syariah                                         e. Sharia Supervisory Board

         Susunan Dewan Pengawas Syariah pada tanggal                        The composition of the Sharia Supervisory Board as
         31 Desember 2024 dan 2023 adalah sebagai berikut:                  of 31 Decemeber 2024 and 2023 are as follows:

         Ketua                               Prof. Dr. H. Fathurrahman Djamil, MA                                   Chairman
         Anggota                                 Prof. Dr. H. Noor Achmad, MA                                        Member
         Anggota                                   Dr. Rini Fatma Kartika, M.H                                       Member

    f.   Komite Audit dan Pemantau Risiko                             f.    Audit and Risk Monitoring Committee

         Susunan Komite Audit pada tanggal 31 Desember 2024                 The composition of the Audit Committee as of
         dan 2023 adalah sebagai berikut:                                   31 December 2024 and 2023 are as follows:

         Ketua                                       Manggi Taruna Habir                                             Chairman
         Anggota                                         Jusuf Sukiman                                                Member
         Anggota                                  Restiana Ie Tjoe Linggadjaya                                        Member

         Susunan Komite Pemantau Risiko pada tanggal                        The composition of the Risk Monitoring Committee
         31 Desember 2024 dan 2023 adalah sebagai berikut:                  as of 31 December 2024 and 2023 are as follows:

         Ketua                                          Krisna Wijaya                                                Chairman
         Anggota                                      Manggi Taruna Habir                                             Member
         Anggota                                          Rio Erriad                                                  Member

   g.    Berdasarkan Surat Keputusan Direksi Perseoran No.            g. Based on Directors’ Decision Letter of the Company No.
         006/ADMF/BOD/IV/2024 tanggal 30 April 2024,                     006/ADMF/BOD/IV/24 dated 30 April 2024, the
         Sekretaris Perseroan pada tanggal 31 Desember 2024              Corporate Secretary as of 31 December 2024 is
         adalah Veronika Dyah Puspitaningrum. Sedangkan                  Veronika Dyah Puspitaningrum. While based on
         berdasarkan Surat Keputusan Direksi Perseroan                   Directors’  Decision    Letter    of     the  Company
         No. 036/ADMF/BOD/X/17 tanggal 15 Oktober 2017,                  No. 036/ADMF/BOD/X/17 dated 15 October 2017, the
         Sekretaris Perseroan pada tanggal 31 Desember 2023              Corporate Secretary as of 31 December 2023 is Perry
         adalah Perry Barman Slangor.                                    Barman Slangor.

   h.    Berdasarkan Surat Keputusan Bersama Direksi                  h. Based on Joint Decision Letter of the Board of Directors
         dan      Dewan     Komisaris     Perseroan       No.            and       Commissioners         of    the     Company
         013/ADMF/BOD/VII/18 tanggal 11 Juli 2018, Kepala Unit           No. 013/ADMF/BOD/VII/18 dated 11 July 2018, the Head
         Audit     Internal  Perseroan       pada     tanggal            of Internal Audit Unit as of 31 December 2024 and 2023
         31 Desember 2024 dan 2023 adalah Haryadwi Saputra               is Haryadwi Saputra Kartawidjaja.
         Kartawidjaja.




 * Tidak diaudit                                                                                                   *Unaudited
                                                             16


                                                                     2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 475
Page 478
                                                 PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023                                                      As of 31 December 2024 and 2023,
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                 for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                unless otherwise stated)

        1. INFORMASI UMUM (lanjutan)                                           1. GENERAL INFORMATION (continued)

            i.   Pada tanggal 31 Desember 2024 dan 2023, Perseroan                i.   As of 31 December 2024 and 2023, the Company has
                 mempunyai 14.969 dan 14.719 karyawan tetap; dan                       14,969 and 14,719 permanent employees; and 2,121
                 2.121 dan 2.518 karyawan tidak tetap (tidak diaudit).                 and 2,518 non-permanent employees (unaudited).

            j.   Manajemen bertanggungjawab atas penyusunan                       j.   Management is responsible for the preparation of the
                 laporan keuangan Perseroan yang diotorisasi untuk                     financial statements of the Company which were
                 terbit oleh Dewan Direksi pada tanggal 13 Februari                    authorised for issuance by the Board of Directors on
                 2025.                                                                 13 February 2025.


        2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                              2. MATERIAL ACCOUNTING POLICY INFORMATION

            Kebijakan akuntansi material, yang diterapkan dalam                  The material accounting policies, applied in the preparation
            penyusunan laporan keuangan Perseroan pada tanggal                   of the Company’s financial statements as of and the years
            dan untuk tahun yang berakhir 31 Desember 2024 dan 2023              ended 31 December 2024 and 2023 were as follows:
            adalah sebagai berikut:

            a. Pernyataan kepatuhan                                               a. Statement of compliance

                 Laporan keuangan pada tanggal 31 Desember 2024 dan                    The financial statements as of 31 December 2024 and
                 2023 disusun dan disajikan sesuai dengan Standar                      2023 are prepared and presented in accordance with
                 Akuntansi Keuangan di Indonesia yang diterbitkan oleh                 Indonesian Financial Accounting Standards as issued by
                 Dewan Standar Akuntansi Keuangan (termasuk Dewan                      the Financial Accounting Standards Board (including the
                 Standar Akuntansi Syariah Indonesia) dan peraturan                    Indonesia Sharia Accounting Standards Board) and the
                 regulator Pasar Modal No. VIII.G.7 tentang “Penyajian                 Capital Market Regulation No. VIII.G.7 regarding “Issuer
                 dan Pengungkapan Laporan Keuangan Emiten atau                         or Public Company’s Financial Statements Presentation
                 Perusahaan Publik”.                                                   and Disclosure Guidelines”.

            b. Dasar penyusunan dan penyajian laporan keuangan                    b. Basis for preparation and presentation of the
                                                                                     financial statements

                 Laporan keuangan, kecuali laporan arus kas, disusun                   The financial statements, except the statement of cash
                 atas dasar akrual dan biaya historis, kecuali dinyatakan              flows, were prepared on the accrual basis and the
                 khusus.                                                               historical cost basis, unless otherwise specified.

                 Laporan arus kas disusun dengan menggunakan                           The statement of cash flows are prepared based on the
                 metode langsung dengan mengelompokkan arus kas ke                     direct method by classifying cash flows on the basis of
                 dalam aktivitas operasi, investasi dan pendanaan.                     operating, investing and financing activities.

                 Seluruh angka dalam laporan keuangan ini dibulatkan                   Figures in the financial statements are rounded to and
                 menjadi dan disajikan dalam jutaan Rupiah yang                        expressed in millions of Rupiah, unless otherwise stated.
                 terdekat, kecuali dinyatakan lain.

                 Dalam penyusunan laporan keuangan sesuai dengan                       The preparation of the financial statements in conformity
                 Standar Akuntansi Keuangan di Indonesia, dibutuhkan                   with Indonesian Financial Accounting Standards
                 pertimbangan,    estimasi  dan     asumsi      yang                   requires the use of judgments, estimates and
                 mempengaruhi:                                                         assumptions that affect:

                 -    penerapan kebijakan akuntansi;                                   -   the application of accounting policies;
                 -    jumlah aset dan liabilitas yang dilaporkan, dan                  -   the reported amounts of assets and liabilities and
                      pengungkapan atas aset dan liabilitas kontinjensi                    disclosure of contingent assets and liabilities at the
                      pada tanggal laporan keuangan;                                       date of the financial statements;
                 -    jumlah pendapatan dan beban yang dilaporkan                      -   the    reported     amounts     of      income    and
                      selama periode pelaporan.                                            expenses during the reporting period.

                 Walaupun estimasi ini dibuat berdasarkan pengetahuan                  Although these estimates are based on management’s
                 terbaik manajemen atas kejadian dan tindakan saat ini,                best knowledge of current events and activities, actual
                 hasil aktual mungkin berbeda dengan jumlah yang                       results may differ from those estimates.
                 diestimasi semula.

                 Estimasi dan asumsi yang digunakan ditelaah secara                    Estimates and underlying assumptions are reviewed on
                 berkesinambungan. Revisi atas estimasi akuntansi                      an ongoing basis. Revisions to accounting estimates are
                 diakui pada periode dimana estimasi tersebut direvisi                 recognised in the period in which the estimate is revised
                 dan periode-periode yang akan datang yang dipengaruhi                 and in any future periods affected.
                 oleh revisi estimasi tersebut.


          * Tidak diaudit                                                                                                          *Unaudited
                                                                          17


476 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 479
                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                       NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023                                                    As of 31 December 2024 and 2023,
untuk tahun-tahun yang berakhir pada tanggal tersebut                                               for the years then ended
(Disajikan dalam jutaan Rupiah,                                                              (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                              unless otherwise stated)

2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                            2. MATERIAL ACCOUNTING POLICY INFORMATION
   (lanjutan)                                                           (continued)

   b. Dasar penyusunan dan penyajian laporan keuangan                  b.   Basis for preparation and presentation of the
      (lanjutan)                                                            financial statements (continued)

       Secara khusus, informasi mengenai hal-hal penting yang               In particular, information about material areas of
       terkait   dengan     ketidakpastian   estimasi     dan               estimation uncertainty and critical judgments in applying
       pertimbangan penting dalam penerapan kebijakan                       accounting policies that have material effect on the
       akuntansi yang memiliki dampak yang material terhadap                amount recognised in the financial statements are
       jumlah yang diakui dalam laporan keuangan dijelaskan                 described in Note 3.
       dalam Catatan 3.

       Mata uang penyajian yang digunakan dalam                             The presentation currency used in the financial
       penyusunan laporan keuangan ini adalah mata uang                     statements is Rupiah, which is the functional currency.
       Rupiah, yang merupakan mata uang fungsional.

   c. Perubahan standar akuntansi                                      c. Changes of accounting standard

        Dewan Standar Akuntansi Keuangan (DSAK) dan Dewan                   Financial Accounting Standards Board (DSAK) and
        Standar Akuntansi Syariah (DSAS) telah menerbitkan                  Sharia Accounting Standards Board (DSAS) have issued
        standar baru, amandemen dan interpretasi yang berlaku               the following new standards, amendments and
        efektif pada tanggal 1 Januari 2024 sebagai berikut:                interpretations which are effective as at 1 January 2024
                                                                            as follows:

        •    Amandemen PSAK 201 "Penyajian Laporan                          •   Amendment to SFAS 201 "Presentation of Financial
             Keuangan"                                                          Statement"
        •    Amendemen PSAK 116 "Sewa"                                      •   Amendment to SFAS 116 "Lease"
        •    Amendemen PSAK 207 "Laporan Arus Kas"                          •   Amendment to SFAS 207 "Statement of Cash
                                                                                Flows"
        •    Amandemen PSAK 107 "Instrumen Keuangan:                        •   Amendment to SFAS 107 "Financial Instruments:
             Pengungkapan"                                                      Disclosures"

       Implementasi dari standar-standar tersebut tidak                     The implementation of the above standards did not result
       menghasilkan perubahan kebijakan akuntansi Perseroan                 in changes to the Company’s accounting policies and
       dan tidak memiliki dampak yang material terhadap jumlah              had no material impact on the amounts reported for
       yang dilaporkan di tahun berjalan atau tahun                         current year or prior year.
       sebelumnya.

   d. Aset dan liabilitas keuangan                                     d. Financial assets and liabilities

        d.1. Klasifikasi                                                    d.1. Classification

             Perseroan mengklasifikasikan aset dan liabilitas                   The Company classifies the financial assets and
             keuangan ke dalam klasifikasi berikut:                             liabilities into classes below:

                                                                                                            Sub-golongan/
                              Kategori/Categories                       Golongan/Classes
                                                                                                             Sub-classes
                                                                       Kas dan setara
                                                                       kas/Cash and cash          Kas di bank/Cash in banks
                                                                       equivalents

                                                                       Piutang pembiayaan konsumen/Consumer financing receivables

                                                                       Piutang pembiayaan murabahah/Murabahah financing
              Aset                                                     receivables
                           Aset keuangan yang diukur dengan biaya
              keuangan/
                           perolehan diamortisasi/Financial assets     Piutang sewa pembiayaan/Finance lease receivables
              Financial
                           measured at amortised cost
              assets
                                                                                                  Piutang karyawan/Employee
                                                                                                  receivables
                                                                       Piutang lain-lain/Other    Piutang komisi asuransi/Insurance
                                                                       receivables                commission receivables
                                                                                                  Piutang klaim asuransi/Insurance
                                                                                                  claims receivables




 * Tidak diaudit                                                                                                        *Unaudited
                                                             18


                                                                       2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 477
Page 480
                                                  PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                             NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023                                                          As of 31 December 2024 and 2023,
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                     for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                    (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                    unless otherwise stated)

        2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                                    2. MATERIAL ACCOUNTING POLICY INFORMATION
           (lanjutan)                                                                   (continued)

            d. Aset dan liabilitas keuangan (lanjutan)                                 d. Financial assets and liabilities (continued)

                 d.1. Klasifikasi (lanjutan)                                               d.1. Classification (continued)

                      Perseroan mengklasifikasikan aset dan liabilitas                         The Company classifies the financial assets and
                      keuangan ke dalam klasifikasi berikut: (lanjutan)                        liabilities into classes below: (continued)

                                                                                                                              Sub-golongan/
                                         Kategori/Categories                            Golongan/Classes
                                                                                                                               Sub-classes
                                                                                       Investasi dalam saham/Investment in shares
                       Aset           Aset keuangan yang diukur pada nilai wajar
                                                                                       Instrumen lindung
                       keuangan/      melalui penghasilan komprehensif                                             Aset derivatif - lindung nilai atas arus
                                                                                       nilai atas arus
                       Financial      lain/Financial assets measured at fair value                                 kas (lihat Catatan 2i)/Derivatives
                                                                                       kas/Hedging
                       assets         through other comprehensive income                                           assets - hedging instruments in cash
                                                                                       instruments in cash
                                                                                                                   flow hedges (see Note 2i)
                                                                                       flow hedges
                                                                                       Pinjaman yang diterima/Borrowings

                                                                                                                   Bunga yang masih harus
                                                                                                                   dibayar/Accrued interest
                                                                                       Beban yang masih            Bagi hasil sukuk mudharabah yang
                                                                                       harus dibayar/              masih harus dibayar/Accrued revenue
                                                                                       Accrued expenses            sharing for mudharabah bonds
                                      Liabilitas keuangan yang diukur pada biaya                                   Marjin mudharabah yang masih harus
                                      perolehan diamortisasi/Financial liabilities                                 dibayar/Accrued mudharabah margin
                       Liabilitas     measured at amortised cost
                       keuangan/                                                       Utang obligasi/Bonds payable
                       Financial                                                                                   Utang kepada dealer/Payable to
                       liabilities                                                     Utang lain-lain/Other       dealers
                                                                                       payables                    Utang premi asuransi/Insurance
                                                                                                                   premium payables

                                                                                       Sukuk mudharabah/Mudharabah bonds

                                                                                       Instrumen lindung
                                      Liabilitas keuangan yang diukur pada nilai                                   Liabilitas derivatif - lindung nilai atas
                                                                                       nilai atas arus
                                      wajar melalui penghasilan komprehensif                                       arus kas (lihat Catatan 2i)/Derivatives
                                                                                       kas/Hedging
                                      lain/Financial liabilities measured at fair                                  liabilities - hedging instruments in
                                                                                       instruments in cash
                                      value through other comprehensive income                                     cash flow hedges (see Note 2i)
                                                                                       flow hedges

                      Aset keuangan diklasifikasikan menjadi kategori                          Financial assets are classified into these categories
                      tersebut di atas berdasarkan model bisnis dimana aset                    based on the business model within which they are
                      keuangan tersebut dimiliki, dan karakteristik arus kas                   held, and their contractual cash flow characteristics.
                      kontraktualnya.     Model     bisnis    merefleksikan                    The business model reflects how groups of financial
                      bagaimana kelompok aset keuangan dikelola untuk                          assets are managed to achieve a particular business
                      mencapai tujuan bisnis tertentu.                                         objective.

                      Aset keuangan hanya dapat dikategorikan sebagai                           Financial assets can only be classified at amortized
                      biaya perolehan diamortisasi jika instrumen dimiliki                      cost if the instruments are held in order to collect the
                      dalam rangka mendapatkan arus kas kontraktual                             contractual cash flows (“hold to collect”), and where
                      (“hold to collect”), dan dimana arus kas kontraktual                      those contractual cash flows are solely payments of
                      tersebut semata dari pembayaran pokok dan bunga                           principal and interest (SPPI). ‘Principal’ is defined as
                      (SPPI). ‘Pokok’ didefinisikan sebagai nilai wajar dari                    the fair value of the financial asset on initial
                      aset keuangan pada pengakuan awal. ‘Bunga’                                recognition. ‘Interest’ is defined as consideration for:
                      didefinisikan sebagai:
                      - imbalan untuk nilai waktu atas uang;                                    - the time value of money;
                      - risiko kredit yang terkait dengan jumlah pokok                          - credit risk associated with the principal amount
                         yang terutang selama periode waktu tertentu;                             outstanding during a particular period of time;
                      - risiko dan biaya pinjaman dasar lainnya                                 - other basic lending risks and costs (e.g. liquidity
                         (misalnya       risiko   likuiditas dan      biaya                       risk and administrative costs); and
                         administrasi); dan
                      - marjin keuntungan.                                                      - profit margin.

          * Tidak diaudit                                                                                                                   *Unaudited
                                                                           19


478 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 481
                                        PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                    NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023                                                 As of 31 December 2024 and 2023,
untuk tahun-tahun yang berakhir pada tanggal tersebut                                            for the years then ended
(Disajikan dalam jutaan Rupiah,                                                           (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                           unless otherwise stated)

2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                           2. MATERIAL ACCOUNTING POLICY INFORMATION
   (lanjutan)                                                          (continued)

   d. Aset dan liabilitas keuangan (lanjutan)                         d. Financial assets and liabilities (continued)

        d.1. Klasifikasi (lanjutan)                                      d.1. Classification (continued)

             Dalam menilai apakah arus kas kontraktual adalah                 In assessing whether the contractual cash flows are
             SPPI, Perseroan mempertimbangkan ketentuan                       SPPI, the Company considers the contractual terms
             kontraktual instrumen tersebut. Hal ini termasuk                 of the instrument. This includes assessing whether
             menilai apakah aset keuangan mengandung                          the financial asset contains a contractual term that
             ketentuan kontraktual yang dapat mengubah waktu                  could change the timing or amount of contractual
             atau jumlah arus kas kontraktual sehingga tidak                  cash flows such that it would not meet this condition.
             memenuhi kondisi ini. Dalam melakukan penilaian,                 In making the assessment, the Company considers
             Perseroan       mempertimbangkan        ketentuan                prepayment and extension terms.
             percepatan pelunasan dan perpanjangan.

       d.2. Pengakuan                                                    d.2. Recognition

             Perseroan pada awalnya mengakui aset keuangan                    The Company initially recognises financial assets
             dan liabilitas keuangan pada tanggal perolehan.                  and financial liabilities on the date of origination.

             Perseroan menggunakan akuntansi tanggal                          The Company uses settlement date accounting
             penyelesaian ketika mencatat transaksi aset                      when recording financial assets transactions.
             keuangan.

             Pada saat pengakuan awal, aset keuangan atau                     At initial recognition, the Company’s financial assets
             liabilitas keuangan Perseroan diukur pada nilai                  or financial liabilities are measured at fair values
             wajar ditambah/dikurangi biaya transaksi yang                    plus/minus transaction costs that are directly
             dapat diatribusikan secara langsung atas perolehan               attributable to the acquisition of financial assets or
             aset keuangan atau penerbitan liabilitas keuangan.               issuance of financial liabilities. The subsequent
             Pengukuran aset keuangan dan liabilitas keuangan                 measurement of financial assets and financial
             setelah pengakuan awal tergantung pada klasifikasi               liabilities depends on their classification.
             aset keuangan dan liabilitas keuangan tersebut.

             Biaya transaksi hanya meliputi biaya-biaya yang                  Transaction costs include only those costs that are
             dapat diatribusikan secara langsung untuk                        directly attributable to the acquisition of a financial
             perolehan suatu aset keuangan atau penerbitan                    asset or issuance of a financial liability and they are
             suatu liabilitas keuangan dan merupakan biaya                    incremental costs that would not have been
             tambahan yang tidak akan terjadi apabila instrumen               incurred if the instrument had not been acquired or
             keuangan tersebut tidak diperoleh atau diterbitkan.              issued. In the case of financial assets, transaction
             Untuk aset keuangan, biaya transaksi ditambahkan                 costs are added to the amount recognised initially,
             pada jumlah yang diakui pada awal pengakuan                      while for financial liabilities, transaction costs are
             aset, sedangkan untuk liabilitas keuangan, biaya                 deducted from the amount of debt recognised
             transaksi dikurangkan dari jumlah utang yang diakui              initially. Such transaction costs are amortised over
             pada awal pengakuan kewajiban. Biaya transaksi                   the terms of the instruments based on the effective
             tersebut diamortisasi selama umur instrumen                      interest method and are recorded as part of
             berdasarkan metode suku bunga efektif dan dicatat                consumer financing, murabahah margin and
             sebagai bagian dari pendapatan pembiayaan                        finance leases income for transaction costs related
             konsumen, marjin        murabahah dan sewa                       to financial assets and as part of interest expenses
             pembiayaan untuk biaya transaksi sehubungan                      for transaction costs related to financial liabilities.
             dengan aset keuangan dan sebagai bagian dari
             beban bunga untuk biaya transaksi sehubungan
             dengan liabilitas keuangan.

             Setelah pengakuan awal, aset keuangan yang                       Subsequent to initial recognition, financial assets
             diklasifikasikan    sebagai   biaya     perolehan                classified as amortised cost are measured at
             diamortisasi dicatat sebesar biaya perolehan                     amortised cost (see Note 2d.5) using the effective
             diamortisasi (lihat Catatan 2d.5) dengan                         interest method. While financial assets measured at
             menggunakan metode suku bunga efektif.                           fair value through other comprehensive income are
             Sedangkan aset keuangan yang diukur pada nilai                   measured at fair value.
             wajar melalui penghasilan komprehensif lain dicatat
             sebesar nilai wajar.

             Setelah pengakuan awal, liabilitas keuangan                      Subsequent to initial recognition, financial liabilities
             dicatat pada biaya perolehan diamortisasi (lihat                 are measured at amortised cost (see Note 2d.5)
             Catatan 2d.5) dengan menggunakan metode suku                     using the effective interest method.
             bunga efektif.


 * Tidak diaudit                                                                                                       *Unaudited
                                                               20


                                                                      2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 479
Page 482
                                                 PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                      NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023                                                   As of 31 December 2024 and 2023,
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                              for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                             (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                             unless otherwise stated)

         2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                            2. MATERIAL ACCOUNTING POLICY INFORMATION
            (lanjutan)                                                           (continued)

            d. Aset dan liabilitas keuangan (lanjutan)                          d. Financial assets and liabilities (continued)

                d.3. Penghentian pengakuan                                         d.3. Derecognition

                      Perseroan     menghentikan      pengakuan       aset              The Company derecognises a financial asset when
                      keuangan pada saat hak kontraktual atas arus kas                  the contractual rights to the cash flows from the
                      yang berasal dari aset keuangan tersebut                          asset expire, or when the Company transfers the
                      kadaluwarsa,      atau   pada    saat     Perseroan               rights to receive the contractual cash flows on the
                      mentransfer seluruh hak untuk menerima arus kas                   financial asset in a transaction in which
                      kontraktual dari aset keuangan dalam transaksi                    substantially all the risks and rewards of ownership
                      dimana Perseroan secara substansial telah                         of the financial asset are transferred. Any rights and
                      mentransfer seluruh risiko dan manfaat atas                       obligations in transferred financial assets that are
                      kepemilikan aset keuangan yang ditransfer. Setiap                 created or retained by the Company are recognised
                      hak atau kewajiban atas aset keuangan yang                        as a separate asset or liability.
                      ditransfer yang timbul atau yang masih dimiliki oleh
                      Perseroan diakui sebagai aset atau liabilitas secara
                      terpisah.

                      Perseroan menghentikan pengakuan liabilitas                       The Company derecognises a financial liability
                      keuangan pada saat kewajiban yang ditetapkan                      when its contractual obligations are discharged or
                      dalam kontrak dilepaskan atau dibatalkan atau                     cancelled or expired.
                      kadaluwarsa.

                      Dalam transaksi dimana Perseroan secara                          In transactions where the Company neither retains
                      substansial tidak memiliki atau tidak mentransfer                nor transfers substantially all the risks and rewards
                      seluruh risiko dan manfaat atas kepemilikan aset                 of ownership of a financial asset, the Company
                      keuangan, Perseroan menghentikan pengakuan                       derecognises the asset if it does not retain control
                      aset tersebut jika Perseroan tidak lagi memiliki                 over the asset. The rights and obligations retained in
                      pengendalian atas aset tersebut. Hak dan                         the transfer are recognised separately as assets and
                      kewajiban yang timbul atau yang masih dimiliki                   liabilities as appropriate. In transfers where control
                      dalam transfer tersebut diakui secara terpisah                   over the asset is retained, the Company continues to
                      sebagai aset atau liabilitas. Dalam transfer dimana              recognise the asset to the extent of its continuing
                      pengendalian atas aset masih dimiliki, Perseroan                 involvement, determined by the extent to which it is
                      tetap mengakui aset yang ditransfer tersebut                     exposed to changes in the value of the transferred
                      sebesar keterlibatan berkelanjutan, yang ditentukan              asset.
                      oleh besarnya perubahan nilai aset yang ditransfer.

                      Perseroan menghapuskan aset keuangan ketika                       The Company writes off a financial asset when there
                      ada informasi yang menunjukkan bahwa tidak ada                    is information indicating that there is no realistic
                      prospek pemulihan yang realistis atas aset                        prospect of recovery, e.g. consumer financing
                      keuangan tersebut, contoh saldo piutang                           receivable, murabahah financing receivables and
                      pembiayaan konsumen, piutang pembiayaan                           finance lease receivables are over 180 days past
                      murabahah dan piutang sewa pembiayaan yang                        due, since it is considered there is no realistic
                      telah menunggak lebih dari 180 hari, karena                       prospect of recovery and uncollectible. The
                      dianggap tidak ada prospek pemulihan yang                         Company continues to collect the written off financial
                      realistis dan tidak dapat ditagih lagi. Perseroan                 asset align with the applicable law. Any recoveries
                      tetap melakukan usaha penagihan aset keuangan                     made are recognized in profit or loss.
                      yang telah dihapuskan sesuai dengan hukum yang
                      berlaku. Setiap pemulihan yang terjadi diakui dalam
                      laba rugi.

                d.4. Saling hapus                                                  d.4. Offsetting

                      Aset keuangan dan liabilitas keuangan saling hapus                Financial assets and financial liabilities shall be
                      dan nilai netonya disajikan dalam laporan posisi                  offset and the net amount is presented in the
                      keuangan jika, dan hanya jika, Perseroan memiliki                 statement of financial position when and only when,
                      hak yang berkekuatan hukum untuk melakukan                        the Company has a legally enforceable right to set
                      saling hapus atas jumlah yang telah diakui tersebut               off the amounts and intends either to settle on a net
                      dan berniat untuk menyelesaikan secara neto atau                  basis or to realise the asset and settle the liability
                      untuk merealisasikan aset dan menyelesaikan                       simultaneously. The legally enforceable right must
                      liabilitasnya secara simultan. Hak yang berkekuatan               not be contingent on future events and must be
                      hukum bukan bersifat kontinjen untuk suatu                        enforceable in the normal course of business and in
                      peristiwa dimasa depan dan harus dapat                            the event of default, insolvency or bankruptcy of the
                      dipaksakan secara hukum baik dalam situasi bisnis                 Company or the counterparty.
                      yang normal, atau dalam peristiwa gagal bayar,
                      atau peristiwa kepailitan, atau kebangkrutan dari
                      Perseroan atau pihak lawan.

                      Pendapatan dan beban disajikan dalam jumlah neto                  Income and expense are presented on a net basis
                      hanya jika diperkenankan oleh standar akuntansi.                  only when permitted by accounting standards.
          * Tidak diaudit                                                                                                       *Unaudited
                                                                         21


480 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 483
                                         PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                      NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023                                                   As of 31 December 2024 and 2023,
untuk tahun-tahun yang berakhir pada tanggal tersebut                                              for the years then ended
(Disajikan dalam jutaan Rupiah,                                                             (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                             unless otherwise stated)

2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                            2. MATERIAL ACCOUNTING POLICY INFORMATION
   (lanjutan)                                                           (continued)

   d. Aset dan liabilitas keuangan (lanjutan)                          d. Financial assets and liabilities (continued)

       d.5. Pengukuran biaya perolehan diamortisasi                       d.5. Amortised cost measurement

             Biaya perolehan diamortisasi dari aset keuangan                   The amortised cost of a financial asset or financial
             atau liabilitas keuangan adalah jumlah aset atau                  liability is the amount at which the financial asset or
             liabilitas keuangan yang diukur pada saat                         liability is measured at initial recognition, minus
             pengakuan awal dikurangi pembayaran pokok,                        principal repayments, plus or minus the cumulative
             ditambah atau dikurangi dengan amortisasi                         amortisation using the effective interest method of
             kumulatif dengan menggunakan metode suku                          any difference between the initial amount and the
             bunga efektif yang dihitung dari selisih antara nilai             maturity amount, minus any reduction for
             awal dan nilai jatuh temponya, dikurangi penyisihan               impairment.
             kerugian penurunan nilai.

            Suku bunga efektif adalah suku bunga yang secara                   The effective interest rate is the rate that exactly
            tepat mendiskontokan estimasi pembayaran dan                       discounts the estimated future cash payments and
            penerimaan kas di masa datang selama perkiraan                     receipts through the expected life of the financial
            umur dari aset keuangan atau liabilitas keuangan                   asset or financial liability (or, where appropriate, a
            (atau, jika lebih tepat, digunakan periode yang lebih              shorter period) to the carrying amount of the
            singkat) untuk memperoleh nilai tercatat dari aset                 financial asset or financial liability. When calculating
            keuangan atau liabilitas keuangan. Pada saat                       the effective interest rate, the Company estimates
            menghitung suku bunga efektif, Perseroan                           future cash flows considering all contractual terms
            mengestimasi arus kas di masa datang dengan                        of the financial instrument, but not future credit
            mempertimbangkan seluruh persyaratan kontraktual                   losses.
            dalam instrumen keuangan tersebut, tetapi tidak
            mempertimbangkan kerugian di masa mendatang.

            Perhitungan suku bunga efektif mencakup seluruh                    The calculation of the effective interest rate includes
            fees dan costs yang diterima atau dibayarkan yang                  all fees and costs received or paid that are an
            merupakan bagian tak terpisahkan dari suku bunga                   integral part of the effective interest rate, including
            efektif, termasuk biaya transaksi.                                 transaction costs.

       d.6. Pengukuran nilai wajar                                        d.6. Fair value measurement

            Nilai wajar adalah harga yang akan diterima untuk                  Fair value is the price that would be received to sell
            menjual suatu aset atau harga yang akan dibayar                    an asset or paid to transfer a liability in an orderly
            untuk mengalihkan suatu liabilitas dalam transaksi                 transaction between market participants at the
            teratur (orderly transaction) antara pelaku pasar                  measurement date in the principal market or, in its
            (market participants) pada tanggal pengukuran di                   absence, the most advantageous market to which
            pasar utama atau, jika tidak terdapat pasar utama, di              the Company has access at that date. The fair value
            pasar yang paling menguntungkan dimana                             of a liability reflects its non-performance risk.
            Perseroan memiliki akses pada tanggal tersebut.
            Nilai   wajar    liabilitas   mencerminkan     risiko
            wanprestasinya.

            Jika tersedia, Perseroan mengukur nilai wajar                      When available, the Company measures the fair
            instrumen keuangan dengan menggunakan harga                        value of an instrument using quoted prices in an
            kuotasi di pasar aktif untuk instrumen tersebut.                   active market for that instrument. A market is
            Suatu pasar dianggap aktif jika harga kuotasi                      regarded as active if quoted prices are readily and
            sewaktu-waktu dan secara berkala tersedia dan                      regularly available and represent actual and
            mencerminkan transaksi pasar yang aktual dan rutin                 regularly occurring market transactions on an arm's
            dalam suatu transaksi yang wajar.                                  length basis.




 * Tidak diaudit                                                                                                        *Unaudited
                                                                22


                                                                       2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 481
Page 484
                                                  PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                     NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023                                                  As of 31 December 2024 and 2023,
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                             for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                            (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                            unless otherwise stated)

         2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                            2. MATERIAL ACCOUNTING POLICY INFORMATION
            (lanjutan)                                                           (continued)

            d. Aset dan liabilitas keuangan (lanjutan)                          d. Financial assets and liabilities (continued)

                d.6. Pengukuran nilai wajar (lanjutan)                             d.6. Fair value measurement (continued)

                     Jika pasar untuk suatu instrumen keuangan tidak                    If a market for a financial instrument is not active,
                     aktif, Perseroan menentukan nilai wajar dengan                     the Company establishes fair value using
                     menggunakan teknik penilaian. Teknik penilaian                     a valuation technique. Valuation techniques include
                     mencakup penggunaan transaksi pasar terkini yang                   using recent arm's length transactions between
                     dilakukan secara wajar oleh pihak-pihak yang                       knowledgeable and willing parties, and if available,
                     memahami, berkeinginan, dan jika tersedia,                         reference to the current fair value of other
                     referensi atas nilai wajar terkini dari instrumen lain             instruments that are substantially the same,
                     yang secara substansial sama, penggunaan analisa                   discounted cash flows analysis and option pricing
                     arus kas yang didiskonto dan penggunaan model                      models. The chosen valuation technique makes
                     penetapan harga opsi (option pricing model). Teknik                maximum use of market inputs, relies as little as
                     penilaian yang dipilih memaksimalkan penggunaan                    possible on estimates specific to the Company,
                     input pasar, dan meminimalkan penggunaan                           incorporates all factors that market participants
                     taksiran yang bersifat spesifik dari Perseroan,                    would consider in setting a price, and is consistent
                     memasukkan        semua       faktor     yang    akan              with accepted economic methodologies for pricing
                     dipertimbangkan oleh para pelaku pasar dalam                       financial instruments. Inputs to valuation techniques
                     menetapkan suatu harga dan konsisten dengan                        reasonably represent market expectations and
                     metodologi ekonomi yang diterima dalam penetapan                   measures of the risk-return factors inherent in the
                     harga instrumen keuangan. Input yang digunakan                     financial instrument. The Company calibrates
                     dalam      teknik    penilaian    secara      memadai              valuation techniques and tests them for validity
                     mencerminkan ekspektasi pasar dan ukuran atas                      using prices from observable current market
                     faktor risiko dan pengembalian (risk-return) yang                  transactions in the same instrument or based on
                     melekat pada instrumen keuangan. Perseroan                         other available observable market data.
                     mengkalibrasi teknik penilaian dan menguji
                     validitasnya dengan menggunakan harga-harga dari
                     transaksi pasar terkini yang dapat diobservasi untuk
                     instrumen yang sama atau atas dasar data pasar
                     lainnya yang tersedia yang dapat diobservasi.

                     Bukti terbaik atas nilai wajar instrumen keuangan                  The best evidence of the fair value of a financial
                     pada saat pengakuan awal adalah harga transaksi,                   instrument at initial recognition is the transaction
                     yaitu nilai wajar dari pembayaran yang diberikan                   price, i.e., the fair value of the consideration given
                     atau diterima, kecuali jika nilai wajar dari instrumen             or received, unless the fair value of that instrument
                     keuangan tersebut ditentukan dengan perbandingan                   is evidenced by comparison with the other
                     dengan transaksi pasar terkini yang dapat                          observable current market transactions in the same
                     diobservasi dari suatu instrumen yang sama (yaitu                  instrument      (i.e.,    without    modification   or
                     tanpa modifikasi atau pengemasan ulang), atau                      repackaging), or based on a valuation technique
                     berdasarkan suatu teknik penilaian yang variabelnya
                                                                                        whose variables include only data from observable
                     hanya menggunakan data dari pasar yang dapat
                                                                                        markets. When transaction price provides the best
                     diobservasi. Jika harga transaksi memberikan bukti
                     terbaik atas nilai wajar pada saat pengakuan awal,                 evidence of fair value at initial recognition, the
                     maka instrumen keuangan pada awalnya diukur                        financial instrument is initially measured at the
                     pada harga transaksi dan selisih antara harga                      transaction price and any difference between this
                     transaksi dan nilai yang sebelumnya diperoleh dari                 price and the value initially obtained from a
                     model penilaian diakui dalam laporan laba rugi                     valuation model is subsequently recognised in the
                     setelah pengakuan awal tergantung pada masing-                     statement of profit or loss depending on the
                     masing fakta dan keadaaan dari transaksi tersebut                  individual facts and circumstances of the
                     namun tidak lebih lambat dari saat penilaian tersebut              transaction but not later than when the valuation is
                     didukung sepenuhnya oleh data pasar yang dapat                     supported wholly by observable market data or the
                     diobservasi atau saat transaksi ditutup.                           transaction is closed out.




          * Tidak diaudit                                                                                                      *Unaudited
                                                                         23


482 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 485
                                          PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023                                                      As of 31 December 2024 and 2023,
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                 for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                unless otherwise stated)

2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                              2. MATERIAL ACCOUNTING POLICY INFORMATION
   (lanjutan)                                                             (continued)

   d. Aset dan liabilitas keuangan (lanjutan)                            d. Financial assets and liabilities (continued)

         d.6. Pengukuran nilai wajar (lanjutan)                               d.6. Fair value measurement (continued)

              Nilai wajar mencerminkan risiko kredit atas                          Fair values reflect the credit risk of the financial
              instrumen keuangan dan termasuk penyesuaian                          instruments and include adjustments to take into
              yang dilakukan untuk memasukkan risiko kredit                        account the credit risk of the Company and
              Perseroan dan pihak lawan, mana yang lebih                           counterparty where appropriate. Fair value
              sesuai. Taksiran nilai wajar yang diperoleh dari                     estimates obtained from models are adjusted for any
              model       penilaian akan disesuaikan          untuk                other factors, such as liquidity risk or valuation
              mempertimbangkan faktor-faktor lainnya, seperti                      model uncertainties, to the extent that the Company
              risiko likuiditas atau ketidakpastian model penilaian,               believes a third-party market participation would
              sepanjang Perseroan yakin bahwa keterlibatan                         take them into account in pricing a transaction.
              suatu pasar pihak ketiga akan mempertimbangkan
              faktor-faktor tersebut dalam penetapan harga suatu
              transaksi.

              Perseroan mengukur nilai wajar untuk instrumen                       The Company measures fair value for financial
              keuangan yang diakui pada nilai wajar dengan                         instrument recognised at fair values using the
              menggunakan tingkat hirarki berikut ini:                             following hierarchy level:
              - Tingkat 1: Harga kuotasi di pasar yang aktif                       - Level 1: Quoted market price in an active market
                 untuk instrumen keuangan yang sejenis,                                 for an identical instrument,
              - Tingkat 2: Teknik penilaian berdasarkan input                      - Level 2: Valuation        techniques based   on
                 yang dapat diobservasi,                                                observable inputs,
              - Tingkat 3: Teknik penilaian menggunakan input                      - Level 3: Valuation techniques using significant
                 signifikan yang tidak dapat diobservasi.                               unobservable inputs.

    e. Kas dan setara kas                                                e. Cash and cash equivalents

         Kas dan setara kas terdiri dari kas, kas di bank dan                 Cash and cash equivalents consist of cash on hand, cash
         deposito berjangka yang jatuh tempo dalam waktu                      in banks and time deposits with a maturity period of 3
         3 bulan atau kurang sejak tanggal penempatan,                        months or less since the date of placement, as long as
         sepanjang deposito berjangka tersebut tidak digunakan                these time deposits are not pledged as collaterals for
         sebagai jaminan atas pinjaman yang diterima, serta tidak             borrowings nor restricted.
         dibatasi penggunaannya.

    f.   Piutang   pembiayaan            konsumen,   piutang             f.   Consumer      financing   receivables,    murabahah
         pembiayaan murabahah             dan piutang sewa                    financing receivables and finance lease receivables
         pembiayaan

          f.1. Piutang pembiayaan konsumen                                    f.1. Consumer financing receivables

              Piutang pembiayaan konsumen diklasifikasikan                        Consumer financing receivables are classified as
              sebagai aset keuangan yang diukur dengan biaya                      financial assets measured at amortised cost, and
              perolehan diamortisasi, dan setelah pengakuan                       subsequent to initial recognition, are carried at
              awal, dicatat pada biaya perolehan diamortisasi                     amortised cost using the effective interest method
              dengan menggunakan metode suku bunga efektif                        (see Note 2d.5).
              (lihat Catatan 2d.5).

              Pendapatan pembiayaan konsumen yang belum                           Unearned consumer financing income represents
              diakui merupakan selisih antara jumlah keseluruhan                  the difference between total installments to be
              pembayaran angsuran yang akan diterima dari                         received from the consumer and the principal
              konsumen dan jumlah pokok pembiayaan, yang                          amount financed, which is recognised as income
              diakui sebagai pendapatan selama jangka waktu                       over the term of the contract based on effective
              kontrak berdasarkan tingkat suku bunga efektif dari                 interest rate of the related consumer financing
              piutang pembiayaan konsumen.                                        receivable.


              Penyelesaian kontrak sebelum masa pembiayaan                        Early termination of a contract is treated as
              konsumen        berakhir  diperlakukan     sebagai                  a cancellation of an existing contract and the
              pembatalan kontrak pembiayaan konsumen dan                          resulting gain, if any, is recognised in the current
              jika terdapat, keuntungan yang timbul diakui dalam                  year profit or loss.
              laba rugi tahun berjalan.




 * Tidak diaudit                                                                                                        *Unaudited
                                                                  24


                                                                         2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 483
Page 486
                                                  PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023                                                      As of 31 December 2024 and 2023,
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                 for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                unless otherwise stated)

         2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                            2.   MATERIAL ACCOUNTING POLICY INFORMATION
            (lanjutan)                                                             INFORMATION (continued)

             f.   Piutang   pembiayaan          konsumen,   piutang                f.   Consumer financing receivables, murabahah
                  pembiayaan murabahah           dan piutang sewa                       financing receivables and finance lease receivables
                  pembiayaan (lanjutan)                                                 (continued)

                  f.1. Piutang pembiayaan konsumen (lanjutan)                           f.1. Consumer financing receivables (continued)

                      Piutang      pembiayaan    konsumen       akan                        Consumer financing receivables will be written-off
                      dihapusbukukan setelah menunggak lebih dari 180                       when they are overdue for more than 180 days.
                      hari. Penerimaan dari piutang yang telah                              Recoveries from written-off receivables are
                      dihapusbukukan diakui sebagai pendapatan lain-                        recognised as other income upon receipt.
                      lain pada saat diterima.

                      Restrukturisasi pembiayaan konsumen berupa                            Restructuring of consumer financing is a non
                      modifikasi persyaratan kredit non substantial yang                    substantial modification of the terms of the loans
                      tidak menghasilkan penghentian pengakuan.                             which does not result in derecognition. Restructured
                      Pembiayaan yang direstrukturisasi disajikan                           financing are stated at present value of discounted
                      sebesar nilai kini atas arus kas kontraktual setelah                  contractual cash flows after restructuring using initial
                      restrukturisasi yang didiskontokan menggunakan                        effective interest rate. Differences arising from the
                      suku bunga efektif awal. Selisih antara jumlah                        gross carrying value of the consumer financing
                      tercatat bruto piutang pembiayaan konsumen pada                       receivables at the time of restructuring with present
                      tanggal restrukturisasi dengan nilai kini arus                        value of contractual cash flows after restructuring
                      kas kontraktual setelah restrukturisasi diakui dalam                  are recognized to profit or loss.
                      laba rugi.

                      Fee dan biaya yang timbul dari restrukturisasi                        Fee and cost arising from the restructuring adjust
                      menyesuaikan nilai tercatat bruto setelah modifikasi                  the gross carrying amount after modification and
                      dan diamortisasi sepanjang sisa tenor.                                amortised along remaining tenor.

                      Setelah restrukturisasi, seluruh arus kas kontraktual                 Thereafter, all the contractual cash flows under the
                      dalam     persyaratan      baru    dicatat   sebagai                  new terms shall be accounted for as the repayment
                      pengembalian pokok pembiayaan yang diberikan                          of principal and interest income, in accordance with
                      dan pendapatan bunga sesuai dengan syarat-syarat                      the restructuring scheme.
                      restrukturisasi.

                  f.2. Piutang pembiayaan murabahah                                     f.2. Murabahah financing receivables

                      Kontrak murabahah adalah akad jual-beli barang                        Murabahah contract is sell-buy goods contract with
                      dengan harga jual sebesar biaya perolehan                             selling price amounting to acquisition cost plus
                      ditambah keuntungan yang disepakati dan                               agreed margin, and the Company must disclose the
                      Perseroan harus mengungkapkan biaya perolehan                         acquisition cost to consumer. When the murabahah
                      barang tersebut kepada konsumen. Pada saat akad                       contract is signed, murabahah financing receivables
                      murabahah, piutang pembiayaan murabahah diakui                        are recognised at acquisition cost plus agreed
                      sebesar biaya perolehan ditambah keuntungan                           margin. Murabahah margin is recognised over the
                      (marjin). Keuntungan murabahah diakui selama                          year of the contract based on margin of the
                      tahun akad berdasarkan pengakuan marjin dari                          murabahah financing receivables.
                      piutang pembiayaan murabahah.

                      Akad murabahah secara substansi merupakan                             Substantially, murabahah contract is a financing
                      suatu pembiayaan, sehingga pengakuan marjin                           transaction, so that margin recognition is based on
                      dilakukan berdasarkan standar yang mengatur                           standards which regulate financing transaction, as
                      pembiayaan, seperti yang disebutkan di kebijakan                      mentioned in consumer financing policy.
                      pembiayaan konsumen.

                      Piutang     pembiayaan    murabahah       akan                        Murabahah financing receivables will be written-off
                      dihapusbukukan setelah menunggak lebih dari 180                       when they are overdue for more than 180 days.
                      hari. Penerimaan dari piutang yang telah                              Recoveries from written-off receivables are
                      dihapusbukukan diakui sebagai pendapatan lain-                        recognised as other income upon receipt.
                      lain pada saat diterima.




          * Tidak diaudit                                                                                                            *Unaudited
                                                                         25


484 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 487
                                        PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                     NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023                                                  As of 31 December 2024 and 2023,
untuk tahun-tahun yang berakhir pada tanggal tersebut                                             for the years then ended
(Disajikan dalam jutaan Rupiah,                                                            (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                            unless otherwise stated)

2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                           2. MATERIAL ACCOUNTING POLICY INFORMATION
   (lanjutan)                                                          INFORMATION (continued)

    f.   Piutang   pembiayaan          konsumen,   piutang            f.   Consumer financing receivables, murabahah
         pembiayaan murabahah           dan piutang sewa                   financing receivables and finance lease receivables
         pembiayaan (lanjutan)                                             (continued)

         f.2. Piutang pembiayaan murabahah (lanjutan)                      f.2. Murabahah financing receivables (continued)

             Dalam hal restrukturisasi piutang pembiayaan                      In term of restructuring of murabahah financing
             murabahah        dilakukan    dengan      modifikasi              receivables through non substantial modification of
             persyaratan pembiayaan non substansial yang tidak                 financing terms which does not result in
             menghasilkan penghentian pengakuan, Perseroan                     derecognition, the Company provides payment
             memberikan masa cuti angsuran dan/atau                            holiday and/or tenor extention to the consumer but
             pengunduran jatuh tempo kepada konsumen namun                     did not change the outstanding of murabahah
             tidak mengubah total sisa piutang pembiayaan                      financing receivables (both principal and margin)
             murabahah (baik pokok maupun margin) yang harus                   that have to be paid by the consumer. The
             dibayarkan oleh konsumen. Perseroan mencatat                      Company records the impact from restructuring
             dampak restrukturisasi tersebut secara prospektif,                prospectively, by not recognising the amortisation of
             dengan tidak mengakui amortisasi marjin serta                     margin and amortisation of acquisition costs during
             amortisasi biaya perolehan pada saat cuti angsuran.               the payment holiday. Margin income after
             Pendapatan marjin setelah restrukturisasi akan                    restructuring will be recognised at the margin
             diakui sebesar jumlah marjin yang ditentukan dalam                amount stated under the new financing terms which
             persyaratan pembiayaan baru yang tidak mengubah                   did not change the outstanding receivables.
             total sisa piutang.

         f.3. Piutang sewa pembiayaan (Perseroan sebagai                   f.3. Finance lease receivables (the Company as a
              pesewa)                                                           lessor)

            Pembiayaan sewa Perseroan meliputi piutang sewa                    The Company’s lease financing consists of finance
            pembiayaan - konvensional dan Ijarah Muntahiyah                    lease receivables - conventional and Ijarah
            Bittamlik (“IMBT”) - syariah.                                      Muntahiyah Bittamlik (“IMBT”) - sharia.

            Pembiayaan sewa - konvensional                                     Finance lease - conventional

            Penentuan apakah suatu perjanjian merupakan                        The determination of whether an arrangement is, or
            perjanjian sewa atau perjanjian yang mengandung                    contains a lease is based on the substance of the
            sewa didasarkan atas substansi perjanjian pada                     arrangement at inception date and whether the
            tanggal awal sewa dan apakah pemenuhan                             fulfillment of the arrangement is dependent on the
            perjanjian tergantung pada penggunaan suatu aset                   use of a specific asset and the arrangement conveys
            dan perjanjian tersebut memberikan suatu hak untuk                 a right to use the asset. Leases are classified as
            menggunakan aset tersebut. Suatu sewa                              finance leases if the leases transfer substantially all
            diklasifikasikan sebagai sewa pembiayaan jika sewa                 the risks and rewards incidental to ownership of the
            tersebut mengalihkan secara substansial seluruh                    leased assets. Leases are classified as operating
            risiko dan manfaat yang terkait dengan kepemilikan                 leases if the leases do not transfer substantially all
            aset. Suatu sewa diklasifikasikan sebagai sewa                     the risks and rewards incidental to ownership of the
            operasi jika sewa tidak mengalihkan secara                         leased assets.
            substansial seluruh risiko dan manfaat yang terkait
            dengan kepemilikan aset.

            Perseroan mengakui aset berupa piutang sewa                        The Company recognised assets of financial lease
            pembiayaan sebesar jumlah yang sama dengan                         receivable at an amount equal to the net investment
            investasi sewa neto. Penerimaan piutang sewa                       in the lease. Lease payment is treated as repayment
            diperlakukan sebagai pembayaran pokok dan                          of principal and finance lease income. The
            penghasilan sewa pembiayaan.         Pengakuan                     recognition of finance lease income is based on a
            penghasilan sewa pembiayaan didasarkan pada                        pattern reflecting a constant periodic rate of return
                                                                               on the Company’s net investment in the finance
            suatu pola yang mencerminkan suatu tingkat
                                                                               lease.
            pengembalian periodik yang konstan atas investasi
            neto.

            Piutang sewa pembiayaan akan dihapusbukukan                        Finance lease receivables will be written-off when
            setelah menunggak lebih dari 180 hari. Penerimaan                  they are overdue for more than 180 days.
            dari piutang yang telah dihapusbukukan diakui                      Recoveries from written-off receivables are
            sebagai pendapatan lain-lain pada saat diterima.                   recognised as other income upon receipt.




 * Tidak diaudit                                                                                                       *Unaudited
                                                               26


                                                                      2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 485
Page 488
                                                 PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                     NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023                                                  As of 31 December 2024 and 2023,
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                             for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                            (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                            unless otherwise stated)

         2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                          2. MATERIAL ACCOUNTING POLICY INFORMATION
            (lanjutan)                                                         INFORMATION (continued)

             f.   Piutang   pembiayaan          konsumen,   piutang           f.   Consumer financing receivables, murabahah
                  pembiayaan murabahah           dan piutang sewa                  financing receivables and finance lease receivables
                  pembiayaan (lanjutan)                                            (continued)
                  f.3. Piutang sewa pembiayaan (Perseroan sebagai                  f.3. Finance lease receivables (the Company as a
                       pesewa) (lanjutan)                                               lessor) (continued)

                      IMBT - syariah                                                    IMBT - sharia

                      Perseroan mengakui aset IMBT sebesar harga                        The Company recognises IMBT asset at cost to
                      perolehan aset IMBT pada saat akad IMBT. Setelah                  acquire IMBT Assets when the IMBT contract is
                      pengakuan awal, pokok aset IMBT diamortisasi                      signed. After initial recognition, principal IMBT asset
                      secara garis lurus sepanjang masa sewa.                           is amortised on a straight-line basis over the lease
                                                                                        term.
                      Pengakuan penghasilan IMBT neto sebesar                           The recognition of IMBT income, net is based on
                      angsuran IMBT dikurangi dengan amortisasi pokok                   installment of IMBT less the amortisation of principal
                      aset IMBT.                                                        IMBT asset.

                      Aset     terkait     pembiayaan IMBT      akan                    Asset related to IMBT financing will be written-off
                      dihapusbukukan setelah menunggak lebih dari 180                   when they are overdue for more than 180 days.
                      hari. Penerimaan dari piutang yang telah                          Recoveries from written-off receivables are
                      dihapusbukukan diakui sebagai pendapatan lain-                    recognised as other income upon receipt.
                      lain pada saat diterima.

            g. Pembiayaan bersama                                             g. Joint financing

                  Dalam pembiayaan bersama antara Perseroan dan                    In joint financing arrangements between the Company
                  penyedia fasilitas pembiayaan bersama, Perseroan                 and the joint financing facility provider, the Company has
                  berhak menentukan tingkat bunga/marjin yang lebih                the right to set higher interest rates/margin to consumer
                  tinggi kepada konsumen dibandingkan tingkat                      than the interest rates/margin stated in the joint financing
                  bunga/marjin yang ditetapkan dalam perjanjian                    agreement with the joint financing facility provider.
                  pembiayaan bersama dengan penyedia fasilitas
                  pembiayaan bersama.

                  Seluruh kontrak pembiayaan bersama yang dilakukan                All joint financing contracts entered by the Company are
                  oleh Perseroan merupakan pembiayaan bersama tanpa                joint financing without recourse in which only the
                  tanggung renteng (without recourse) dimana hanya porsi           Company’s financing portion of the total installments is
                  jumlah angsuran piutang yang dibiayai Perseroan yang             recorded as consumer financing receivables and
                  dicatat sebagai piutang pembiayaan konsumen dan                  murabahah financing receivables in the statement of
                  piutang pembiayaan murabahah di laporan posisi                   financial position (net approach). Consumer financing
                  keuangan (pendekatan neto). Pendapatan pembiayaan                income and murabahah margin income is presented in
                  konsumen dan pendapatan marjin murabahah disajikan               the statement of profit or loss after deducting the portions
                  di laporan laba rugi setelah dikurangi dengan bagian             which belong to other parties participating to these joint
                  yang merupakan hak pihak-pihak lain yang berpartisipasi          financing transactions. The cash flows from joint
                  pada transaksi pembiayaan bersama tersebut. Arus kas             financing arrangement are presented at gross in the
                  dari pembiayaan bersama disajikan secara bruto di                statement of cash flows.
                  laporan arus kas.

            h. Cadangan kerugian penurunan nilai                              h. Allowance for impairment losses

                  h.1. Aset keuangan                                               h.1. Financial assets

                      Piutang pembiayaan konsumen dan piutang                           Consumer financing receivables and finance
                      sewa pembiayaan                                                   lease receivables

                      Secara garis besar Perseroan mengukur penyisihan                  Overall, the Company measures the loss allowance
                      kerugian aset keuangan sejumlah kerugian kredit                   of financial asset based on expected credit losses
                      ekspektasian (“ECL”). Jika pada tanggal pelaporan,                (“ECL”). If at the reporting date, the credit risk of the
                      risiko kredit atas aset keuangan tidak meningkat                  financial assets has not increased significantly since
                      secara signifikan sejak pengakuan awal, maka                      the initial recognition, the Company measures the
                      Perseroan akan mengukur penyisihan kerugian                       loss allowance for the financial assets using 12-
                      untuk aset keuangan tersebut menggunakan ECL                      months ECL. If the credit risk of the financial asset
                      12 bulan. Jika risiko kredit atas aset keuangan                   has increased significantly, the measurement of the
                      tersebut telah meningkat secara signifikan, maka                  loss allowance for the financial asset using lifetime
                      pengukuran penyisihan kerugian untuk aset                         ECL.
                      keuangan tersebut menggunakan ECL lifetime.
          * Tidak diaudit                                                                                                         *Unaudited
                                                                       27


486 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 489
                                        PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                       NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023                                                    As of 31 December 2024 and 2023,
untuk tahun-tahun yang berakhir pada tanggal tersebut                                               for the years then ended
(Disajikan dalam jutaan Rupiah,                                                              (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                              unless otherwise stated)

2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                           2.   MATERIAL ACCOUNTING POLICY INFORMATION
   (lanjutan)                                                            INFORMATION (continued)

   h. Cadangan kerugian penurunan nilai (lanjutan)                       h. Allowance for impairment losses (continued)

        h.1. Aset keuangan (lanjutan)                                        h.1. Financial assets (continued)

             Piutang pembiayaan konsumen dan piutang                             Consumer financing receivables and finance
             sewa pembiayaan (lanjutan)                                          lease receivables (continued)

             Dalam        menghitung       ECL,    Perseroan                     In calculating ECL, Company considers time value
             memperhitungkan nilai waktu atas uang untuk                         of money to calculate present value of ECL from
             menghitung nilai kini ECL dari tanggal ekpektasi                    expected default date to reporting date.
             default terhadap tanggal pelaporan.

             ECL 12 bulan & ECL lifetime                                         12 Months & Lifetime ECL

             ECL 12 bulan adalah ECL yang timbul dari peristiwa                  12-month ECL is the ECL that result from default
             gagal bayar aset keuangan yang terjadi dalam 12                     events on a financial aset within 12 months after the
             bulan setelah tanggal pelaporan (atau periode yang                  reporting date (or a shorter period if the expected
             lebih pendek jika umur aset keuangan yang                           lifetime of the financial asset is less than 12
             diharapkan kurang dari 12 bulan).                                   months).

             ECL lifetime adalah ECL yang diakibatkan dari                       Lifetime ECL are the ECL that result from all
             semua kejadian default yang mungkin terjadi                         possible default events over the expected lifetime of
             selama perkiraan umur aset keuangan.                                the financial asset.

             Perseroan mempertimbangkan bahwa kejadian                           The Company considers that default has occurred
             default telah terjadi ketika aset keuangan telah                    when a financial asset is more than 90 days past
             menunggak lebih dari 90 hari atau terdapat                          due or has reasonable and supportable information
             informasi yang wajar dan mendukung bahwa kredit                     that the credit has been impaired.
             telah impaired (gagal bayar).

             Staging Criteria                                                    Staging Criteria

             Aset keuangan harus dialokasikan ke salah satu                      Financial assets have to be allocated to one of the
             dari tiga tahap penurunan nilai (Stage 1, Stage 2,                  three impairment stages (Stage 1, Stage 2, Stage
             Stage 3) dengan menentukan apakah terjadi                           3) by determining whether a significant increase in
             peningkatan risiko kredit yang signifikan atas aset                 credit risk has occurred on financial asset since
             keuangan sejak pengakuan awal atau apakah                           initial recognition or whether the facility is defaulted
             fasilitas tersebut gagal bayar pada tanggal                         on the reporting date.
             pelaporan.

             Stage 1: mencakup aset keuangan yang tidak                          Stage 1: includes financial assets that have not had
             memiliki peningkatan signifikan atas risiko kredit                  a significant increase in credit risk since initial
             sejak pengakuan awal atau memiliki risiko kredit                    recognition or that have low credit risk at the
             rendah pada tanggal pelaporan. Untuk aset ini, ECL                  reporting date. For these assets, 12-month ECL are
             12 bulan akan dihitung.                                             recognized.

             Aset keuangan yang dikategorikan sebagai Stage 1                    Financial assets categorised as Stage 1 is financial
             adalah aset keuangan dengan hari tunggakan                          assets with days overdue less or equal than 30
             kurang atau sama dengan 30 hari.                                    days.

             Stage 2: mencakup aset keuangan yang                                Stage 2: includes financial assets that have had a
             mengalami peningkatan signifikan atas risiko kredit,                significant increase in credit risk but do not have
             namun tidak memiliki bukti penurunan nilai yang                     objective evidence of impairment. For these assets,
             obyektif. Untuk aset ini, ECL lifetime dihitung.                    lifetime ECL are recognized.

             Aset keuangan yang dianggap telah mengalami                         Financial assets considered to experience
             peningkatan risiko kredit yang signifikan dan                       significant increase in credit risk and categorised as
             dikategorikan sebagai Stage 2 adalah aset                           Stage 2 is financial assets with days overdue 31-90
             keuangan dengan hari tunggakan dari 31-90 hari.                     days. Financial instrument that has proposed
             Aset keuangan yang telah mengajukan program                         restructure program, will be considered to
             restrukturisasi, juga dianggap telah mengalami                      experience significant increase in credit risk, so will
             peningkatan risiko kredit yang signifikan sehingga                  be categorised minimum as Stage 2 during certain
             akan dikategorikan minimal sebagai Stage 2                          period.
             selama periode tertentu.
 * Tidak diaudit                                                                                                          *Unaudited
                                                               28


                                                                         2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 487
Page 490
                                                     PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                    NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023                                                 As of 31 December 2024 and 2023,
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                            for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                           (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                           unless otherwise stated)

         2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                         2.   MATERIAL ACCOUNTING POLICY INFORMATION
            (lanjutan)                                                          INFORMATION (continued)

             h. Cadangan kerugian penurunan nilai (lanjutan)                    h. Allowance for impairment losses (continued)

                 h.1. Aset keuangan (lanjutan)                                     h.1. Financial assets (continued)

                       Piutang pembiayaan konsumen dan piutang                         Consumer financing receivables and finance
                       sewa pembiayaan (lanjutan)                                      lease receivables (continued)

                       Staging Criteria (lanjutan)                                     Staging Criteria (continued)

                      Stage 3: mencakup aset keuangan yang memiliki                    Stage 3: includes financial assets that have
                      bukti obyektif penurunan nilai pada tanggal                      objective evidence of impairment at the reporting
                      pelaporan. Tahap ini berisi debitur yang telah                   date. This stage consist of obligors that has already
                      impaired (gagal bayar) atau aset keuangan dengan                 impaired (defaulted) or financial assets with days
                      hari tunggakan lebih dari 90 hari.                               overdue more than 90 days.

                      Faktor utama dalam menentukan apakah aset                        The key factor in determining whether a financial
                      keuangan memerlukan ECL 12 bulan (Stage 1) atau                  assets needs 12-month (Stage 1) or lifetime ECL
                      ECL lifetime (Stage 2) disebut dengan kriteria                   (Stage 2) is called by the criteria of Significant
                      Peningkatan Signifikan dalam Risiko Kredit (SICR).               Increase in Credit Risk (SICR). Determining
                      Penentuan kriteria peningkatan risiko kredit yang                significant increase in credit risk (SICR) criteria
                      signifikan (SICR) memerlukan pengkajian apakah                   involves assessment of whether there has been a
                      telah terjadi peningkatan risiko kredit yang                     significant increase in credit risk at reporting date.
                      signifikan pada tanggal pelaporan.

                      Pengukuran kerugian kredit ekspektasian di seluruh               The measurement of expected credit losses across
                      tahapan aset diperlukan untuk mencerminkan                       all stages is required to reflect an unbiased and
                      jumlah yang tidak bias dan rata-rata probabilitas                probability weighted amount that is determined by
                      tertimbang yang ditentukan dengan mengevaluasi                   evaluating a range of reasonably possible outcomes
                      serangkaian kemungkinan yang dapat terjadi                       using reasonable and supportable information
                      menggunakan informasi yang wajar dan dapat                       about past events, current conditions and forecasts
                      didukung dengan peristiwa di masa lampau, kondisi                of future economic conditions.
                      saat ini dan proyeksi terkait dengan kondisi
                      ekonomis di masa depan.

                      PSAK 109 mensyaratkan penyertaan informasi                       SFAS 109 requires inclusion of information about
                      tentang kejadian masa lalu, kondisi saat ini dan                 past events, current conditions and forecasts of
                      perkiraan kondisi ekonomi masa depan. Perkiraan                  future economic conditions. The estimates of
                      perubahan dalam kerugian kredit yang diharapkan                  changes in expected credit losses should reflect,
                      harus mencerminkan, dan secara langsung                          and be directionally consistent with, changes in
                      konsisten dengan, perubahan dalam data terkait                   related observable data from period to period. The
                      yang diobservasi dari periode ke periode.                        calculation of ECL requires estimation of forward-
                      Perhitungan ECL ini membutuhkan estimasi                         looking Probability of Default (PD), Loss Given
                      forward looking dari Probability of Default (PD),                Default (LGD), Exposure At Default (EAD) and
                      Loss Given Default (LGD), Exposure At Default                    Macro-Economic Variables (MEV).
                      (EAD), dan Macro-Economic Variables (MEV).

                      Probability of Default (PD)                                      Probability of Default (PD)

                      Adalah probabilitas konsumen mengalami gagal                     Is the probability that a consumer will default in
                      bayar dimana terjadi pada suatu waktu tertentu. PD               which happened at certain time. PD used in SFAS
                      yang digunakan di dalam PSAK 109 adalah PD                       109 is point in time PD which represent PD at a
                      point in time yang menggambarkan PD yang terjadi                 certain economy condition. PD is calculated until
                      pada suatu kondisi ekonomi. PD yang dihitung                     next 12 months after reporting period (12 months
                      sampai dengan periode 12 bulan dari tanggal                      PD), is used to calculate ECL from assets
                      laporan (PD 12 bulan) digunakan untuk perhitungan                categorised as Stage 1, while PD calculated during
                      ECL dari aset yang dikategorikan Stage 1,                        the lifetime of assets (Lifetime PD), is used to
                      sementara PD yang dihitung sepanjang umur aset                   calculate ECL from assets categorised as Stage 2
                      (PD lifetime) digunakan untuk perhitungan ECL dari               and 3.
                      aset yang dikategorikan Stage 2 dan 3.




          * Tidak diaudit                                                                                                     *Unaudited
                                                                      29


488 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 491
                                        PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                     NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023                                                  As of 31 December 2024 and 2023,
untuk tahun-tahun yang berakhir pada tanggal tersebut                                             for the years then ended
(Disajikan dalam jutaan Rupiah,                                                            (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                            unless otherwise stated)

2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                       2.   MATERIAL ACCOUNTING POLICY INFORMATION
     (lanjutan)                                                        INFORMATION (continued)

     h. Cadangan kerugian penurunan nilai (lanjutan)                   h. Allowance for impairment losses (continued)

        h.1. Aset keuangan (lanjutan)                                      h.1. Financial assets (continued)

             Piutang pembiayaan konsumen dan piutang                           Consumer financing receivables and finance
             sewa pembiayaan (lanjutan)                                        lease receivables (continued)

             Loss Given Default (LGD)                                          Loss Given Default (LGD)

             Kerugian yang diperkirakan akan timbul dari                       The loss that is expected to arise on default
             konsumen yang mengalami gagal bayar dengan                        consumer, incorporating the impact of relevant
             memperhitungkan dampak dari asumsi kondisi                        forward looking economic assumptions, which
             ekonomi di masa mendatang yang relevan dimana                     represents the difference between the contractual
             hal ini menggambarkan perbedaan antara arus                       cash flows due and those that the Company
             kas kontraktual yang jatuh tempo dengan arus kas                  expects to receive. The Company estimates LGD
             yang diharapkan untuk diterima. Perseroan                         based on the historical recovery of default
             mengestimasikan LGD berdasarkan data historis                     consumer during observation period by considering
             dari tingkat pemulihan dari akun yang gagal bayar                 the payment received and the recovery of any
             selama        periode      observasi     dengan                   collateral of financial assets, taking into account
             memperhitungkan tingkat pembayaran yang                           forward looking economic assumptions (if relevant).
             diterima serta pemulihan yang berasal dari
             jaminan terhadap aset keuangan dengan
             mempertimbangkan asumsi ekonomi di masa
             depan (jika relevan).

             Exposure At Default (EAD)                                         Exposure At Default (EAD)

             Perkiraan nilai buku pada saat gagal bayar dengan                 The expected balance sheet exposure at the time
             mempertimbangkan profil arus kas aset keuangan                    of default, taking into account the cash flow profile
             selama umur aset keuangan. Hal ini juga                           of financial assets during the life time of the
             memperhitungkan pembayaran, baik pokok dan                        financial assets. This incorporates the impact of
             bunga.                                                            repayments, both principal and interest.

             Macro-Economic Variables (MEV)                                    Macro-Economic Variables (MEV)

             MEV merupakan salah satu komponen utama                           MEV is one of main component in determining the
             dalam menentukan perkiraan kondisi ekonomi di                     expected economy condition in the future and
             masa mendatang, dimana Perseroan melakukan                        reviewed regularly by the Company. MEV such as
             evaluasi secara reguler. Adapun MEV, seperti                      gross domestic product (GDP), inflation rate, and
             produk domestik bruto (PDB), tingkat inflasi, dan                 exchange rate are used as factor to perform
             nilai tukar mata uang asing digunakan sebagai                     adjustment on PD and LGD related to impact of
             faktor untuk melakukan penyesuaian terhadap PD                    change of economy condition in the future, in which
             dan LGD terkait dampak perubahan kondisi                          the MEV used is based on several scenarios
             ekonomi di masa mendatang, dimana MEV yang                        (normal, good and bad) and ECL will be calculated
             digunakan adalah berdasarkan beberapa skenario                    by considering the probability assigned for each
             (normal, baik dan buruk) dan perhitungan ECL                      scenario.
             akan mempertimbangkan probabilitas yang
             ditetapkan untuk masing-masing skenario.

              Pembiayaan murabahah dan IMBT                                    Murabahah financing and IMBT

              Pada setiap tanggal pelaporan, Perseroan                         At each reporting date, the Company evaluates
              mengevaluasi apakah terdapat bukti objektif telah                whether there is objective evidence that the
              terjadinya penurunan nilai atas aset keuangan                    Company's financial assets are impaired. Financial
              Perseroan. Aset keuangan mengalami penurunan                     assets are impaired when objective evidence
              nilai jika bukti objektif menunjukkan bahwa                      demonstrates that a loss event has occurred after
              peristiwa yang merugikan telah terjadi setelah                   the initial recognition of the financial assets, and that
              pengakuan awal aset keuangan, dan peristiwa                      loss event has an impact on the future cash flows on
              tersebut berdampak pada arus kas masa datang                     the financial assets that can be estimated reliably.
              atas aset keuangan yang dapat diestimasi secara
              handal.




 * Tidak diaudit                                                                                                        *Unaudited
                                                             30


                                                                       2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 489
Page 492
                                                   PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023                                                      As of 31 December 2024 and 2023,
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                 for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                unless otherwise stated)

         2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                            2.   MATERIAL ACCOUNTING POLICY INFORMATION
              (lanjutan)                                                             INFORMATION (continued)

              h. Cadangan kerugian penurunan nilai (lanjutan)                        h. Allowance for impairment losses (continued)

                 h.1. Aset keuangan (lanjutan)                                          h.1. Financial assets (continued)

                       Pembiayaan murabahah dan IMBT (lanjutan)                             Murabahah financing and IMBT (continued)

                       Bukti objektif bahwa aset keuangan mengalami                         Objective evidence that financial assets are impaired
                       penurunan nilai meliputi wanprestasi atau                            can include default or delinquency by a borrower,
                       tunggakan       pembayaran         oleh     debitur,                 restructuring of a loan if the borrower have financial
                       restrukturisasi piutang jika debitur mengalami                       difficulties, indications that a borrower will enter into
                       kesulitan keuangan, indikasi bahwa debitur akan                      bankruptcy, or other observable data relating to a
                       dinyatakan pailit, atau data yang dapat diobservasi                  group of assets such as adverse changes in the
                       lainnya yang terkait dengan kelompok aset                            payment status of borrowers in the group, or
                       keuangan       seperti     memburuknya       status                  economic conditions that correlate with defaults in
                       pembayaran debitur dalam kelompok tersebut,                          the group of assets.
                       atau kondisi ekonomi yang berkorelasi dengan
                       wanprestasi atas aset dalam kelompok tersebut.

                       Perseroan menentukan bukti penurunan nilai atas                      The Company determines evidence of impairment
                       piutang pembiayaan murabahah dan aset terkait                        for murabahah financing receivables and asset
                       pembiayaan IMBT secara kolektif karena                               related to IMBT financing at a collective level
                       manajemen yakin bahwa piutang pembiayaan                             because the management believes that these
                       murabahah dan aset terkait pembiayaan IMBT ini                       murabahah financing receivables and asset related
                       memiliki karakteristik risiko kredit yang serupa.                    to IMBT financing have similar credit risk
                                                                                            characteristics.

                       Dalam mengevaluasi penurunan nilai secara                            In assessing collective impairment, the Company
                       kolektif, Perseroan menggunakan model statistik                      uses statistical modeling (vintage method) of
                       (metode vintage) dari tren historis atas probabilitas                historical trends of the probability of default, timing of
                       wanprestasi, waktu pemulihan kembali dan jumlah                      recoveries and the amount of loss incurred, adjusted
                       kerugian yang terjadi, yang disesuaikan dengan                       using management's judgment as to whether current
                       pertimbangan manajemen mengenai apakah                               economic and credit conditions may cause the
                       kondisi ekonomi dan kredit terkini dapat                             actual losses which are likely to be greater or less
                       mengakibatkan kerugian aktual yang jumlahnya                         than suggested by historical modeling. Probability of
                       akan lebih besar atau lebih kecil daripada jumlah                    default and loss given default are regularly updated
                       yang ditentukan oleh model historis. Probabilitas                    to ensure that the estimates remain appropriate.
                       wanprestasi dan tingkat kerugian jika terjadi
                       wanprestasi akan diperbaharui secara berkala
                       untuk memastikan estimasi tersebut masih
                       memadai.

                       Ketika peristiwa yang terjadi setelah penurunan                      When a subsequent event causes the amount of
                       nilai diakui menyebabkan kerugian penurunan nilai                    impairment loss to decrease, and the decrease can
                       berkurang, dan penurunan dapat dikaitkan secara                      be related objectively to an event occuring after the
                       obyektif dengan peristiwa yang terjadi setelah                       impairment was recognised, the impairment loss is
                       penurunan nilai diakui, kerugian penurunan nilai                     reversed through the statement of profit or loss.
                       yang sebelumnya harus dipulihkan dan pemulihan
                       tersebut diakui pada laporan laba rugi.

                 h.2. Aset non-keuangan                                                 h.2. Non-financial assets

                       Pada setiap akhir periode pelaporan, Perseroan                        At the end of each reporting period, the Company
                       menelaah apakah terdapat indikasi bahwa aset                          review whether there is any impairment indicator
                       tersebut telah mengalami penurunan nilai. Jika                        exist. If any such indicator exists, the Company will
                       terdapat indikasi tersebut, Perseroan      akan                       estimate the assets recoverable amount and
                       mengestimasi jumlah terpulihkan aset dan                              compare to its carrying value. Assets are
                       membandingkannya dengan nilai tercatatnya. Aset                       considered as impaired when the carrying value of
                       dianggap mengalami penurunan nilai apabila nilai                      asset exceed the recoverable amount.
                       tercatat aset melebihi jumlah terpulihkan.




          * Tidak diaudit                                                                                                             *Unaudited
                                                                           31


490 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 493
                                          PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                             NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023                                                          As of 31 December 2024 and 2023,
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                     for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                    (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                    unless otherwise stated)

2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                               2.    MATERIAL ACCOUNTING POLICY INFORMATION
   (lanjutan)                                                                 INFORMATION (continued)

    h. Cadangan kerugian penurunan nilai (lanjutan)                          h. Allowance for impairment losses (continued)

         h.2. Aset non-keuangan (lanjutan)                                        h.2. Non-financial assets (continued)

               Nilai yang dapat diperoleh kembali dari suatu aset                       The recoverable amount of an asset or cash
               adalah sebesar jumlah yang lebih tinggi antara nilai                     generating unit is the greater of its value in use or
               pakainya dan nilai wajar aset dikurangi biaya untuk                      its fair value less costs to sell. In assessing value
               menjual. Dalam mengukur nilai pakai, estimasi                            in use, the estimated future cash flows
               arus kas masa depan didiskontokan ke nilai                               arediscounted to their present value using a pre-
               sekarang dengan menggunakan tingkat diskonto                             tax discount rate that reflects current market
               sebelum pajak yang mencerminkan penilaian                                assessments of the time value of money and the
               pasar saat ini terhadap nilai kas kini dan risiko                        risks specific to the asset.
               spesifik terhadap aset tersebut.

    i.   Instrumen derivatif untuk tujuan manajemen risiko                   i.   Derivative instrument for risk management purposes

         Seluruh instrumen derivatif yang dimiliki Perseroan                      All derivative instruments held by the Company are for
         digunakan untuk tujuan manajemen risiko. Instrumen                       risk    management       purposes.      These      derivative
         derivatif ini digunakan untuk lindung nilai eksposur risiko              instruments are used to hedge the Company’s exposures
         suku bunga dan risiko mata uang Perseroan. Instrumen                     to interest rate risk and currency risk. Derivative
         derivatif untuk tujuan manajemen risiko diukur pada nilai                instruments held for risk management are measured at
         wajar dalam laporan posisi keuangan. Untuk memenuhi                      fair value in the statement of financial position. To qualify
         persyaratan akuntansi lindung nilai, beberapa kriteria                   for hedge accounting, certain criteria are to be met,
         tertentu harus dipenuhi, termasuk adanya dokumentasi                     including formal documentation to be in place at the
         formal pada awal lindung nilai dan dokumentasi apakah                    inception of the hedge also documentation whether the
         instrumen lindung nilai tersebut efektif dalam saling                    hedging instrument is effective in offsetting changes in
         hapus antara perubahan nilai wajar atau arus kas dari                    fair values or cash flows of the hedged item attributable
         item lindung nilaian.                                                    to the hedged risk.

         Pada penetapan awal lindung nilai, Perseroan                             On initial designation of the hedge, the Company formally
         mendokumentasikan secara formal hubungan antara                          documents the relationship between the hedging
         instrumen lindung nilai dan unsur yang dilindung nilai,                  instruments and hedged items, including the risk
         termasuk tujuan manajemen risiko dan strategi dalam                      management objective and strategy in undertaking the
         melaksanakan transaksi lindung nilai, bersamaan                          hedge transaction, together with the method that will be
         dengan metode yang akan digunakan untuk menilai                          used to assess the effectiveness of the hedging
         efektivitas hubungan lindung nilai. Perseroan menilai,                   relationship. The Company makes an assessment, both
         pada awal hubungan lindung nilai dan juga secara                         at the inception of the hedge relationship as well as on
         berkesinambungan, apakah instrumen lindung nilai                         an ongoing basis, whether the hedging instruments are
         diharapkan akan ‘sangat efektif’ dalam rangka saling                     expected to be ‘highly effective’ in offsetting the changes
         hapus atas perubahan nilai wajar atau perubahan arus                     in the fair value or cash flows of the respective hedged
         kas dari unsur yang dilindung nilai sepanjang periode                    items during the period for which the hedge is
         dimana lindung nilai tersebut ditetapkan.                                designated.

         Bagian efektif dari perubahan nilai wajar derivatif diakui               The effective portion of changes in the fair value of
         dalam penghasilan komprehensif lain. Keuntungan atau                     derivatives is recognized in other comprehensive
         kerugian yang terkait dengan bagian yang tidak efektif                   income. The gain or loss relating to the ineffective portion
         diakui dalam laba rugi.                                                  is recognized in profit or loss.

         Perseroan menetapkan derivatif sebagai instrumen                         The Company designates derivative as the hedging
         lindung nilai atas arus kas di mana instrumen tersebut                   instruments of cash flows hedges where the instrument
         melindungi variabilitas arus kas yang dapat diatribusikan                hedges the variability in cash flows attributable to a
         pada risiko tertentu yang terkait dengan liabilitas yang                 particular risk associated with a recognised liability that
         dapat mempengaruhi laba atau rugi. Bagian efektif dari                   could affect profit or loss. The effective portion of
         perubahan nilai wajar derivatif yang ditetapkan sebagai                  changes in the fair value of derivative designated as
         instrumen lindung nilai atas arus kas ditangguhkan pada                  hedging instruments of cash flows hedges is deferred to
         pos (kerugian)/keuntungan kumulatif atas instrumen                       the cumulative (losses)/gains on derivative instruments
         derivatif untuk lindung nilai arus kas, yang merupakan                   for cash flows hedges, which forms part of equity. Any
         bagian dari ekuitas. Bagian yang tidak efektif diakui                    ineffective portion is recognised immediately in the
         secara langsung pada laporan laba rugi. Jumlah yang                      statement of profit or loss. Amounts deferred in equity are
         ditangguhkan dalam ekuitas direklasifikasi ke dalam                      reclassified to the statement of profit or loss as a
         laporan laba rugi dalam periode yang sama dimana arus                    reclassification adjustment in the same period as the
         kas yang dilindung nilai mempengaruhi laba atau rugi,                    hedged cash flows affect profit or loss, and in the same
         dan pada pos yang sama dalam laporan laba rugi.                          line item in the statement of profit or loss.

 * Tidak diaudit                                                                                                                *Unaudited
                                                                   32


                                                                             2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 491
Page 494
                                                  PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                           NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023                                                        As of 31 December 2024 and 2023,
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                   for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                  (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                  unless otherwise stated)

         2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                             2.   MATERIAL ACCOUNTING POLICY INFORMATION
            (lanjutan)                                                              INFORMATION (continued)

             i.   Instrumen derivatif untuk tujuan manajemen risiko                 i.   Derivative instrument for risk management purposes
                  (lanjutan)                                                             (continued)

                  Ketika instrumen lindung nilai kadaluarsa atau dijual,                 When the hedging instrument expires or sold,
                  dihentikan, dilaksanakan, atau tidak lagi memenuhi                     terminated, exercised, or no longer qualifies for hedge
                  kriteria akuntansi lindung nilai, keuntungan atau                      accounting, the cumulative amount deferred in equity
                  kerugian kumulatif yang ditangguhkan di ekuitas tetap                  remains in the cumulative (losses)/gains on derivative
                  diakui pada pos (kerugian)/keuntungan kumulatif atas                   instruments for cash flows hedges, and is subsequently
                  instrumen derivatif untuk lindung nilai arus kas dan                   reclassified to the statement of profit or loss when the
                  direklasifikasi ke laporan laba rugi ketika unsur yang                 hedged item is recognised in the statement of profit or
                  dilindung nilai diakui dalam laporan laba rugi.                        loss.

                  Ketika suatu prakiraan transaksi lindung nilai tidak lagi              When a forecast hedged transaction is no longer
                  diharapkan akan terjadi, jumlah yang ditangguhkan                      expected to occur, the amount deferred in equity is
                  dalam ekuitas diakui segera dalam laporan laba rugi.                   recognised immediately in the statement of profit or loss.

             j.   Beban dibayar dimuka                                              j.   Prepaid expenses

                  Beban dibayar dimuka diamortisasi selama masa                          Prepaid expenses are amortised over the period of
                  manfaat dengan menggunakan metode garis lurus.                         benefits using the straight-line method.

                  Beban dibayar dimuka berupa sewa dan renovasi                          Prepaid expenses for rent and building renovation for
                  bangunan sewa diamortisasi selama masa sewa.                           rental offices are amortised over the period of rent.

             k. Investasi dalam saham                                               k. Investment in shares

                  Investasi dalam saham diklasifikasikan sebagai aset                    Investment in shares are classified as financial assets
                  keuangan yang diukur pada nilai wajar melalui                          measured at fair value through other comprehensive
                  penghasilan komprehensif lain karena Perseroan tidak                   income since the Company has no significant influence
                  memiliki pengaruh signifikan terhadap investee.                        to investee.

                  Dividen kas yang diterima atas investasi dalam saham                   Cash dividends received from investment in shares is
                  diakui sebagai pendapatan lain-lain.                                   recognised as other income.

             l.   Investasi pada entitas asosiasi                                   l.   Investment in associate

                  Entitas asosiasi adalah seluruh entitas dimana                         Associate is an entity over which the Company has
                  Perseroan memiliki pengaruh signifikan namun bukan                     significant influence but not control or joint control.
                  pengendalian atau pengendalian bersama. Investasi                      Investment in associate is accounted for using the equity
                  pada entitas asosiasi dicatat dengan metode ekuitas.                   method of accounting.

                  Pengaruh signifikan Perseroan terhadap suatu entitas                   The significant influence of the Company to an
                  asosiasi dibuktikan dengan keikutsertaan Perseroan                     associated entity is evidenced by the participation of the
                  untuk berpartisipasi dalam keputusan kebijakan                         Company to participate in the financial and operating
                  keuangan dan operasional suatu aktivitas ekonomi                       policy decisions of a associated entity’s economic
                  entitas asosiasi, tetapi tidak mengendalikan atau                      activity, but does not control or joint control over those
                  mengendalikan bersama atas kebijakan-kebijakan                         policies.
                  tersebut.

                  Dengan metode ekuitas, investasi pada entitas asosiasi                 Under the equity method, an investment in an associate
                  diakui di laporan posisi keuangan sebesar biaya                        is initially recognized in the statement of financial position
                  perolehan dan selanjutnya disesuaikan untuk:                           at cost and adjusted thereafter to:
                  •   mengakui perubahan dalam bagian kepemilikan                        •     recognize changes in the Company’s share of the
                      Perseroan atas laba rugi dan penghasilan                                 profit or loss and other comprehensive income of the
                      komprehensif lain dari entitas asosiasi                                  associate
                  •   amortisasi atas selisih antara nilai wajar neto aset               •     amortization of the difference between the net fair
                      dan liabilitas teridentifikasi dari entitas asosisasi                    value of the associate’s identifiable assets and
                      dengan harga perolehan saat tanggal akuisisi.                            liabilities and the cost of the investment at
                                                                                               acquisition date.

                  Jika bagian Perseroan atas kerugian entitas asosiasi                   When the Company’s share of losses in an associate
                  melebihi kepentingannya pada entitas asosiasi,                         exceeds its interest in the associate, the Company does
                  Perseroan     menghentikan      pengakuan       bagian                 not recognize further losses, unless it has incurred legal
                  kerugiannya, kecuali Perseroan memiliki kewajiban atau                 or constructive obligations or made payments on behalf
                  melakukan pembayaran atas nama entitas asosiasi.                       of the associate.
          * Tidak diaudit                                                                                                              *Unaudited
                                                                          33


492 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 495
                                         PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023                                                      As of 31 December 2024 and 2023,
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                 for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                unless otherwise stated)

2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                          2. MATERIAL ACCOUNTING POLICY INFORMATION
     (lanjutan)                                                         INFORMATION (continued)

     l.   Investasi pada entitas asosiasi (lanjutan)                   l.     Investment in associate (continued)

          Dividen yang diterima dan yang akan diterima dari                   Dividends received or receivable from associate is
          entitas asosiasi diakui sebagai pengurang jumlah                    recognized as reduction in the carrying amount of the
          tercatat investasi.                                                 investment.

          Pada setiap tanggal pelaporan, Perseroan menentukan                 The Company determines at each reporting date
          apakah terdapat bukti objektif bahwa telah terjadi                  whether there is any objective evidence that the
          penurunan nilai dalam investasi pada entitas asosiasi.              investment in the associate is impaired. If this is the
          Jika demikian, maka nilai tercatat dari investasi yang              case, the carrying amount of the equity accounting
          dicatat dengan akuntansi ekuitas diuji untuk penurunan              investments is tested for impairment.
          nilai.

     m. Aset tetap                                                     m. Fixed assets

          Aset tetap pada awalnya dinyatakan sebesar harga                    Fixed assets are initially recognised at acquisition cost.
          perolehan. Setelah pengukuran awal, aset tetap diukur               After initial measurement, fixed assets are measured
          dengan model biaya, dicatat pada harga perolehan                    using the cost model, carried at cost less any
          dikurangi akumulasi penyusutan dan akumulasi                        accumulated depreciation and accumulated impairment
          penurunan nilai.                                                    losses.

          Harga perolehan mencakup harga pembelian dan                        Acquisition cost includes purchase price and any costs
          semua beban yang terkait secara langsung untuk                      directly attributable to bring the assets to the location and
          membawa aset tersebut ke lokasi dan kondisi yang                    condition necessary for it to be capable of operating in
          diperlukan untuk memungkinkan aset tersebut                         the manner intended by management.
          beroperasi sebagaimana ditentukan oleh manajemen.

          Tanah dinyatakan sebesar harga perolehan dan tidak                  Land is stated at cost and not depreciated.
          disusutkan.

          Penyusutan aset tetap selain tanah dihitung dengan                 Depreciation of fixed assets other than land are
          menggunakan metode garis lurus untuk mengalokasikan                calculated on the straight-line method to allocate their
          harga perolehan hingga mencapai nilai sisa sepanjang               cost to their residual values over their estimated useful
          estimasi masa manfaatnya sebagai berikut:                          lives as follows:

                                                       Tahun/               Persentase/
                                                       Years                Percentage

          Bangunan                                       20                   5,00%                                             Buildings
          Perabotan, perlengkapan dan                                                                             Furniture, fixtures and
           peralatan kantor                             3-5            20,00% - 33,33%                               office equipment
          Kendaraan bermotor                             5                 20,00%                                         Motor vehicles

          Beban perbaikan dan pemeliharaan dibebankan ke                      Repairs and maintenance are charged to the statement
          dalam laporan laba rugi pada tahun dimana beban-                    of profit or loss during the year in which they are incurred.
          beban     tersebut  terjadi.  Pengeluaran    yang                   Expenditures that extend the future life of assets or
          memperpanjang masa manfaat aset atau yang                           provide further economic benefits are capitalised and
          memberikan tambahan manfaat ekonomis dikapitalisasi                 depreciated.
          dan disusutkan.

          Jumlah tercatat aset tetap dihentikan pengakuannya                  The carrying amount of fixed assets is derecognised
          pada saat pelepasan atau ketika tidak terdapat lagi                 upon disposal or when there is no longer a future
          manfaat ekonomi masa depan yang diekspektasikan dari                economic benefit expected from their use or disposal.
          penggunaan atau pelepasannya.

          Apabila aset tetap dihentikan pengakuannya (tidak                   When fixed assets are derecognised (retired or disposed
          digunakan lagi atau dijual), maka nilai tercatat dan                of), their carrying values and the related accumulated
          akumulasi penyusutannya dikeluarkan dari laporan                    depreciation are removed from the statement of financial
          posisi keuangan, dan keuntungan atau kerugian yang                  position, and the resulting gains or losses are recognised
          terjadi diakui dalam laporan laba rugi tahun berjalan.              in the current year statement of profit or loss.




 * Tidak diaudit                                                                                                            *Unaudited
                                                                34


                                                                       2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 493
Page 496
                                                    PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                             NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023                                                          As of 31 December 2024 and 2023,
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                     for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                    (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                    unless otherwise stated)

         2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                             2.   MATERIAL ACCOUNTING POLICY INFORMATION
              (lanjutan)                                                              INFORMATION (continued)

              m. Aset tetap (lanjutan)                                                m. Fixed assets (continued)

                 Akumulasi beban konstruksi aset tetap dikapitalisasi                      The accumulated costs of the construction of fixed
                 sebagai aset dalam penyelesaian. Beban tersebut                           assets are capitalised as construction in progress. These
                 direklasifikasi ke aset tetap pada saat proses konstruksi                 costs are reclassified to fixed assets when the
                 selesai dan siap digunakan. Penyusutan mulai                              construction is completed and ready for their intended
                 dibebankan pada tanggal yang sama.                                        use. Depreciation is charged from such date.

                 Apabila nilai tercatat aset tetap lebih besar dari nilai yang             When the carrying amount of fixed assets is greater than
                 dapat dipulihkan, nilai tercatat aset tersebut diturunkan                 its estimated recoverable amount, it is written down to its
                 menjadi sebesar nilai yang dapat dipulihkan kembali,                      recoverable amount which is determined at the higher of
                 yang ditentukan sebagai nilai tertinggi antara harga jual                 net selling price or value in use.
                 neto dan nilai pakai.

                 Pada setiap akhir tahun, nilai residu, umur manfaat dan                   At the end of each year, residual values, useful lives and
                 metode penyusutan dikaji ulang dan disesuaikan secara                     method of depreciation are reviewed and adjusted
                 prospektif jika diperlukan.                                               prospectively, if appropriate.

              n. Aset tak berwujud                                                    n.   Intangible assets

                 Aset tak berwujud terdiri dari perpanjangan hak atas                      Intangible assets consist of extension of land rights and
                 tanah dan perangkat lunak yang dibeli oleh Perseroan.                     software acquired by the Company.

                 n.1. Perpanjangan hak atas tanah                                          n.1. Extension of land rights

                       Biaya pengurusan perpanjangan atau pembaruan                             The cost of obtaining an extension or renewal of
                       hak    atas    tanah    diakui    sebagai    aset                        land rights are recognised as intangible assets and
                       tak berwujud dan diamortisasi menggunakan                                amortised using straight-line method over the
                       metode garis lurus sepanjang periode hak tanah.                          period of the land right.

                 n.2. Perangkat lunak                                                      n.2. Software

                      Perangkat lunak pada awalnya dinyatakan                                   Software is initially recognised at acquisition cost.
                      sebesar harga perolehan. Setelah pengakuan                                After initial recognition, intangible assets are
                      awal, aset tak berwujud diukur menggunakan                                measured using cost model, stated at cost less
                      model biaya, dicatat sebesar biaya perolehannya                           accumulated amortisation and accumulated
                      dikurangi akumulasi amortisasi dan akumulasi                              impairment losses.
                      kerugian penurunan nilai.

                      Pengeluaran selanjutnya untuk perangkat lunak                             Subsequent expenditure on software assets is
                      akan dikapitalisasi hanya jika pengeluaran                                capitalised only when it increases the future
                      tersebut menambah manfaat ekonomi di masa                                 economic benefits embodied in the specific asset to
                      mendatang untuk aset yang bersangkutan.                                   which it relates. All other expenditures are
                      Semua pengeluaran lainnya dibebankan pada                                 expensed as incurred.
                      saat terjadinya.

                      Amortisasi diakui dalam laporan laba rugi dengan                          Amortisation is recognised in the statement of profit
                      menggunakan metode garis lurus sepanjang                                  or loss on a straight-line method over the estimated
                      estimasi masa manfaatnya, dimulai dari tanggal                            useful life of the software, from the date that it is
                      perangkat lunak tersebut tersedia untuk dipakai.                          available for use. The estimated useful life of
                      Estimasi masa manfaat perangkat lunak adalah                              software is five years.
                      lima tahun.

                      Metode amortisasi, estimasi masa manfaat dan nilai                        Amortisation method, useful lives and residual
                      residual ditelaah pada setiap akhir tahun pelaporan                       values are reviewed at each financial year-end and
                      dan disesuaikan jika dianggap tepat.                                      adjusted, if appropriate.




          * Tidak diaudit                                                                                                              *Unaudited
                                                                            35


494 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 497
                                       PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                    NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023                                                 As of 31 December 2024 and 2023,
untuk tahun-tahun yang berakhir pada tanggal tersebut                                            for the years then ended
(Disajikan dalam jutaan Rupiah,                                                           (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                           unless otherwise stated)

2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                        2. MATERIAL ACCOUNTING POLICY INFORMATION
     (lanjutan)                                                       INFORMATION (continued)

     o. Pengakuan pendapatan dan beban                               o.   Income and expense recognition

        o.1. Pendapatan pembiayaan konsumen, marjin                       o.1. Consumer financing income, murabahah
             murabahah, pendapatan sewa pembiayaan,                            margin, finance leases income, interest income
             pendapatan bunga dan beban bunga                                  and interest expenses

             Pendapatan pembiayaan konsumen, marjin                            Consumer financing income, murabahah margin,
             murabahah, pendapatan sewa pembiayaan                             finance leases income (conventional), interest
             (konvensional), pendapatan bunga dan beban                        income and interest expense are recognised using
             bunga diakui dengan menggunakan metode suku                       the effective interest method. Finance leases
             bunga efektif. Pendapatan sewa pembiayaan                         income (sharia) from ijarah muntahiyah bittamlik
             (syariah) yang berasal dari aset ijarah muntahiyah                assets is recognised over the term of contract using
             bittamlik diakui selama masa akad menggunakan                     straight line method.
             metode garis lurus.

             Perseroan mendapatkan komisi dari asuransi                        The Company earns commissions from the
             kendaraan bermotor yang dibayar oleh konsumen.                    insurance of motor vehicles which is paid by the
             Perlakuan akuntansi untuk pendapatan komisi                       consumer. The accounting treatment for the
             asuransi tersebut sama seperti perlakuan                          insurance commission income is the same as
             akuntansi untuk biaya transaksi yang teratribusi                  accounting treatment for transaction costs which
             langsung (lihat Catatan 2d).                                      are directly attributable (see Note 2d).

             Pengakuan beban provisi yang dibayar dimuka                       Upfront fees related to the borrowings and issuance
             sehubungan dengan pinjaman yang diterima                          costs of debt securities are deferred and amortised
             dan beban emisi efek utang yang diterbitkan                       over the terms of the related borrowings and debt
             ditangguhkan dan diamortisasi selama jangka                       securities issued using the effective interest
             waktu pinjaman yang diterima dan efek utang yang                  method and are recorded as part of interest
             diterbitkan tersebut dengan menggunakan metode                    expenses and financing charges.
             suku bunga efektif dan dicatat sebagai bagian dari
             beban bunga dan keuangan.

             Pendapatan marjin pembiayaan murabahah diakui                    Margin income from murabahah financing is
             berdasarkan metode anuitas selama jangka waktu                   recognised using the annuity method over the term
             kontrak.                                                         of the respective contracts.

        o.2. Pendapatan lain-lain                                         o.2. Other income

             Pendapatan administrasi adalah pendapatan atas                   Administration income is income from consumer
             jasa    pembiayaan      konsumen,      pembiayaan                financing, murabahah financing or finance lease
             murabahah atau sewa pembiayaan yang ditagihkan                   services that are charged to consumers when
             kepada debitur pada saat fasilitas pembiayaan                    financing facilities are approved and/or installment
             disetujui dan/atau pada saat jatuh tempo angsuran.               due date. Administration income are recognised
             Pendapatan administrasi diakui selama jangka                     over the term of financing.
             waktu pembiayaan.

             Pendapatan denda keterlambatan dikenakan                         Late charges income charged to              overdue
             kepada konsumen yang menunggak diakui pada                       consumers is recognised when realised.
             saat realisasi.

             Pendapatan pinalti dikenakan kepada konsumen                     Penalty income charged to consumers who
             yang menyelesaikan kontrak sebelum masa                          terminated their contracts before financing period
             pembiayaan berakhir diakui pada saat realisasi.                  ends is recognised when realised.

     p. Imbalan kerja                                                p.   Employees’ benefits

        p.1. Imbalan kerja jangka pendek                                  p.1. Short-term employees’ benefits

             Imbalan kerja jangka pendek diakui pada saat                     Short-term employees’ benefits are recognised
             terutang kepada karyawan berdasarkan metode                      when they are owed to the employees based on an
             akrual.                                                          accrual method.




 * Tidak diaudit                                                                                                    *Unaudited
                                                              36


                                                                     2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 495
Page 498
                                                 PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                     NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023                                                  As of 31 December 2024 and 2023,
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                             for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                            (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                            unless otherwise stated)

         2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                         2. MATERIAL ACCOUNTING POLICY INFORMATION
              (lanjutan)                                                        INFORMATION (continued)

              p. Imbalan kerja (lanjutan)                                      p.   Employees’ benefits (continued)

                 p.2. Imbalan kerja jangka panjang dan imbalan                      p.2. Long-term and post-employment benefits
                      pasca-kerja

                      Imbalan kerja jangka panjang dan imbalan                         Long-term and post-employment benefits, such as
                      pasca-kerja, seperti pensiun, uang pesangon, uang                pension, severance pay, service pay and other
                      penghargaan dan imbalan lainnya, dihitung                        benefits, are calculated in accordance with
                      berdasarkan “Peraturan Perseroan”.                               “Company Regulation”.

                      Perseroan menerapkan PSAK 219 “Imbalan Kerja”.                   The Company applies SFAS 219 “Employee
                                                                                       Benefits”.

                      Kewajiban imbalan pasca-kerja yang diakui di                     The obligation for post-employment benefits
                      laporan posisi keuangan dihitung berdasarkan nilai               recognised in the statement of financial position is
                      kini dari estimasi kewajiban imbalan pasca-kerja di              calculated at present value of estimated future
                      masa depan yang timbul dari jasa yang telah                      benefits that the employees have earned in return for
                      diberikan oleh karyawan pada masa kini dan masa                  their services in the current and prior years, deducted
                      lalu, dikurangi dengan nilai wajar aset neto dana                by any plan assets. The calculation is performed by
                      pensiun. Perhitungan dilakukan oleh aktuaris                     an independent actuary using the Projected Unit
                      independen dengan metode Projected Unit Credit.                  Credit method.

                      Ketika imbalan pasca-kerja berubah, porsi                        When the post-employment benefits change, the
                      kenaikan atau penurunan imbalan sehubungan                       portion of the increased or decreased benefits
                      dengan jasa yang telah diberikan oleh karyawan                   relating to past services by employees is charged or
                      pada masa lalu dibebankan atau dikreditkan ke                    credited to the statement of profit or loss. To the
                      dalam laporan laba rugi. Imbalan pasca-kerja yang                extent that the benefits vest immediately, the
                      telah menjadi hak karyawan diakui segera sebagai                 expense is recognised immediately in the statement
                      beban dalam laporan laba rugi.                                   of profit or loss.

                      Keuntungan atau kerugian aktuarial yang timbul                   Actuarial gains or losses arising from experience
                      dari penyesuaian dan perubahan dalam asumsi-                     adjustments and changes in actuarial assumptions
                      asumsi aktuarial langsung diakui seluruhnya                      are directly fully recognised to other comprehensive
                      melalui penghasilan atau beban komprehensif                      income or expense in the year when such actuarial
                      lainnya pada tahun dimana keuntungan/(kerugian)                  gains/(losses) occur.
                      aktuarial terjadi.

                     Perseroan telah memiliki program pensiun imbalan                   The Company also has a defined benefit pension
                     pasti yang mana Perseroan membayar iuran ke                        program where the Company pays contributions to
                     dana pensiun lembaga keuangan yang dihitung                        a financial institution pension plan which is
                     berdasarkan persentase tertentu dari penghasilan                   calculated at a certain percentage of fixed income of
                     tetap yang diterima karyawan yang sudah                            employees who meet the Company’s criteria.
                     memenuhi kriteria yang ditetapkan Perseroan.

                 p.3. Imbalan kerja jangka panjang lainnya                          p.3. Other long-term employment benefits

                     Perseroan memberikan imbalan kerja jangka                          The Company provides other long-term employment
                     panjang lainnya berupa tunjangan cuti besar yang                   benefits in the form of long service leave award
                     ditentukan sesuai dengan Peraturan Perseroan.                      which is determined in compliance with the
                     Tunjangan cuti besar diperkirakan tidak akan                       Company’s Regulation. The long service leave
                     diselesaikan seluruhnya dalam waktu 12 bulan                       award are not expected to be settled wholly within
                     setelah tanggal laporan posisi keuangan dimana                     12 months after the statement of financial position
                     karyawan memberikan jasa terkait. Kewajiban ini                    date in which the employees render the related
                     diukur sebagai nilai kini dari perkiraan pembayaran                service. These obligations are measured as the
                     di masa depan yang akan dibuat sehubungan                          present value of future payments to be made in
                     dengan jasa yang diberikan oleh karyawan hingga                    respect of services provided by employees up to the
                     akhir periode pelaporan dengan menggunakan                         end of the reporting period using Projected Unit
                     metode Projected Unit Credit dan dihitung minimum                  Credit method and are calculated minimum once a
                     satu tahun sekali oleh aktuaris independen.                        year by an independent actuary.




          * Tidak diaudit                                                                                                      *Unaudited
                                                                        37


496 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 499
                                           PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                          NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023                                                       As of 31 December 2024 and 2023,
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                  for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                 (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                 unless otherwise stated)

2.   INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                             2. MATERIAL ACCOUNTING POLICY INFORMATION
     (lanjutan)                                                            INFORMATION (continued)

     p. Imbalan kerja (lanjutan)                                          p.   Employees’ benefits (continued)

          p.4. Pesangon pemutusan kontrak kerja                                p.4. Termination benefits

               Pesangon pemutusan kontrak kerja terutang ketika                     Termination benefits are payable when the
               karyawan dihentikan kontrak kerjanya sebelum                         employment of an employee is terminated before
               usia pensiun normal. Perseroan mengakui                              the normal retirement age. The Company
               pesangon      ketika    Perseroan     menunjukkan                    recognises     termination     benefits   when     it
               komitmennya untuk memutuskan kontrak kerja                           demonstrates its commitment to terminate the
               dengan karyawan berdasarkan suatu rencana                            employment of employees according to a detailed
               formal terperinci yang kecil kemungkinannya untuk                    formal plan and the possibility to withdraw the plan
               dibatalkan. Pesangon yang akan dibayarkan dalam                      is remote. Benefits falling due more than 12 months
               waktu lebih dari 12 bulan setelah tanggal laporan                    after the statement of financial position date are
               posisi     keuangan        didiskontokan    untuk                    discounted to reflect its present value.
               mencerminkan nilai kini.

     q. Utang obligasi                                                    q.   Bonds payable

          Obligasi yang diterbitkan dicatat sebesar nilai nominal              Bonds issued are presented at nominal value net of
          dikurangi saldo diskonto yang belum diamortisasi. Biaya              unamortised discounts. Issuance costs in connection
          emisi sehubungan dengan penerbitan obligasi diakui                   with the bonds issuance are recognised as discounts and
          sebagai diskonto dan dikurangkan langsung dari hasil                 directly deducted from the proceeds of bonds issuance
          emisi untuk menentukan hasil emisi neto obligasi yang                to determine the net proceeds of the bonds issued.
          diterbitkan tersebut.

          Utang obligasi diukur pada biaya perolehan diamortisasi              Bonds payable issued are measured at amortised cost
          dengan menggunakan metode suku bunga efektif                         using effective interest method after initial recognition.
          setelah pengakuan awalnya. Diskonto diamortisasi                     The discounts are amortised over the period of the bonds
          selama jangka waktu obligasi tersebut dengan                         using the effective interest method (see Note 2o.1).
          menggunakan metode suku bunga efektif (lihat Catatan
          2o.1).

     r.   Perpajakan                                                      r.   Taxation

          Beban pajak terdiri dari beban pajak kini dan beban pajak            Income tax expense comprises of current and deferred
          tangguhan. Beban pajak diakui pada laporan laba rugi                 tax. Income tax expense is recognised in the statement
          kecuali untuk bagian yang langsung diakui di komponen                of profit or loss except to the extent it relates to items
          ekuitas lainnya, dimana beban pajak yang terkait dengan              recognised directly in other equity components, in which
          bagian tersebut diakui di penghasilan komprehensif lain.             case it is recognised in other comprehensive income.

          Beban pajak kini adalah hutang pajak yang ditentukan                 Current tax expense is the expected tax payable on the
          berdasarkan laba kena pajak untuk tahun yang                         taxable income for the current year which is calculated
          bersangkutan yang dihitung berdasarkan tarif pajak yang              using tax rates enacted or substantively enacted at
          berlaku atau yang secara substansial telah berlaku pada              reporting date.
          tanggal pelaporan.

          Perseroan menerapkan metode aset dan liabilitas dalam                The Company adopts the asset and liability method in
          menghitung beban pajaknya. Dengan metode ini, aset                   determining its income tax expense. Under this method,
          dan liabilitas pajak tangguhan diakui setiap tanggal                 deferred tax assets and liabilities are recognised at each
          pelaporan sebesar perbedaan temporer aset dan                        reporting date for temporary differences between the
          liabilitas untuk tujuan akuntansi dan tujuan pajak. Metode           accounting and tax bases of assets and liabilities. This
          ini juga mengharuskan pengakuan manfaat pajak di                     method also requires the recognition of future tax
          masa akan datang, seperti kompensasi rugi fiskal, jika               benefits, such as tax loss carry forwards, to the extent
          kemungkinan realisasi manfaat tersebut di masa                       that realisation of such benefits is probable. Currently
          mendatang cukup besar (probable). Tarif pajak yang                   enacted or substantially enacted tax rates at the year of
          berlaku atau yang secara substansial telah berlaku pada              deferred tax assets or liabilities realised, are used in the
          tahun realisasi aset dan liabilitas pajak tangguhan,                 determination of deferred income tax.
          digunakan dalam menentukan pajak penghasilan
          tangguhan.




 * Tidak diaudit                                                                                                            *Unaudited
                                                                   38


                                                                          2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 497
Page 500
                                                  PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                        NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023                                                     As of 31 December 2024 and 2023,
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                               (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                               unless otherwise stated)

         2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                             2. MATERIAL ACCOUNTING POLICY INFORMATION
            (lanjutan)                                                            INFORMATION (continued)

            r.   Perpajakan (lanjutan)                                           r.   Taxation (continued)

                 Aset pajak tangguhan diakui apabila terdapat                         Deferred tax assets are recognised only if it is probable
                 kemungkinan besar bahwa jumlah laba fiskal pada masa                 that future taxable profit will be available to compensate
                 datang akan memadai untuk mengkompensasi                             the temporary differences which resulted in such
                 perbedaan temporer yang menimbulkan aset pajak                       deferred tax assets.
                 tangguhan tersebut.

                 Manajemen secara periodik mengevaluasi posisi yang                   Management periodically evaluates positions taken in
                 dilaporkan di Surat Pemberitahuan (SPT) Tahunan                      annual tax return with respect to situations in which
                 sehubungan dengan situasi di mana aturan pajak yang                  applicable tax regulation is subject to interpretation.
                 berlaku membutuhkan interpretasi. Jika perlu,                        Management establishes provisions where appropriate
                 manajemen menentukan provisi berdasarkan jumlah                      on the basis of amounts expected to be paid to the tax
                 yang diharapkan akan dibayar kepada otoritas pajak.                  authorities.

                 Aset pajak kini dan liabilitas pajak kini saling hapus dan           Current tax assets and current tax liabilities shall be
                 nilai netonya disajikan dalam laporan posisi keuangan                offset and the net amount is presented in the statement
                 jika, dan hanya jika, Perseroan memiliki hak yang                    of financial position when and only when, the Company
                 berkekuatan hukum untuk melakukan saling hapus atas                  has a legal enforceable right to set off the amounts and
                 jumlah yang telah diakui tersebut dan berniat untuk                  intends either to settle on a net basis or to realise the
                 menyelesaikan secara neto atau untuk merealisasikan                  asset and settle the liability simultaneously.
                 aset dan menyelesaikan liabilitasnya secara simultan.

                 r.1. Pajak final                                                     r.1. Final tax

                      Peraturan perpajakan di Indonesia mengatur                           Tax regulation in Indonesia determined that certain
                      beberapa jenis penghasilan dikenakan pajak yang                      taxable income is subject to final tax. Final tax
                      bersifat final. Pajak final yang dikenakan atas nilai                applied on the gross value of transactions is applied
                      bruto transaksi tetap dikenakan walaupun atas                        even when the parties carrying the transaction incur
                      transaksi tersebut pelaku transaksi mengalami                        losses.
                      kerugian.

                      Pajak final tidak termasuk dalam lingkup yang diatur                 Final tax is not included in the scope of SFAS 212
                      oleh PSAK 212 “Pajak Penghasilan”. Oleh karena                       “Income Taxes”. Therefore, the Company presents
                      itu, Perseroan menyajikan beban pajak final                          all of the final tax arising from time deposits and
                      sehubungan dengan deposito dan giro sebagai pos                      current account a separate line item.
                      tersendiri.

            s. Sukuk mudharabah                                                  s. Mudharabah bonds

                 Perseroan pada awalnya mengakui sukuk mudharabah                     The Company initially recognises mudharabah bonds on
                 pada saat sukuk mudharabah diterbitkan sebesar                       the date of issuance of mudharabah bonds at the nominal
                 nominalnya.                                                          amount.

                 Biaya transaksi sehubungan dengan penerbitan sukuk                   Transaction cost related to the issuance of mudharabah
                 mudharabah diakui secara terpisah dari sukuk                         bonds are recognised separately from mudharabah
                 mudharabah. Biaya transaksi diamortisasi menggunakan                 bonds. Transaction cost are amortised over the term of
                 metode garis lurus selama jangka waktu sukuk                         mudharabah bonds using straight-line method and are
                 mudharabah dan dicatat sebagai bagian dari beban                     recorded as part of financing charges.
                 keuangan.

                 Sukuk mudharabah disajikan sebagai bagian dari                       Mudharabah bonds are presented as a part of liabilities
                 liabilitas dan biaya transaksi sehubungan penerbitan                 and the transaction cost related to the issuance of
                 sukuk mudharabah disajikan dalam aset sebagai beban                  mudharabah bonds are presented on assets as a part of
                 dibayar dimuka.                                                      prepaid expenses.




          * Tidak diaudit                                                                                                         *Unaudited
                                                                          39


498 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 501
                                          PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                          NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023                                                       As of 31 December 2024 and 2023,
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                  for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                 (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                 unless otherwise stated)

2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                               2. MATERIAL ACCOUNTING POLICY INFORMATION
   (lanjutan)                                                              INFORMATION (continued)

   t.   Laba per saham                                                     t. Earnings per share

        Laba per saham dihitung dengan membagi laba tahun                       Earnings per share are computed by dividing current
        berjalan dengan jumlah rata-rata tertimbang jumlah                      year net income by the weighted average number of
        lembar saham yang beredar selama tahun berjalan.                        outstanding shares during the current year.

        Laba per saham dilusian adalah sama dengan laba per                     Diluted earnings per share are the same with basic
        saham dasar dikarenakan Perseroan tidak memiliki                        earnings per share as the Company does not have
        saham dilusian atau instrumen.                                          dilutive shares or instrument.

   u. Transaksi dengan pihak berelasi                                      u.   Transaction with related parties

        Perseroan melakukan transaksi dengan pihak berelasi.                    The Company has transactions with related parties. The
        Sesuai dengan PSAK 224 “Pengungkapan Pihak-Pihak                        definition of related parties used is in accordance with
        Berelasi”, yang dimaksud dengan pihak yang berelasi                     the SFAS 224 “Related Party Disclosures”, the meaning
        adalah orang atau entitas yang berelasi dengan entitas                  of related party is a person or entity that is related to a
        pelapor sebagai berikut:                                                reporting entity as follows:

         a. Orang atau anggota keluarga terdekatnya berelasi                     a. A person or a close member of that person’s family
            dengan entitas pelapor jika orang tersebut:                             is related to a reporting entity if that person:
            i. memiliki pengendalian atau pengendalian                              i. has control or joint control over the reporting
                 bersama terhadap entitas pelapor;                                       entity;
            ii. memiliki pengaruh signifikan terhadap entitas                       ii. has significant influence over the reporting
                 pelapor; atau                                                           entity; or
            iii. personil manajemen kunci entitas pelapor atau                      iii. is member of the key management personnel
                 entitas induk pelapor.                                                  of the reporting entity or of a parent of the
                                                                                         reporting entity.

         b. Suatu entitas berelasi dengan entitas pelapor jika                  b. An entity is related to a reporting entity if any of the
            memenuhi hal-hal sebagai berikut:                                        following conditions applies:
            i. entitas dan entitas pelapor adalah anggota dari                   i. the entity and the reporting entity are members of
                  kelompok usaha yang sama (artinya entitas                           the same group (which means that each parent,
                  induk, entitas anak dan entitas anak berikutnya                     subsidiary and fellow subsidiary is related to the
                  terkait dengan entitas lain);                                       others);
            ii. suatu entitas adalah entitas asosiasi atau                       ii. one entity is an associate or joint venture of the
                  ventura bersama bagi entitas lain (atau entitas                     other entity (or an associate or joint venture of
                  asosiasi atau ventura bersama yang                                  member of a company of which the other entity is
                  merupakan anggota suatu kelompok usaha,                             a member);
                  dimana      entitas    lain    tersebut    adalah
                  anggotanya);
            iii. kedua entitas tersebut adalah ventura bersama                   iii. both entities are joint ventures of the same third
                  dari pihak ketiga yang sama;                                        party;
            iv. suatu entitas adalah ventura bersama dari                        iv. one entity is a joint venture of a third entity and the
                  entitas ketiga dan entitas yang lain adalah                         other entity is an associate of the third entity;
                  entitas asosiasi dari entitas ketiga;                          v. the entity is a post-employment benefit plan for the
            v. entitas tersebut adalah suatu program imbalan                          benefit of employees of either the reporting entity
                  pasca-kerja untuk imbalan kerja dari suatu                          or an entity related to the reporting entity;
                  entitas pelapor atau entitas yang terkait dengan
                  entitas pelapor;                                               vi. the entity controlled or jointly controlled by a
            vi. entitas yang dikendalikan atau dikendalikan                          person identified in (a);
                  bersama oleh orang yang diidentifikasi dalam
                  butir (a);                                                     vii. a person identified in (a) (i) has significant
            vii. orang yang diidentifikasi, dalam butir (a) (i)                        influence over the entity or is a member of the key
                  memiliki pengaruh signifikan terhadap entitas                        management personnel of the entity (or of a parent
                  atau anggota manajemen kunci entitas (atau                           of the entity);
                  entitas induk dari entitas);                                   viii. an entity, or any member of a group of which it is
            viii. entitas, atau anggota dari kelompok di mana                          a part, that provides key management personnel
                  entitas merupakan bagian dari kelompok                               services to the reporting entity or it is parent.
                  tersebut,     menyediakan        jasa     personil
                  manajemen kunci kepada entitas pelapor atau
                  kepada entitas induk dari entitas pelapor.



 * Tidak diaudit                                                                                                             *Unaudited
                                                                   40


                                                                          2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 499
Page 502
                                                 PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                     NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023                                                  As of 31 December 2024 and 2023,
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                             for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                            (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                            unless otherwise stated)

         2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                          2. MATERIAL ACCOUNTING POLICY INFORMATION
            (lanjutan)                                                         INFORMATION (continued)

            u. Transaksi dengan pihak berelasi (lanjutan)                     u.   Transaction with related parties (continued)

                 Jenis transaksi dan saldo dengan pihak-pihak berelasi,            The nature of transactions and balances of accounts with
                 yang dilakukan berdasarkan persyaratan usaha pada                 related parties which are conducted based on
                 umumnya dan telah disetujui oleh kedua belah pihak,               commercial terms and agreed by both parties, whereby
                 dimana persyaratan tersebut mungkin tidak sama                    such terms may not be the same as those of the
                 dengan transaksi lain yang dilakukan dengan pihak-                transactions between nonrelated parties, are disclosed in
                 pihak yang tidak berelasi, diungkapkan dalam catatan              the notes to the financial statements.
                 atas laporan keuangan.

                 Jenis transaksi dan saldo dengan pihak-pihak berelasi             The nature of transactions and balances of accounts with
                 diungkapkan pada Catatan 37.                                      related parties are disclosed in the Note 37.

            v. Penjabaran mata uang asing                                     v.   Foreign currency translation

                 Transaksi-transaksi dalam mata uang asing dijabarkan              Transactions denominated in foreign currencies are
                 ke dalam Rupiah dengan menggunakan kurs yang                      translated into Rupiah at the exchange rates prevailing
                 berlaku pada tanggal transaksi. Pada tanggal pelaporan,           at the date of the transaction. At the reporting date,
                 aset dan liabilitas moneter dalam mata uang asing                 monetary assets and liabilities denominated in foreign
                 dijabarkan ke dalam Rupiah dengan menggunakan kurs                currencies are translated into Rupiah using the
                 yang berlaku pada tanggal laporan posisi keuangan.                exchange rates prevailing at the statement of financial
                                                                                   position date.

                 Keuntungan dan kerugian selisih kurs yang timbul dari             Exchange gains and losses arising from transactions in
                 transaksi dalam mata uang asing dan dari penjabaran               foreign currencies and from the translation of foreign
                 aset dan liabilitas moneter dalam mata uang asing,                currency monetary assets and liabilities are recognised
                 diakui pada laporan laba rugi tahun berjalan.                     in the current year statement of profit or loss.

                 Pada tanggal 31 Desember 2024 dan 2023, kurs nilai                As of 31 December 2024 and 2023, the exchange rates
                 tukar yang digunakan adalah kurs tengah Reuters                   used are Reuters’ middle rate of Rp16,095 and
                 masing-masing sebesar Rp16.095 dan Rp15.397 (nilai                Rp15,397 (full amount) for 1 United States Dollar (USD)
                 penuh) untuk 1 Dolar Amerika Serikat (USD) dan                    and Rp103 and Rp109 (full amount) for 1 Japanese Yen
                 sebesar Rp103 dan Rp109 (nilai penuh) untuk 1 Yen                 (JPY), respectively.
                 Jepang (JPY).

            w.   Transaksi sewa (Perseroan sebagai penyewa)                   w. Lease transaction (the Company as a lessee)

                 Pada tanggal insepsi kontrak, Perseroan menilai apakah            At the inception date of a contract, the Company
                 kontrak merupakan, atau mengandung sewa. Suatu                    assesses whether the contract is, or contains a lease.
                 kontrak merupakan, atau mengandung sewa jika kontrak              A contract is, or contains a lease if the contract conveys
                 tersebut memberikan hak untuk mengendalikan                       the right to control the use of an identified asset for a
                 penggunaan aset identifikasian selama jangka waktu                period of time in exchange for consideration.
                 tertentu untuk dipertukarkan dengan imbalan.

                 Untuk menilai apakah kontrak memberikan hak untuk                 To assess whether a contract conveys the right to control
                 mengendalikan    penggunaan      aset  identifikasian,            the use of an identified asset, the Company shall assess
                 Perseroan harus menilai apakah:                                   whether:
                 - Perseroan memiliki hak untuk mendapatkan secara                 - The Company has the right to substantially obtain all
                    substansial seluruh manfaat ekonomi dari                          economic benefit from use of the indentified asset;
                    penggunaan aset identifikasian; dan                               and
                 - Perseroan memiliki hak untuk mengarahkan                        - The Company has a right to determine the use of
                    penggunaan aset identifikasian.                                   identified asset.

                 Pada tanggal permulaan sewa, Perseroan mengakui                   At the lease commencement date, the Company
                 aset hak guna dan liabilitas sewa. Pada pengakuan awal,           recognises a right-of-use asset and a lease liability. At
                 aset hak guna diukur sebesar pengakuan awal liabilitas            initial recognition, the right-of-use asset is measured at
                 sewa ditambah total pembayaran sewa yang telah                    initial recognition of lease liability plus total lease
                 dilakukan Perseroan sampai dengan tanggal insepsi.                payment that has been paid until inception date. The
                 Aset hak guna diamortisasi dengan menggunakan                     right-of-use asset is amortised using straight line method
                 metode garis lurus sepanjang jangka waktu sewa dan                throughout the lease term and recognised as general
                 diakui sebagai beban umum dan administrasi.                       and administrative expense.



          * Tidak diaudit                                                                                                      *Unaudited
                                                                       41


500 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 503
                                        PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                      NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023                                                   As of 31 December 2024 and 2023,
untuk tahun-tahun yang berakhir pada tanggal tersebut                                              for the years then ended
(Disajikan dalam jutaan Rupiah,                                                             (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                             unless otherwise stated)

2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL                            2. MATERIAL ACCOUNTING POLICY INFORMATION
   (lanjutan)                                                           INFORMATION (continued)

   w.   Transaksi    sewa    (Perseroan    sebagai   penyewa)          w. Lease transaction (the Company as a lessee)
        (lanjutan)                                                        (continued)

        Liabilitas sewa diukur sebesar nilai kini estimasi biaya            The lease liability is measured at the present value of
        sewa yang masih harus dibayar oleh Perseroan kepada                 lease cost that shall be paid by the Company to lessor
        pesewa yang didiskontokan dengan menggunakan suku                   which using the latest series of bond interest rate at
        bunga obligasi seri terbaru saat insepsi sewa dengan                lease inception with the closest tenor to the lease term
        tenor yang paling mendekati masa sewa aset pendasar.                of the underlying asset. For underlying assets that the
        Untuk aset pendasar yang insepsi sewanya terjadi                    lease inception occurred before 1 January 2020, the
        sebelum 1        Januari 2020,       maka     Perseroan             Company discounted the lease liability using bond
        mendiskontokan liabilitas sewa menggunakan suku                     interest rate of latest series that closest to 1 January
        bunga obligasi seri yang terdekat 1 Januari 2020                    2020 with closest tenor to the remaining lease term of
        dengan tenor yang paling mendekati sisa masa sewa                   the underlying asset.
        aset pendasar.

        Bunga atas liabilitas sewa diakui sebagai beban bunga               Interest expense from lease liabilites is recognised as
        dan keuangan untuk satu periode akuntansi dan                       interest expense and financing charge for one
        menambah saldo liabilitas sewa.                                     accounting period and increase the outstanding lease
                                                                            liability.

        Perseroan memilih untuk tidak menerapkan PSAK 116                   The Company opted to not apply SFAS 116 for:
        untuk:
        - Sewa jangka-pendek; dan                                           -   Short term lease; and
        - Sewa atas aset yang bernilai rendah dan                           -   Lease for low value asset and;
        - Sewa atas aset tak berwujud                                       -   Lease for intangible assets

        Untuk sewa jangka pendek, sewa aset yang bernilai                   For short term lease, lease for low value asset and lease
        rendah dan sewa atas aset tak berwujud, Perseroan                   for intangible assets the Company applies the
        menerapkan kebijakan akuntansi untuk beban dibayar                  accounting policy for prepaid expense in accordance
        dimuka sesuai dengan Catatan 2.j atau mengakui biaya                with Note 2.j or recognises lease expense proportionally
        sewa secara proporsional selama periode sewa. Beban                 during the lease period. These expenses are presented
        ini disajikan sebagai bagian dari beban umum dan                    as part of general and administrative expenses.
        administrasi.

   x.   Segmen operasi                                                 x.   Operating segments

         Segmen operasi adalah suatu komponen dari entitas                  An operating segment is a component of the entity that
         yang terlibat dalam aktivitas bisnis yang mana                     engages in business activities from which it may earn
         memperoleh pendapatan dan menimbulkan beban,                       revenues and incur expenses, including revenues and
         termasuk pendapatan dan beban terkait dengan                       expenses that relate to transactions with any of the
         transaksi dengan komponen lain dari entitas yang                   entity’s components, whose operating results are
         sama, yang hasil operasinya dikaji ulang secara regular            reviewed regularly by the chief operating decision maker
         oleh pengambil keputusan operasional untuk membuat                 to make decisions about resources allocated to the
         keputusan tentang sumber daya yang dialokasikan                    segment and assess its performance, and for which
         pada segmen tersebut dan menilai kinerjanya, dan                   discrete financial information is available. The
         tersedia informasi keuangan yang dapat dipisahkan.                 Company’s chief operating decision maker are Board of
         Pengambil keputusan operasional Perseroan adalah                   Directors. Segment results that are reported to the chief
         Dewan Direksi. Hasil segmen yang dilaporkan kepada                 operating decision maker include items directly
         pengambil keputusan operasional termasuk bagian                    attributable to a segment as well as those that can be
         yang dapat diatribusikan secara langsung kepada                    allocated on a reasonable basis.
         segmen dan juga yang dapat dialokasikan dengan
         basis yang wajar.

         Perseroan mengelola kegiatan usahanya dan                          The Company manages its business activities and
         mengidentifikasi segmen yang dilaporkan berdasarkan                identifies its segments reported based on product
         jenis produk dan wilayah geografis.                                categories and geographic area.

         Perseroan menentukan dan menyajikan segmen                         The Company determines and presents operating
         operasi berdasarkan informasi yang secara internal                 segments based on the information that is internally
         diberikan kepada pengambil keputusan operasional.                  provided to the chief operating decision maker.




 * Tidak diaudit                                                                                                       *Unaudited
                                                                42


                                                                       2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 501
Page 504
                                                 PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                    NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023                                                 As of 31 December 2024 and 2023,
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                            for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                           (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                           unless otherwise stated)

         3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN                            3. USE OF ESTIMATES AND JUDGMENTS

            Pengungkapan ini merupakan tambahan atas pembahasan               These disclosures supplement the              financial   risk
            tentang manajemen risiko keuangan (lihat Catatan 38).             management disclosures (see Note 38).

            a. Sumber utama ketidakpastian estimasi                            a. Key sources of estimation uncertainty

                a.1.    Cadangan kerugian penurunan nilai aset                     a.1. Allowance for impairment losses on financial
                        keuangan                                                        assets

                        Evaluasi atas kerugian penurunan nilai aset                    Evaluation for impairment on financial assets which
                        keuangan berupa piutang pembiayaan konsumen,                   are consumer financing receivables, murabahah
                        piutang pembiayaan murabahah dan piutang sewa                  financing receivables and finance lease receivabes
                        pembiayaan dijelaskan di Catatan 2h.1.                         are described in Note 2h.1.

                a.2.    Penentuan nilai wajar                                      a.2. Determining fair values

                        Dalam menentukan nilai wajar atas aset keuangan                 In determining the fair value for financial assets and
                        dan liabilitas keuangan dimana tidak terdapat                   financial liabilities for which there is no observable
                        harga pasar yang dapat diobservasi, Perseroan                   market price, the Company uses the valuation
                        menggunakan teknik penilaian seperti dijelaskan                 techniques as described in Note 2d.6. For financial
                        pada Catatan 2d.6. Untuk instrumen keuangan                     instruments that are traded infrequently and have
                        yang jarang diperdagangkan dan tidak memiliki                   less price transparency, the fair value is less
                        harga yang transparan, nilai wajarnya menjadi                   objective, and requires varying degrees of judgment
                        kurang objektif dan karenanya, membutuhkan                      depending on liquidity, concentration, uncertainty of
                        tingkat pertimbangan (judgment) yang beragam,                   market factors, pricing assumptions and other risks
                        tergantung     pada    likuiditas,  konsentrasi,                affecting the specific instrument.
                        ketidakpastian faktor pasar, asumsi penentuan
                        harga dan risiko lainnya yang mempengaruhi
                        instrumen tertentu.

                a.3.    Pensiun                                                    a.3. Pension

                        Program-program pensiun ditentukan berdasarkan                  Pension programs are determined based on
                        perhitungan aktuarial. Perhitungan aktuarial                    actuarial valuation. The actuarial valuation involves
                        menggunakan asumsi-asumsi seperti tingkat                       assumptions such as discount rate, expected rate
                        diskonto, tingkat pengembalian aset, tingkat                    of returns on plan assets, salary increase rate,
                        kenaikan penghasilan, tingkat kematian, tingkat                 mortality rate, resignation rate, and others.
                        pengunduran diri, dan lain-lain.

            b. Pertimbangan akuntansi yang penting               dalam        b.   Critical accounting judgments in applying the
               menetapkan kebijakan akuntansi Perseroan                            Company’s accounting policies

                Pertimbangan     akuntansi    yang penting dalam                   Critical accounting judgments made in applying the
                menetapkan kebijakan akuntansi Perseroan meliputi                  Company’s accounting policies include valuation of
                penilaian instrumen keuangan.                                      financial instruments.

                Kebijakan akuntansi Perseroan untuk pengukuran nilai               The Company’s accounting policy on fair value
                wajar dibahas di Catatan 2d.6.                                     measurements is discussed in Note 2d.6.

                Perseroan mengukur nilai wajar dengan menggunakan                  The Company measures fair values using the following
                hirarki dari metode berikut ini:                                   hierarchy of methods:

                 •     Tingkat 1                                                   • Level 1
                       Harga kuotasi di pasar yang aktif untuk instrumen             Quoted market price in an active market for
                       keuangan yang sejenis.                                        an identical instrument.




          * Tidak diaudit                                                                                                      *Unaudited
                                                                       43


502 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 505
                                        PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                    NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023                                                 As of 31 December 2024 and 2023,
untuk tahun-tahun yang berakhir pada tanggal tersebut                                            for the years then ended
(Disajikan dalam jutaan Rupiah,                                                           (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                           unless otherwise stated)

3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN                            3. USE OF ESTIMATES AND JUDGMENTS (continued)
   (lanjutan)

   b.   Pertimbangan akuntansi        yang penting dalam             b. Critical accounting    judgments     in    applying
        menetapkan   kebijakan        akuntansi  Perseroan              the Company’s accounting policies (continued)
        (lanjutan)

        Perseroan mengukur nilai wajar dengan menggunakan                The Company measures fair values using the following
        hirarki dari metode berikut ini: (lanjutan)                      hierarchy of methods: (continued)

        •    Tingkat 2                                                   • Level 2
             Teknik penilaian berdasarkan input yang dapat                  Valuation techniques based on observable inputs.
             diobservasi. Termasuk dalam kategori ini adalah                This category includes instruments valued using
             instrumen keuangan yang dinilai dengan                         quoted market prices in active markets for similar
             menggunakan harga kuotasi di pasar aktif untuk                 instruments; quoted prices for similar instruments in
             instrumen yang serupa; harga kuotasi untuk                     markets that are considered less than active; or other
             instrumen keuangan yang serupa di pasar yang                   valuation techniques where all significant inputs are
             kurang aktif; atau teknik penilaian lainnya dimana             directly or indirectly observable from market data.
             seluruh input signifikan yang digunakan dapat
             diobservasi secara langsung ataupun tidak
             langsung dari data yang tersedia di pasar.

        •    Tingkat 3                                                  • Level 3
             Teknik penilaian yang menggunakan input signifikan            Valuation techniques using significant unobservable
             yang tidak dapat diobservasi. Termasuk dalam                  inputs. This category includes all instruments where
             kategori ini adalah semua instrumen keuangan                  the valuation technique includes inputs not based on
             dimana teknik penilaiannya menggunakan input                  observable data and the unobservable inputs could
             yang bukan merupakan data yang dapat diobservasi              have a significant effect on the instrument's valuation.
             dan input yang tidak dapat diobservasi tersebut               This category includes instruments that are valued
             dapat memiliki dampak signifikan terhadap penilaian           based on quoted prices for similar instruments where
             instrumen keuangan. Termasuk dalam kategori ini               significant unobservable adjustments or assumptions
             adalah instrumen yang dinilai berdasarkan harga               are required to reflect differences between the
             kuotasi untuk instrumen yang sejenis dimana                   instruments.
             terdapat penyesuaian signifikan yang tidak dapat
             diobservasi atau asumsi-asumsi yang diperlukan
             untuk mencerminkan selisih antara instrumen
             keuangan yang diperbandingkan.




 * Tidak diaudit                                                                                                    *Unaudited
                                                              44


                                                                     2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 503
Page 506
                                                  PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                   NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023                                                                As of 31 December 2024 and 2023,
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                           for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                          (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                          unless otherwise stated)

         4. KAS DAN SETARA KAS                                                       4. CASH AND CASH EQUIVALENTS

                                                                  2024      -            2023   -

            Kas                                                                                                                              Cash on hand
              Rupiah                                                 117.502                128.375                                              Rupiah

            Kas di bank                                                                                                                    Cash in banks
            Pihak ketiga                                                                                                                      Third parties
               Rupiah                                                                                                                            Rupiah
               PT Bank Mandiri (Persero) Tbk                         150.022                     40                       PT Bank Mandiri (Persero) Tbk
               PT Bank Central Asia Tbk                              111.730                 65.310                           PT Bank Central Asia Tbk
               PT Bank Rakyat Indonesia (Persero) Tbk                102.000                  1.097              PT Bank Rakyat Indonesia (Persero) Tbk
               PT Bank Mega Tbk                                       55.009                300.216                                 PT Bank Mega Tbk
               PT Bank Pembangunan Daerah                                                                                PT Bank Pembangunan Daerah
                  Jawa Barat & Banten Tbk                             50.064                110.071                        Jawa Barat & Banten Tbk
               PT Bank Pan Indonesia Tbk                              20.179                 11.424                         PT Bank Pan Indonesia Tbk
               PT Bank BCA Syariah                                    20.030                 15.096                               PT Bank BCA Syariah
               JPMorgan Chase Bank, N.A., cabang Jakarta               3.934                     32           JPMorgan Chase Bank, N.A., Jakarta branch
               PT Bank Negara Indonesia (Persero) Tbk                  2.933                 15.617              PT Bank Negara Indonesia (Persero) Tbk
               Lain-lain                                              64.358                 50.620                                              Others
                                                                     580.259                569.523
               Dolar Amerika Serikat                                                                                                 United States Dollar
               PT Bank Central Asia Tbk                                                                                         PT Bank Central Asia Tbk
                 (lihat Catatan 41)                                      601                    576                                    (see Note 41)
                                                                     580.860                570.099
            Pihak berelasi                                                                                                                Related parties
               Rupiah                                                                                                                          Rupiah
               PT Bank Danamon Indonesia Tbk                         826.408                736.964                     PT Bank Danamon Indonesia Tbk
               MUFG Bank, Ltd. (Jakarta)                              29.026                     30                          MUFG Bank, Ltd. (Jakarta)
                                                                     855.434                736.994
               Dolar Amerika Serikat                                                                                               United States Dollar
               PT Bank Danamon Indonesia Tbk                                                                            PT Bank Danamon Indonesia Tbk
                 (lihat Catatan 41)                                             62                  23                               (see Note 41)
                                                                     855.496                737.017

                                                                   1.553.858
                                                                           1              1.435.491


            Tingkat suku bunga setahun untuk kas di bank dalam Rupiah                  Interest rates per annum for cash in banks in Indonesian
            berkisar 0,75% - 6,00% pada tahun 2024 dan 2023.                           Rupiah ranged from 0.75% - 6.00% in 2024 and 2023.

            Rata-rata tertimbang tingkat suku bunga efektif kas di bank                The weighted average effective interest rate of cash in banks
            dalam Rupiah per tahun pada tanggal 31 Desember 2024                       in Indonesian Rupiah per annum as of 31 December 2024
            adalah 2,31% (2023: 2,78%).                                                was 2.31% (2023: 2.78%).

            Tidak ada saldo kas dan setara kas yang dibatasi                           There is no cash and cash equivalents that is restricted as of
            penggunaannya pada tanggal 31 Desember 2024 dan 2023.                      31 December 2024 and 2023.

            Lihat Catatan 37 untuk rincian saldo dan transaksi dengan                  Refer to Note 37 for details of balances and transactions with
            pihak berelasi.                                                            related parties.

            Informasi mengenai klasifikasi dan nilai wajar kas dan setara              Information with respect to the classification and fair value of
            kas diungkapkan pada Catatan 39.                                           cash and cash equivalents is disclosed in Note 39.




          * Tidak diaudit                                                                                                                    *Unaudited
                                                                         45


504 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 507
                                          PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                              NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023                                                           As of 31 December 2024 and 2023,
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                      for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                     (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                     unless otherwise stated)

5. PIUTANG PEMBIAYAAN KONSUMEN                                         5. CONSUMER FINANCING RECEIVABLES

                                                        2024      -         2023    -
    Piutang pembiayaan konsumen - bruto                                                                Consumer financing receivables - gross
       Pihak ketiga                                     53.720.772          54.543.849                                        Third parties
       Pihak berelasi                                        7.688               6.122                                     Related parties

                                                        53.728.460          54.549.971

    Pendapatan pembiayaan konsumen
      yang belum diakui                                                                                  Unearned consumer financing income
      Pihak ketiga                                     (12.226.407)        (12.673.901)                                       Third parties
      Pihak berelasi                                          (648)               (679)                                   Related parties

                                                       (12.227.055)        (12.674.580)

                                                        41.501.405          41.875.391
    Dikurangi:                                                                                                                             Less:
    Bagian piutang pembiayaan konsumen yang                                                          Portion of consumer financing receivables
       dibiayai pihak berelasi - neto                  (20.174.580)        (19.924.172)                        financed by related party - net

                                                        21.326.825          21.951.219

    Cadangan kerugian penurunan nilai                                                                         Allowance for impairment losses
      Pihak ketiga                                       (1.176.631)         (1.270.483)                                       Third parties
      Pihak berelasi                                            (68)               (107)                                     Related parties

                                                         (1.176.699)         (1.270.590)

    Piutang pembiayaan konsumen - neto                  20.150.126
                                                                 1          20.680.629
                                                                                     1                   Consumer financing receivables - net


   Pada tanggal 31 Desember 2024, piutang pembiayaan                     As of 31 December 2024, the gross consumer financing
   konsumen bruto di atas termasuk biaya transaksi yang terkait          receivables above include transaction costs directly
   langsung dengan pemberian pembiayaan konsumen sebesar                 attributable to the origination of consumer financing accounts
   Rp1.006.974 (2023: Rp981.807) (lihat Catatan 2d.2).                   amounting to Rp1,006,974 (2023: Rp981,807) (see Note
                                                                         2d.2).

   Rata-rata jangka waktu kontrak pembiayaan konsumen pada               The average period of consumer financing contracts as of
   tanggal 31 Desember 2024 dan 2023 adalah sebagai berikut:             31 December 2024 and 2023 are as follows:

                                                        2024      -         2023    -

    Mobil                                          50 bulan/months     49 bulan/months                                                    Cars
    Sepeda motor                                   29 bulan/months     29 bulan/months                                             Motorcycles
    Barang durable                                 12 bulan/months     12 bulan/months                                           Durable goods
    Lainnya                                        23 bulan/months     22 bulan/months                                                  Others


    Angsuran piutang pembiayaan konsumen bruto yang akan                  The installments of gross consumer financing receivables,
    diterima dari konsumen sesuai dengan tanggal jatuh tempo              which will be collected from consumers in accordance with the
    kontraktualnya adalah sebagai berikut:                                contractual due dates are as follows:

                                                        2024      -         2023    -

    < 1 tahun                                           25.702.529          25.218.835                                                 < 1 year
    1 - 2 tahun                                         15.521.334          15.569.412                                              1 - 2 years
    > 2 tahun                                           12.504.597          13.761.724                                               > 2 years

    Jumlah piutang pembiayaan konsumen - bruto          53.728.460
                                                                 1          54.549.971
                                                                                     1          Total consumer financing receivables - gross




 * Tidak diaudit                                                                                                                *Unaudited
                                                               46


                                                                          2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 505
Page 508
                                                  PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023                                                      As of 31 December 2024 and 2023,
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                 for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                unless otherwise stated)

        5. PIUTANG PEMBIAYAAN KONSUMEN (lanjutan)                           5. CONSUMER FINANCING RECEIVABLES (continued)

             Rata-rata tertimbang tingkat suku bunga efektif piutang           The weighted average effective interest rate of consumer
             pembiayaan konsumen per tahun pada tanggal                        financing receivables per annum as of 31 December 2024
             31 Desember 2024 dan 2023 adalah sebagai berikut:                 and 2023 are as follows:

                                                              2024     -         2023   -

             Mobil                                           16,66%            17,06%                                                     Cars
             Sepeda motor                                    33,32%            34,18%                                              Motorcycles
             Barang durable                                  57,55%            61,49%                                            Durable goods
             Lainnya                                         31,88%            32,23%                                                   Others

             Pengelompokan piutang pembiayaan konsumen menurut                 Classification of consumer financing receivables based on
             debitur disajikan pada Catatan 38.                                debtor is presented in Note 38.

             Piutang pembiayaan konsumen bruto berdasarkan jenis               Gross consumer financing receivables based on financing
             obyek pembiayaan adalah sebagai berikut:                          object are as follows:

                                                              2024     -         2023   -

             Mobil                                           24.004.366         26.576.700                                                Cars
             Sepeda motor                                    18.885.031         18.670.727                                         Motorcycles
             Barang durable                                     109.575            260.905                                       Durable goods
             Lainnya                                         10.729.488          9.041.639                                              Others

                                                             53.728.460
                                                                      1         54.549.971
                                                                                         1

            Rincian pendapatan pembiayaan konsumen yang belum                 Details of unearned consumer financing income are as follows:
            diakui adalah sebagai berikut:

                                                             2024      -        2023    -

             Pembiayaan sendiri                               8.405.512          8.946.471                                      Self financing
             Dibiayai pihak berelasi                          3.821.543          3.728.109                         Financed by related parties

                                                             12.227.055
                                                                      1         12.674.580
                                                                                         1

            Perubahan cadangan kerugian penurunan nilai adalah                 The movements of the allowance for impairment losses were
            sebagai berikut:                                                   as follows:

                                                             2024      -        2023    -

             Saldo pada awal tahun                                                                                Balance at beginning of year
               Pihak ketiga                                   1.270.483          1.252.416                                     Third parties
               Pihak berelasi                                       107                 42                                   Related parties

                                                              1.270.590          1.252.458

             Penyisihan/(pemulihan) selama tahun berjalan                                                   Provision/(reversal) during the year
               Pihak ketiga                                   1.659.451          1.215.121                                       Third parties
               Pihak berelasi                                       (39)                65                                   Related parties

                                                              1.659.412          1.215.186

                                                              2.930.002          2.467.644

             Penghapusan piutang                                                                                       Receivables written-off
               Pihak ketiga                                   (1.753.303)        (1.197.054)                                  Third parties

             Saldo pada akhir tahun                           1.176.699
                                                                      1          1.270.590
                                                                                         1                              Balance at end of year




          * Tidak diaudit                                                                                                        *Unaudited
                                                                      47


506 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 509
                                       PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                     NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023                                                  As of 31 December 2024 and 2023,
untuk tahun-tahun yang berakhir pada tanggal tersebut                                             for the years then ended
(Disajikan dalam jutaan Rupiah,                                                            (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                            unless otherwise stated)

5. PIUTANG PEMBIAYAAN KONSUMEN (lanjutan)                         5. CONSUMER FINANCING RECEIVABLES (continued)

   Piutang pembiayaan konsumen dievaluasi untuk penurunan            Consumer financing receivables are evaluated                 for
   nilai atas dasar seperti yang dijelaskan pada Catatan 2h.1.       impairment on the basis described in Note 2h.1.

   Piutang pembiayaan konsumen yang telah direstrukturisasi          Restructured consumer financing receivables as of
   pada tanggal 31 Desember 2024 sebesar Rp329.952 (2023:            31 December 2024 amounted to Rp329,952 (2023:
   Rp426.896).                                                       Rp426,896).

   Piutang    pembiayaan      konsumen        pada      tanggal      Consumer financing receivables as of 31 December 2024
   31 Desember 2024 sebesar RpNihil (2023: Rp562.875)                amounting to RpNil (2023: Rp562,875) were used as
   digunakan sebagai jaminan utang obligasi (lihat Catatan 19).      collateral to bonds payable (see Note 19).

   Sebagai jaminan atas piutang pembiayaan konsumen                  For the collateral to the vehicle consumer financing
   kendaraan bermotor yang diberikan, Perseroan menerima             receivables, the Company received the Certificates of
   jaminan dari konsumen berupa Bukti Pemilikan Kendaraan            Ownership (“BPKB”) of the vehicles financed by the
   Bermotor (“BPKB”) atas kendaraan bermotor yang dibiayai           Company.
   Perseroan.

   Manajemen berpendapat bahwa jumlah cadangan kerugian              Management believes that the allowance for impairment
   penurunan nilai yang dibentuk cukup untuk menutup kerugian        losses provided is adequate to cover possible losses arising
   yang mungkin timbul akibat tidak tertagihnya piutang              from uncollectible consumer financing receivables.
   pembiayaan konsumen.

   Lihat Catatan 37 untuk rincian saldo dan transaksi dengan         Refer to Note 37 for details of balances and transactions with
   pihak berelasi.                                                   related parties.

   Informasi mengenai klasifikasi dan nilai wajar piutang            Information with respect to the classification and fair value of
   pembiayaan konsumen diungkapkan pada Catatan 39.                  consumer financing receivables is disclosed in Note 39.

   Pembiayaan bersama                                                Joint financing

   Perseroan melakukan kerjasama pembiayaan bersama                  The Company entered into joint financing with PT Bank
   dengan PT Bank Danamon Indonesia Tbk (Lihat Catatan 37).          Danamon Indonesia Tbk (see Note 37).

   Pengambilalihan piutang pembiayaan                                Take-over of financing receivables

   Pada tanggal 17 April 2023, Perseroan telah menandatangani        On 17 April 2023, the Company has signed the Portfolio
   Perjanjian Transfer Portfolio dengan Standard Chartered           Transfer Agreement with Standard Chartered Bank
   Bank Indonesia (“SCBI”) untuk mengakuisisi portfolio              Indonesia (“SCBI”) to acquire SCBI's Conventional Retail
   Pinjaman Ritel Konvensional SCBI yang terdiri atas Kredit         Loan portfolio that consists of Auto Loan with the agreed
   Kendaraan Bermotor dengan harga beli yang disepakati              purchase price is Rp61,432.
   sebesar Rp61.432.




 * Tidak diaudit                                                                                                       *Unaudited
                                                             48


                                                                     2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 507
Page 510
                                                   PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                           NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023                                                        As of 31 December 2024 and 2023,
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                   for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                  (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                  unless otherwise stated)

         6. PIUTANG PEMBIAYAAN MURABAHAH                                       6. MURABAHAH FINANCING RECEIVABLES

                                                                2024    -           2023    -

             Piutang pembiayaan murabahah - bruto                                                         Murabahah financing receivables - gross
               Pihak ketiga                                     15.686.818          16.159.859                                    Third parties
               Pihak berelasi                                          863                 317                                  Related parties

                                                                15.687.681          16.160.176

             Marjin murabahah yang belum diakui                                                                       Unearned murabahah margin
               Pihak ketiga                                      (3.532.846)         (3.813.876)                                  Third parties
               Pihak berelasi                                           (39)                (23)                                Related parties

                                                                 (3.532.885)         (3.813.899)

                                                                12.154.796          12.346.277

             Dikurangi:                                                                                                                        Less:
             Bagian piutang pembiayaan murabahah yang                                                   Portion of murabahah financing receivables
               dibiayai pihak berelasi - neto                    (6.266.141)         (6.534.107)                   financed by related party - net

                                                                 5.888.655           5.812.170

             Cadangan kerugian penurunan nilai                                                                     Allowance for impairment losses
               Pihak ketiga                                       (336.694)           (292.095)                                     Third parties
               Pihak berelasi                                          (39)                (13)                                   Related parties

                                                                  (336.733)           (292.108)

             Piutang pembiayaan murabahah - neto                 5.551.922
                                                                         1           5.520.062
                                                                                             1               Murabahah financing receivables - net


            Pada tanggal 31 Desember 2024, piutang pembiayaan                     As of 31 December 2024, the gross murabahah financing
            murabahah bruto termasuk biaya transaksi yang terkait                 receivables include transaction costs directly attributable to
            langsung dengan pemberian pembiayaan murabahah                        the origination of murabahah financing accounts amounted to
            sebesar Rp325.159 (2023: Rp325.824) (lihat Catatan 2d.2).             Rp325,159 (2023: Rp325,824) (see Note 2d.2).

            Rata-rata jangka waktu kontrak pembiayaan murabahah pada              The average period of murabahah financing contracts as of
            tanggal 31 Desember 2024 dan 2023 adalah sebagai berikut:             31 December 2024 and 2023 are as follows:

                                                                2024    -           2023   -

             Mobil                                         50 bulan/months     49 bulan/months                                               Cars
             Sepeda motor                                  29 bulan/months     29 bulan/months                                        Motorcycles
             Barang durable                                12 bulan/months     12 bulan/months                                      Durable goods
             Lainnya                                       35 bulan/months     24 bulan/months                                             Others

             Angsuran piutang pembiayaan murabahah bruto yang akan                The installments of gross murabahah financing receivables,
             diterima dari konsumen sesuai dengan tanggal jatuh tempo             which will be collected from consumers in accordance with the
             kontraktualnya adalah sebagai berikut:                               contractual due dates are as follows:

                                                                2024    -           2023    -

             < 1 tahun                                           7.064.244           6.956.085                                              < 1 year
             1 - 2 tahun                                         4.586.986           4.680.746                                           1 - 2 years
             > 2 tahun                                           4.036.451           4.523.345                                            > 2 years

             Jumlah piutang pembiayaan murabahah - bruto        15.687.681          16.160.176
                                                                                             1       Total murabahah financing receivables - gross




          * Tidak diaudit                                                                                                            *Unaudited
                                                                       49


508 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 511
                                       PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023                                                      As of 31 December 2024 and 2023,
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                 for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                unless otherwise stated)

6. PIUTANG PEMBIAYAAN MURABAHAH (lanjutan)                         6. MURABAHAH FINANCING RECEIVABLES (continued)

   Rata-rata tertimbang marjin efektif piutang pembiayaan            The weighted average effective margin of murabahah
   murabahah per tahun pada tanggal 31 Desember 2024 dan             financing receivables per annum as of 31 December 2024 and
   2023 adalah sebagai berikut:                                      2023 are as follows:

                                                     2024      -        2023   -

    Mobil                                           17,13%            17,39%                                                    Cars
    Sepeda Motor                                    32,74%            33,55%                                             Motorcycles
    Barang durable                                  57,02%            61,87%                                           Durable goods
    Lainnya                                         22,29%            28,11%                                                  Others

   Pengelompokan piutang pembiayaan murabahah menurut                 Classification of murabahah financing receivables based on
   debitur disajikan pada Catatan 38.                                 debtor is presented in Note 38.

   Piutang pembiayaan murabahah bruto berdasarkan jenis              Gross murabahah financing receivables based on financing
   obyek pembiayaan adalah sebagai berikut:                          object are as follows:

                                                     2024      -        2023   -

    Mobil                                             9.660.803          9.935.161                                              Cars
    Sepeda motor                                      5.984.917          6.127.101                                       Motorcycles
    Barang durable                                       38.708             90.356                                     Durable goods
    Lainnya                                               3.253              7.558                                            Others

                                                     15.687.681
                                                              1         16.160.176
                                                                                 1

   Rincian marjin murabahah yang belum diakui adalah sebagai         Details of unearned murabahah margin are as follows:
   berikut:

                                                     2024      -        2023   -

    Pembiayaan sendiri                                2.149.994          2.451.409                                      Self financing
    Dibiayai pihak berelasi                           1.382.891          1.362.490                         Financed by related parties

                                                      3.532.885
                                                              1          3.813.899
                                                                                 1

   Perubahan cadangan kerugian penurunan nilai adalah                The movements of the allowance for impairment losses were
   sebagai berikut:                                                  as follows:

                                                     2024      -        2023   -

    Saldo pada awal tahun                                                                                Balance at beginning of year
      Pihak ketiga                                      292.095           187.851                                     Third parties
      Pihak berelasi                                         13                 9                                  Related parties

                                                        292.108           187.860

    Penyisihan selama tahun berjalan                                                                         Provision during the year
      Pihak ketiga                                      514.777           413.208                                      Third parties
      Pihak berelasi                                         26                 4                                   Related parties

                                                        514.803           413.212

                                                        806.911           601.072

    Penghapusan piutang                                                                                       Receivables written-off
      Pihak ketiga                                     (470.178)          (308.964)                                  Third parties

    Saldo pada akhir tahun                              336.733
                                                              1           292.108
                                                                                1                              Balance at end of year




 * Tidak diaudit                                                                                                       *Unaudited
                                                             50


                                                                     2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 509
Page 512
                                                PT ADIRA DINAMIKA MULTI FINANCE Tbk

        CATATAN ATAS LAPORAN KEUANGAN                                                           NOTES TO THE FINANCIAL STATEMENTS
        Pada tanggal 31 Desember 2024 dan 2023                                                        As of 31 December 2024 and 2023,
        untuk tahun-tahun yang berakhir pada tanggal tersebut                                                   for the years then ended
        (Disajikan dalam jutaan Rupiah,                                                                  (Expressed in millions of Rupiah,
        kecuali dinyatakan lain)                                                                                  unless otherwise stated)

        6. PIUTANG PEMBIAYAAN MURABAHAH (lanjutan)                            6. MURABAHAH FINANCING RECEIVABLES (continued)

            Piutang pembiayaan murabahah dievaluasi untuk penurunan             Murabahah financing receivables are evaluated                  for
            nilai atas dasar seperti yang dijelaskan pada Catatan 2h.1.         impairment on the basis described in Note 2h.1.

            Piutang pembiayaan murabahah yang telah direstrukturisasi           Restructured murabahah financing receivables as of
            pada tanggal 31 Desember 2024 sebesar Rp103.222 (2023:              31 December 2024 amounted to Rp103,222 (2023:
            Rp61.005).                                                          Rp61,005).

            Piutang    pembiayaan  murabahah   pada   tanggal                   Murabahah financing receivables as of 31 December 2024
            31 Desember 2024 sebesar RpNihil (2023: Rp23.000)                   amounting to RpNil (2023: Rp23,000) were used as collateral
            digunakan sebagai jaminan sukuk mudharabah (lihat                   to mudharabah bonds (see Note 23).
            Catatan 23).

            Sebagai jaminan atas piutang pembiayaan murabahah                   For the collateral to the vehicle murabahah financing
            kendaraan bermotor yang diberikan, Perseroan menerima               receivables, the Company received the Certificates of
            jaminan dari konsumen berupa Bukti Pemilikan Kendaraan              Ownership (“BPKB”) of the vehicles financed by the
            Bermotor (“BPKB”) atas kendaraan bermotor yang dibiayai             Company.
            Perseroan.

            Manajemen berpendapat bahwa jumlah cadangan kerugian                Management believes that the allowance for impairment
            penurunan nilai yang dibentuk cukup untuk menutup                   losses provided is adequate to cover possible losses arising
            kerugian yang mungkin timbul akibat tidak tertagihnya               from uncollectible murabahah financing receivables.
            piutang pembiayaan murabahah.

            Lihat Catatan 37 untuk rincian saldo dan transaksi dengan           Refer to Note 37 for details of balances and transactions with
            pihak berelasi.                                                     related parties.

            Informasi mengenai klasifikasi dan nilai wajar piutang              Information with respect to the classification and fair value of
            pembiayaan murabahah diungkapkan pada Catatan 39.                   murabahah financing receivables is disclosed in Note 39.

            Pembiayaan bersama                                                  Joint financing

            Perseroan melakukan kerjasama pembiayaan bersama                    The Company entered into joint financing with PT Bank
            dengan PT Bank Danamon Indonesia Tbk (lihat Catatan 37).            Danamon Indonesia Tbk (see Note 37).


        7. PIUTANG SEWA PEMBIAYAAN                                            7. FINANCE LEASE RECEIVABLES

                                                                2024      -       2023   -

            Konvensional                                         1.506.907         1.212.876                                         Conventional
            Syariah                                                728.492           231.424                                              Sharia

            Piutang sewa pembiayaan                              2.235.399
                                                                         1         1.444.300
                                                                                           1                           Finance leases receivables

            Konvensional:                                                                                                        Conventional:
                                                                2024      -       2023   -

            Piutang sewa pembiayaan - bruto                      1.749.944         1.447.447                    Finance leases receivables - gross
            Nilai residu yang terjamin                             563.230           455.335                            Guaranteed residual value
            Pendapatan sewa pembiayaan yang
               belum diakui                                       (200.793)         (184.084)                      Unearned finance lease income
            Simpanan jaminan                                      (563.230)         (455.335)                                   Security deposits

                                                                 1.549.151         1.263.363

            Cadangan kerugian penurunan nilai                      (42.244)          (50.487)                     Allowance for impairment losses

            Piutang sewa pembiayaan - neto                       1.506.907
                                                                         1         1.212.876
                                                                                           1                      Finance leases receivables - net




          * Tidak diaudit                                                                                                          *Unaudited
                                                                       51


510 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 513
                                             PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                             NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023                                                          As of 31 December 2024 and 2023,
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                     for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                    (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                    unless otherwise stated)

7. PIUTANG SEWA PEMBIAYAAN (lanjutan)                                  7. FINANCE LEASE RECEIVABLES (continued)

   Syariah:                                                                                                                         Sharia:
                                                         2024     -         2023    -

   Aset IMBT                                              1.075.770            330.547                                          Asset IMBT
   Akumulasi penyusutan                                    (315.068)           (88.840)                           Accumulated Depreciation
   Cadangan kerugian penurunan nilai                        (32.210)           (10.283)                     Allowance for impairment losses

   Aset IMBT - neto                                         728.492
                                                                  1            231.424
                                                                                     1                                     Asset IMBT - net


   Pada tanggal 31 Desember 2024, piutang sewa pembiayaan                As of 31 December 2024, the gross finance lease receivables
   bruto termasuk biaya transaksi yang terkait langsung dengan           include transaction costs directly attributable to the origination
   pemberian pembiayaan sewa sebesar Rp17.538 (2023:                     of finance lease accounts amounting to Rp17,538 (2023:
   Rp5.421) (lihat Catatan 2d.2).                                        Rp5,421) (see Note 2d.2).

   Rata-rata jangka waktu kontrak sewa pembiayaan pada                   The average period of finance lease contracts as of
   tanggal 31 Desember 2024 dan 2023 adalah sebagai berikut:             31 December 2024 and 2023 are as follows:
                                                         2024     -         2023    -

    Mobil                                           38 bulan/months    40 bulan/months                                                Cars
    Sepeda motor                                    27 bulan/months    28 bulan/months                                          Motorcycles
    Lainnya                                         22 bulan/months    23 bulan/months                                              Others

   Angsuran piutang sewa pembiayaan bruto yang akan                       The installments of gross finance lease receivables, which
   diterima dari konsumen sesuai dengan tanggal jatuh tempo               will be collected from consumers in accordance with the
   kontraktualnya adalah sebagai berikut:                                 contractual due dates are as follows:
                                                         2024     -         2023    -

    < 1 tahun                                             1.431.553            919.658                                               < 1 year
    1 - 2 tahun                                             745.100            509.221                                            1 - 2 years
    > 2 tahun                                               333.993            260.275                                             > 2 years

    Jumlah piutang sewa pembiayaan - bruto                2.510.646
                                                                  1          1.689.154
                                                                                     1                Total finance lease receivables - gross

   Rata-rata tertimbang tingkat suku bunga efektif piutang sewa          The weighted average effective interest rates of finance lease
   pembiayaan (konvensional) per tahun pada tanggal                      receivables (conventional) per annum as of 31 December
   31 Desember 2024 dan 2023 adalah sebagai berikut:                     2024 and 2023 are as follows:

                                                         2024     -         2023    -

    Mobil                                               10,48%             11,33%                                                   Cars
    Sepeda Motor                                        26,36%             25,56%                                            Motorcycles
    Alat berat dan lainnya                              13,72%             14,07%                              Heavy equipment and others

   Pengelompokan piutang sewa pembiayaan menurut debitur                  Classification of finance lease receivables based on debtor is
   disajikan pada Catatan 38.                                             presented in Note 38.

   Piutang sewa pembiayaan bruto berdasarkan jenis obyek                  Gross finance lease receivables based on financing object are
   pembiayaan adalah sebagai berikut:                                     as follows:

                                                         2024     -         2023    -

    Mobil                                                   668.944            635.397                                                Cars
    Sepeda motor                                              1.616              2.326                                         Motorcycles
    Alat berat                                              616.529            464.859                                     Heavy equipment
    Multiguna                                             1.223.557            586.572                                        Multipurpose

                                                          2.510.646
                                                                  1          1.689.154
                                                                                     1




 * Tidak diaudit                                                                                                             *Unaudited
                                                                 52


                                                                          2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 511
Page 514
                                                       PT ADIRA DINAMIKA MULTI FINANCE Tbk

        CATATAN ATAS LAPORAN KEUANGAN                                                                  NOTES TO THE FINANCIAL STATEMENTS
        Pada tanggal 31 Desember 2024 dan 2023                                                               As of 31 December 2024 and 2023,
        untuk tahun-tahun yang berakhir pada tanggal tersebut                                                          for the years then ended
        (Disajikan dalam jutaan Rupiah,                                                                         (Expressed in millions of Rupiah,
        kecuali dinyatakan lain)                                                                                         unless otherwise stated)

        7. PIUTANG SEWA PEMBIAYAAN (lanjutan)                                     7. FINANCE LEASE RECEIVABLES (continued)

             Perubahan cadangan kerugian penurunan nilai adalah                     The movements of the allowance for impairment losses were
             sebagai berikut:                                                       as follows:

                                                                  2024     -          2023      -

             Saldo pada awal tahun                                   60.770               47.448                           Balance at beginning of year

             Penyisihan selama tahun berjalan                        51.501               19.256                              Provision during the year

                                                                    112.271               66.704

             Penghapusan piutang                                     (37.817)                (5.934)                            Receivables written-off

             Saldo pada akhir tahun                                  74.454
                                                                          1               60.770
                                                                                               1                                 Balance at end of year


            Piutang sewa pembiayaan dievaluasi untuk penurunan nilai                Finance lease receivables are evaluated for impairment on
            atas dasar seperti yang dijelaskan pada Catatan 2h.1.                   the basis described in Note 2h.1.

            Piutang sewa pembiayaan yang telah direstrukturisasi pada               Restructured finance lease receivables as of 31 December
            tanggal 31 Desember 2024 sebesar Rp9.162 (2023:                         2024 amounted to Rp9,162 (2023: Rp5,859).
            Rp5.859).

            Pada saat perjanjian sewa pembiayaan dimulai, lessee                    At the time of execution of the finance lease agreements, the
            memberikan simpanan jaminan. Simpanan jaminan ini akan                  lessees pay security deposits. The security deposits are used
            digunakan sebagai pembayaran pada akhir masa sewa                       as the final installment at the end of the finance lease period,
            pembiayaan, bila hak opsi dilaksanakan lessee. Apabila                  if the lessees exercise the option to purchase the leased
            lessee tidak melaksanakan hak opsinya untuk membeli aset                asset. If the lessees do not exercise the purchase option, the
            sewa pembiayaan tersebut maka simpanan jaminan                          security deposit will be returned to the lessees as long as it
            dikembalikan kepada lessee sepanjang memenuhi ketentuan                 meets the conditions in the finance lease agreements.
            dalam perjanjian sewa pembiayaan.

             Manajemen berpendapat bahwa jumlah cadangan kerugian                   Management believes that the allowance for impairment
             penurunan nilai yang dibentuk cukup untuk menutup                      losses provided is adequate to cover possible losses arising
             kerugian yang mungkin timbul akibat tidak tertagihnya                  from uncollectible finance lease receivables.
             piutang sewa pembiayaan.

             Informasi mengenai klasifikasi dan nilai wajar piutang sewa            Information with respect to the classification and fair value of
             pembiayaan diungkapkan pada Catatan 39.                                finance lease receivables is disclosed in Note 39.


         8. BEBAN DIBAYAR DIMUKA                                                  8. PREPAID EXPENSES

                                                                  2024      -          2023     -

             Pihak ketiga                                                                                                                  Third parties
                Sewa                                                     48.944              31.954                                             Rent
                Renovasi bangunan                                        23.485              28.750                              Building renovation
                Tunjangan karyawan                                        8.236               4.865                          Employees’ allowances
                Emisi sukuk mudharabah                                    1.493               2.386                      Mudharabah bonds issuance
                Lain-lain                                                75.979              36.205                                           Others
                                                                     158.137              104.160

             Pihak berelasi                                                                                                                Related party
                Premi asuransi kesehatan, aset tetap                                                                     Health, fixed asset and other
                  dan lainnya                                            44.053              38.904                             insurance premium

                                                                     202.190
                                                                           1              143.064
                                                                                                1

            Lihat Catatan 37 untuk rincian saldo dan transaksi dengan                Refer to Note 37 for details of balances and transactions with
            pihak berelasi.                                                          related parties.




          * Tidak diaudit                                                                                                               *Unaudited
                                                                          53


512 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 515
                                          PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                              NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023                                                           As of 31 December 2024 and 2023,
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                      for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                     (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                     unless otherwise stated)

9. PIUTANG LAIN-LAIN                                                   9. OTHER RECEIVABLES

                                                         2024      -        2023    -

    Pihak ketiga                                                                                                                 Third parties
       Piutang karyawan                                      86.619            89.120                                Employee receivables
       Piutang klaim asuransi                                12.865            15.018                          Insurance claims receivable
       Piutang komisi asuransi                                4.255             7.796                    Insurance commission receivables
       Piutang agen pembayaran                                  -             137.909                         Payment channel receivables
       Lain-lain - neto                                      17.642            24.066                                        Others - net

                                                            121.381           273.909
    Pihak berelasi                                                                                                           Related parties
       Piutang komisi asuransi                               37.808             53.019                   Insurance commission receivables
       Piutang karyawan                                      16.431             14.133                               Employee receivables

                                                             54.239             67.152

                                                            175.620
                                                                  1           341.061


   Manajemen berpendapat bahwa jumlah cadangan kerugian                  Management believes that allowance for impairment losses
   penurunan nilai atas piutang lain-lain dari pihak ketiga yang         of other receivables from third parties included in “others” as
   dimasukkan sebagai “lain-lain” pada tanggal 31 Desember               of 31 December 2024 amounting to Rp86 (2023: Rp51) is
   2024 sebesar Rp86 (2023: Rp51) cukup untuk menutupi                   adequate to cover possible losses from uncollectible other
   kerugian yang mungkin timbul akibat tidak tertagihnya                 receivables from third parties.
   piutang lain-lain dari pihak ketiga.

   Manajemen berpendapat bahwa seluruh piutang lain-lain                 Management believes that all other receivables are fully
   dapat tertagih.                                                       collectible.

   Lihat Catatan 37 untuk rincian saldo dan transaksi dengan             Refer to Note 37 for details of balances and transactions with
   pihak berelasi.                                                       related parties.

   Informasi mengenai klasifikasi dan nilai wajar piutang                Information with respect to the classification and fair value of
   karyawan, piutang klaim asuransi dan piutang komisi                   employee receivables, insurance claims receivables and
   asuransi diungkapkan pada Catatan 39.                                 insurance commission receivables are disclosed in Note 39.


10. ASET/LIABILITAS DERIVATIF                                          10. DERIVATIVE ASSETS/LIABILITIES

                                                         2024      -        2023     -

    Aset derivatif                                                                                                       Derivative assets
      Pihak ketiga                                                                                                          Third parties
         PT Bank UOB Indonesia                               24.123                  -                        PT Bank UOB Indonesia
         PT Bank ANZ Indonesia                               16.599                  -                         PT Bank ANZ Indonesia
         PT Bank DBS Indonesia                                8.900                  -                         PT Bank DBS Indonesia
         PT Bank CTBC Indonesia                               7.086                  -                       PT Bank CTBC Indonesia
         PT Bank Maybank Indonesia Tbk                        6.098                1.006               PT Bank Maybank Indonesia Tbk

                                                             62.806
                                                                --                 1.006
                                                                                     --

    Liabilitas derivatif                                                                                               Derivative liabilities
       Pihak ketiga                                                                                                           Third party
          PT Bank Maybank Indonesia Tbk                      44.988                  -                 PT Bank Maybank Indonesia Tbk
          PT Bank CIMB Niaga Tbk                             24.372                  -                       PT Bank CIMB Niaga Tbk
          PT Bank OCBC NISP Tbk                               4.447                  -                       PT Bank OCBC NISP Tbk
          PT Bank UOB Indonesia                               1.609                  -                        PT Bank UOB Indonesia

                                                             75.416
                                                                --                   --
                                                                                      -




 * Tidak diaudit                                                                                                              *Unaudited
                                                                54


                                                                         2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 513
Page 516
                                                 PT ADIRA DINAMIKA MULTI FINANCE Tbk

        CATATAN ATAS LAPORAN KEUANGAN                                                       NOTES TO THE FINANCIAL STATEMENTS
        Pada tanggal 31 Desember 2024 dan 2023                                                    As of 31 December 2024 and 2023,
        untuk tahun-tahun yang berakhir pada tanggal tersebut                                               for the years then ended
        (Disajikan dalam jutaan Rupiah,                                                              (Expressed in millions of Rupiah,
        kecuali dinyatakan lain)                                                                              unless otherwise stated)

         10. ASET/LIABILITAS DERIVATIF (lanjutan)                            10. DERIVATIVE ASSETS/LIABILITIES (continued)

             Pada tanggal 31 Desember 2024, Perseroan mempunyai                 As of 31 December 2024, the Company has an outstanding
             kontrak cross currency swap dengan pihak ketiga yang               cross currency swap contracts with third party which is PT
             belum jatuh tempo dengan PT Bank Maybank Indonesia Tbk,            Bank Maybank Indonesia Tbk, PT Bank UOB Indonesia, PT
             PT Bank UOB Indonesia, PT Bank DBS Indonesia, PT Bank              Bank DBS Indonesia, PT Bank CTBC Indonesia, PT Bank
             CTBC Indonesia, PT Bank CIMB Niaga Tbk, PT Bank OCBC               CIMB Niaga Tbk, PT Bank OCBC NISP Tbk, and PT Bank
             NISP Tbk, dan PT Bank ANZ Indonesia.                               ANZ Indonesia.

             Perseroan melakukan kontrak cross currency swap dengan             The Company entered into cross currency swap contracts to
             tujuan lindung nilai atas risiko fluktuasi arus kas yang           hedge the risk of fluctuations in cash flows arising from
             ditimbulkan oleh kurs mata uang dan tingkat suku bunga atas        exchange rates and interest rates on borrowing.
             pinjaman yang diterima.

             Perubahan atas nilai wajar dari kontrak cross currency swap        Changes in the fair value of the cross currency swap contract
             yang ditetapkan sebagai instrumen lindung nilai, yang secara       designated as hedging instruments that effectively offset the
             efektif menghapus variabilitas arus kas dari pinjaman terkait      variability of cash flows associated with the borrowings are
             dicatat di penghasilan komprehensif lainnya. Nilai ini             recorded in other comprehensive income. The amounts are
             kemudian diakui dalam laporan laba rugi sebagai                    subsequently recognised in the statement of profit or loss as
             penyesuaian atas laba atau rugi selisih kurs dan beban             adjustments of the exchange rate differences and interest
             bunga pinjaman terkait yang dilindungi nilai pada periode          payments related to the hedged borrowings in the same
             yang sama dimana selisih kurs dan beban bunga tersebut             period in which the related exchange rate differences and
             diakui pada perkiraan laba rugi.                                   interest payments affect profit or loss.




          * Tidak diaudit                                                                                                      *Unaudited
                                                                        55


514 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 517
                                                                                                                               PT ADIRA DINAMIKA MULTI FINANCE Tbk

                                                              CATATAN ATAS LAPORAN KEUANGAN                                                                                                      NOTES TO THE FINANCIAL STATEMENTS
                                                              Pada tanggal 31 Desember 2024 dan 2023,                                                                                                  As of 31 December 2024 and 2023,
                                                              untuk tahun-tahun yang berakhir pada tanggal tersebut                                                                                              for the years then ended
                                                              (Disajikan dalam jutaan Rupiah,                                                                                                             (Expressed in millions of Rupiah,
                                                              kecuali dinyatakan lain)                                                                                                                             unless otherwise stated)

                                                              10. ASET/LIABILITAS DERIVATIF (lanjutan)                                                10. DERIVATIVE ASSETS/LIABILITIES (continued)

                                                                   Rincian dari kontrak-kontrak tersebut pada tanggal 31 Desember 2024 dan 2023           The details of these contracts as of 31 December 2024 and 2023 are as follows:
                                                                   adalah sebagai berikut:

                                                                                                                                                                                Sisa nilai kontrak/                Aset/(liabilitas) derivatif/
                                                                                                                              Periode kontrak/Contract period                Remaining contract value             Derivative asset/(liabilities)
                                                                               Pihak lawan/            Nilai kontrak/
                                                                               Counterparty            Contract value       Awal/Start               Akhir/End              2024                2023               2024                  2023

                                                                    Cross currency and interest rate swap

                                                                    PT Bank Maybank Indonesia                              12 Desember/            11 Desember/
                                                                    Tbk                               JPY 2.160.000.000   December 2023           December 2026       JPY 1.440.000.000   JPY 2.160.000.000            (8.363)                  1.006

                                                                    PT Bank Maybank Indonesia                               15 Januari/             15 Januari/
                                                                    Tbk                               JPY 2.910.000.000    January 2024            January 2027       JPY 2.182.500.000           -                   (13.237)                      -

                                                                    PT Bank Maybank Indonesia                               19 Januari/             19 Januari/
                                                                    Tbk                               JPY 2.208.000.000    January 2024            January 2027       JPY 1.656.000.000           -                    (8.294)                      -

                                                                    PT Bank Maybank Indonesia                               16 Februari/            16 Februari/
                                                                    Tbk                               JPY 2.991.000.000    February 2024           February 2027      JPY 2.243.250.000           -                    (6.018)                      -

                                                                    PT Bank Maybank Indonesia                                07 Maret/               05 Maret/
                                                                    Tbk                               JPY 3.731.112.000     March 2024              March 2027        JPY 2.798.334.000           -                    (7.526)                      -

                                                                    PT Bank Maybank Indonesia                                26 Maret/               30 Maret/
                                                                    Tbk                                USD 20.000.000       March 2024              March 2027         USD 15.000.000             -                       6.098                     -

                                                                                                                             26 Maret/               30 Maret/
                                                                    PT Bank UOB Indonesia              USD 20.000.000       March 2024              March 2027         USD 15.000.000             -                       7.493                     -

                                                                                                                              3 April/                6 April/
                                                                    PT Bank DBS Indonesia              USD 30.000.000        April 2024              April 2027        USD 25.000.000             -                       8.900                     -

                                                                                                                              3 April/                6 April/
                                                                    PT Bank CTBC Indonesia             USD 30.000.000        April 2024              April 2027        USD 25.000.000             -                       7.086                     -

                                                                                                                             20 Juni/                 21 Juni/
                                                                    PT Bank CIMB Niaga Tbk             USD 60.000.000       June 2024                June 2027         USD 50.000.000             -                   (12.288)                      -




                                                             * Tidak diaudit                                                                                                                                                           *Unaudited
                                                                                                                                                     56




2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 515
Page 518
                                                                                                                              PT ADIRA DINAMIKA MULTI FINANCE Tbk

                                                              CATATAN ATAS LAPORAN KEUANGAN                                                                                                    NOTES TO THE FINANCIAL STATEMENTS
                                                              Pada tanggal 31 Desember 2024 dan 2023,                                                                                                As of 31 December 2024 and 2023,
                                                              untuk tahun-tahun yang berakhir pada tanggal tersebut                                                                                            for the years then ended
                                                              (Disajikan dalam jutaan Rupiah,                                                                                                           (Expressed in millions of Rupiah,
                                                              kecuali dinyatakan lain)                                                                                                                           unless otherwise stated)

                                                              10. ASET/LIABILITAS DERIVATIF (lanjutan)                                                10. DERIVATIVE ASSETS/LIABILITIES (continued)

                                                                   Rincian dari kontrak-kontrak tersebut pada tanggal 31 Desember 2024 dan 2023           The details of these contracts as of 31 December 2024 and 2023 are as follows:
                                                                   adalah sebagai berikut: (lanjutan)                                                     (continued)

                                                                                                                                                                              Sisa nilai kontrak/              Aset/(liabilitas) derivatif/
                                                                                                                              Periode kontrak/Contract period              Remaining contract value           Derivative asset/(liabilities)
                                                                               Pihak lawan/            Nilai kontrak/
                                                                               Counterparty            Contract value       Awal/Start               Akhir/End             2024               2023             2024                  2023

                                                                    Cross currency and interest rate swap
                                                                                                                             21 Juni/                 21 Juni/
                                                                    PT Bank CIMB Niaga Tbk             USD 20.000.000       June 2024                June 2027        USD 16.666.667            -                  (4.066)                      -

                                                                                                                             21 Juni/                 21 Juni/




516 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
                                                                    PT Bank OCBC NISP Tbk              USD 20.000.000       June 2024                June 2027        USD 16.666.667            -                  (4.447)                      -

                                                                                                                               5 Juli/                 6 Juli/
                                                                    PT Bank CIMB Niaga Tbk             USD 20.000.000        July 2024               July 2027        USD 18.333.333            -                  (8.018)                      -

                                                                                                                            14 Agustus/             16 Agustus/
                                                                    PT Bank UOB Indonesia              USD 20.000.000       August 2024             August 2027       USD 18.333.334            -                  (1.609)                      -

                                                                    PT Bank Maybank Indonesia                               14 Agustus/             16 Agustus/
                                                                    Tbk                                USD 20.000.000       August 2024             August 2027       USD 18.333.333            -                  (1.550)                      -

                                                                                                                           26 September/           27 September/
                                                                    PT Bank UOB Indonesia              USD 20.000.000     September 2024          September 2027      USD 18.333.333            -                   16.630                      -

                                                                                                                           26 September/           27 September/
                                                                    PT Bank ANZ Indonesia              USD 20.000.000     September 2024          September 2027      USD 18.333.333            -                   16.599                      -

                                                                                                                                                                                                                  (12.610)                  1.006




                                                             * Tidak diaudit                                                                                                                                                       *Unaudited
                                                                                                                                                     57
Page 519
                                               PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                        NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                                     As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                                for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                                (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                               unless otherwise stated)

10. ASET/LIABILITAS DERIVATIF (lanjutan)                                       10. DERIVATIVE ASSETS/LIABILITIES (continued)

    Kerugian kumulatif yang timbul dari perubahan nilai wajar                     The cumulative losses arising from the changes in fair values
    instrumen derivatif pada tanggal 31 Desember 2024                             of the derivative instruments as of 31 December 2024
    sebesar Rp11.370 (2023: Rp748) disajikan sebagai                              amounting to Rp11,370 (2023: Rp748) were presented as
    “Kerugian kumulatif atas instrumen derivatif untuk lindung                    “Cumulative losses on derivative instruments for cash flows
    nilai arus kas - neto” sebagai bagian “Ekuitas” pada laporan                  hedges - net” under the “Equity” section in the statement of
    posisi keuangan dan akan diakui dalam laporan laba rugi                       financial position and will be recognised in the statement of
    pada saat realisasinya.                                                       profit or loss upon its realisation.

    Pada tahun 2024 dan 2023, jumlah yang telah direklasifikasi                   In 2024 and 2023, the total amount which had been
    dari ekuitas ke laporan laba rugi tahun berjalan adalah                       reclassified from equity to the current year statement of profit
    sebagai berikut:                                                              or loss are as follows:

                                                            2024      -             2023      -

    Jumlah yang telah direklasifikasi dari ekuitas                                                          The amount had been reclassified from equity
      ke laba/(rugi) selisih kurs-bersih                        (10.979)               (17.010)                   to net gain/(loss) on foreign exchange
    Jumlah yang telah direklasifikasi dari ekuitas                                                          The amount had been reclassified from equity
      ke beban bunga dan keuangan                               (91.102)                   (5.618)           to interest expense and financing charges

                                                               (102.081)
                                                                    -                  (22.628)
                                                                                           -

    Jumlah laba rugi selisih kurs yang direklasifikasi dari ekuitas               The foreign exchange gain or loss reclassified from equity is
    dikompensasikan di laporan laba rugi terhadap laba rugi                       offset against the foreign exchange gain or loss from related
    selisih kurs dari pinjaman yang diterima, yang terkait                        hedged borrowings in statement of the profit or loss. The
    dengan lindung nilai. Beban bunga dan keuangan yang di                        interest and financing charges reclassified from equity
    reklasifikasi dari ekuitas adalah swap cost untuk mengubah                    represent swap cost to convert the interest rate.
    tingkat suku bunga.


11. INVESTASI DALAM SAHAM                                                      11. INVESTMENT IN SHARES

    Pada tanggal 2 Oktober 2023, Perseroan melakukan                              On 2 October 2023, the Company invested in PT Home
    penyertaan pada PT Home Credit Indonesia ("HCI") dengan                       Credit Indonesia ("HCI") with purchase price of
    harga beli sebesar EUR23.163.839 (nilai penuh) atau setara                    EUR23,163,839 (full amount) or equivalent to Rp380,397
    dengan Rp380.397 yang mewakili 9,83% (sembilan koma                           which represents 9.83% (nine point eighty three percent) of
    delapan puluh tiga persen) dari modal ditempatkan dan                         the issued and paid up capital of HCI.
    disetor HCI.

    Pada tanggal 4 Maret 2024, HCI meningkatkan modal dasar                       On 4 March 2024, HCI increased its authorized capital by
    dengan menerbitkan saham baru sebanyak 600 lembar                             issuing 600 new shares. All of these shares have been issued
    saham. Seluruh lembar saham tersebut telah ditempatkan                        and paid by shareholders other than the Company, so that
    dan disetor oleh pemegang saham selain Perseroan,                             the Company's ownership percentage in HCI is 9.82% of the
    sehingga persentase kepemilikian Perseroan pada HCI                           total nominal value of HCI shares. As of 31 December 2024
    menjadi 9,82% dari jumlah nilai nominal saham HCI. Pada                       and 2023, the carrying value of investment in shares on
    tanggal 31 Desember 2024 dan 2023, nilai tercatat investasi                   HCI amounting to Rp396,870 and Rp386,360, respectively.
    dalam saham pada HCI masing-masing sebesar Rp396.870
    dan Rp386.360.




 * Tidak diaudit                                                                                                                          *Unaudited
                                                                          58


                                                                                  2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 517
Page 520
                                                     PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                              As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                         for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                         (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                        unless otherwise stated)

         11. INVESTASI DALAM SAHAM (lanjutan)                                        11. INVESTMENT IN SHARES (continued)

             Tabel berikut menunjukkan perubahan nilai tercatat                         The following table show movement of the carrying amount
             investasi dalam saham pada tahun berjalan dan tahun                        of investment in shares during the current year and prior
             sebelumnya:                                                                year:

                                                                     2024   -             2023    -

             Nilai perolehan awal tahun                                 386.360              380.397               Acquisition cost at beginning of the year
             Penyesuaian biaya perolehan                                 (1.783)               5.963                         Adjustment of acquisition cost
             Akumulasi perubahan nilai wajar yang diakui                                                      Accumulated changes in fair value recognised
                dalam penghasilan komprehensif lain:                                                                    in other comprehensive income:
                Saldo awal                                                  -                     -                                    Beginning balance
                Perubahan nilai wajar selama                                                                                Changes in fair value during
                   tahun berjalan                                        12.293
                                                                            -                     -                                  the current year
                Saldo akhir                                              12.293
                                                                            -                    -                                        Ending balance
             Nilai tercatat                                             396.870
                                                                            -                386.360
                                                                                                 -                                         Carrying amount


             Lihat Catatan 37 untuk rincian saldo dan transaksi dengan                   Refer to Note 37 for details of balances and transactions with
             pihak berelasi.                                                             related parties.

             Informasi mengenai klasifikasi dan nilai wajar investasi                    Information with respect to the classification and fair value of
             dalam saham diungkapkan pada Catatan 39.                                    investment in shares is disclosed in Note 39.


         12. INVESTASI PADA ENTITAS ASOSIASI                                         12. INVESTMENT IN ASSOCIATE

             Pada tanggal 23 Juni 2023, Perseroan telah                                  On 23 June 2023, the Company has signed a conditional
             menandatangani suatu perjanjian jual beli bersyarat                         sale and purchase agreement in connection with acquisition
             sehubungan dengan pengambilalihan 10% (sepuluh                              of 10% (ten percent) of all shares issued by PT Mandala
             persen) dari seluruh saham yang dikeluarkan PT Mandala                      Multifinance Tbk ("MFIN") with the transaction price of
             Multifinance Tbk ("MFIN") dengan nilai transaksi sebesar                    Rp873,700. The shares sale and purchase transaction has
             Rp873.700. Transaksi jual beli saham telah selesai                          been completed on 13 March 2024. This investment is
             dilakukan pada tanggal 13 Maret 2024. Penyertaan ini                        accounted for using the equity method.
             dicatat dengan menggunakan metode ekuitas.

             Pada tanggal 31 Desember 2024, entitas asosiasi yang                        As of 31 December 2024, the associate of the Company was
             dimiliki oleh Perseroan adalah sebagai berikut:                             as follow:

                                                                                          Persentase
                                                   Lokasi bisnis/   Bidang usaha/        kepemilikan/                            2024
                       Nama entitas/                 Place of           Type of          % of interest          Aset bersih/             Nilai tercatat/
                       Name of entity                busines           business           ownership              Net assets             Carrying amount

             PT Mandala Multifinance Tbk              Indonesia      Pembiayaan/              10%
                                                                                                                       3.896.707                  901.143
             ("MFIN")                                                 Financing

             Perseroan memiliki secara langsung saham entitas asosiasi                  The Company has direct ownership of the associate’s share,
             berupa saham biasa. Negara tempat pendirian atau                           in the form of ordinary shares. The country of incorporation
             pendaftaran merupakan lokasi bisnis yang utama.                            or registration is also their principal place of business.

             Meskipun Perseroan memiliki kurang dari 20% saham                          Although the Company holds less than 20% of the equity
             MFIN, Perseroan memiliki pengaruh signifikan yang                          shares of MFIN, the Company has significant influence as
             ditunjukkan dengan dua direktur Perseroan yang menjabat                    demonstrated by two of the Company's directors hold a
             sebagai komisaris MFIN. Dengan adanya kondisi tersebut,                    position as commissioners of MFIN. Given this condition, the
             Perseoran dianggap memiliki kekuatan untuk berpartisipasi                  Company is considered has the power to participate in the
             dalam pengambilan keputusan keuangan dan operasi                           financial and operating policy decisions of MFIN.
             MFIN.




          * Tidak diaudit                                                                                                                     *Unaudited
                                                                                59


518 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 521
                                               PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                      As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                 for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                 (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                unless otherwise stated)

12. INVESTASI PADA ENTITAS ASOSIASI (lanjutan)                      12. INVESTMENT IN ASSOCIATE (continued)

   Tabel di bawah ini menyajikan informasi keuangan dari                 The following table summarizes the financial information of
   investasi Perseroan pada entitas asosiasi seperti yang                the Company’s investment in associate as included in its own
   termasuk dalam laporan keuangan terpisahnya, yang                     financial statements, adjusted for fair value adjustments at
   disesuaikan dengan penyesuaian nilai wajar pada saat                  acquisition. The table also reconciles financial information to
   akuisisi. Tabel di bawah juga merekonsiliasi informasi                the carrying amount of the Company’s interest in associate:
   keuangan ke nilai tercatat kepentingan Perseroan pada
   entitas asosiasi:

                                                                2024       -

   Total aset                                                        6.676.450                                                Total assets
   Total liabilitas                                                 (2.779.743)
                                                                           -                                                 Total liabilities

   Aset bersih (100%)                                               3.896.707                                            Net assets (100%)

   Persentase kepemilikan (10%)                                                                           Percentage of ownership (10%)
   Bagian Perseroan atas aset bersih                                  389.671                           The Company's share of net assets
   Penyesuaian nilai wajar dan lainnya                                536.922                              Fair value and other adjustment
   Amortisasi atas penyesuaian nilai wajar                            (25.450)
                                                                          -                            Amortization of fair value adjustment

   Nilai tercatat dari investasi pada entitas asosiasi                901.143
                                                                          -                      Carrying amount of investment in associate
                                                                            -

   Pendapatan                                                       2.372.024                                                      Income
   Laba bersih                                                        517.940                                                 Net income
   Total penghasilan komprehensif                                     500.276
                                                                          -                                    Total comprehensive income

   Bagian Perseroan atas total penghasilan                                                     The Company's share of total comprehensive
     komprehensif                                                      50.028
                                                                          -                                                     income


   Rekonsiliasi atas ringkasan informasi keuangan yang                    Reconciliation of the summarized financial information
   disajikan terhadap nilai buku dari kepentingan entitas                 presented to the carrying amount of its interest in associate
   asosiasi adalah sebagai berikut:                                       is as follow:

                                                                2024       -

   Nilai tercatat - 13 Maret 2024                                     339.643                            Carrying amount - 13 March 2024
   Penyesuaian nilai wajar dan lainnya                                541.390                              Fair value and other adjustment
   Amortisasi atas penyesuaian nilai wajar                            (25.450)                         Amortization of fair value adjustment
   Laba bersih yang diserap - 10 bulan                                 45.560
                                                                          -                              Net income absorbed - 10 months

   Nilai tercatat                                                     901.143
                                                                          -                                                Carrying amount


   Pada tanggal 30 Desember 2024, Perseroan menerima                      On 30 December 2024, the Company received a stock
   dividen saham dari MFIN yang mengakibatkan peningkatan                 dividend from MFIN, resulting in an increase in the number
   jumlah saham yang dimiliki dari 265.000.000 lembar saham               of shares owned from 265,000,000 shares to 267,703,000
   menjadi 267.703.000 lembar saham. Peningkatan lembar                   shares. The increase in the number of shares does not cause
   saham tidak menyebabkan perubahan pada persentase                      a change in ownership percentage.
   kepemilikan.

   Lihat Catatan 37 untuk rincian saldo dan transaksi dengan              Refer to Note 37 for details of balances and transactions with
   pihak berelasi.                                                        related parties.




* Tidak diaudit                                                                                                              *Unaudited
                                                               60


                                                                         2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 519
Page 522
                                                 PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                    NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                                 As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                            for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                            (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                           unless otherwise stated)

         13. ASET TETAP                                                             13. FIXED ASSETS

                                                                                  2024                                                1
                                          Saldo awal/
                                          Beginning        Penambahan/       Pelepasan/        Reklasifikasi/        Saldo akhir/
                                           balance -         Additions -     Disposals -      Reclassifications
                                                                                                              -     Ending balance-


             Harga perolehan                                                                                                                       Acquisition cost
               Tanah                            72.050             24.877              -                    -                 96.927                          Land
               Bangunan                         44.546              4.614              -                 43.344               92.504                      Buildings
               Perabotan, perlengkapan                                                                                                      Furniture, fixtures and
                 dan peralatan kantor          723.096             42.457          (41.474)                  -               724.079          office equipment
               Kendaraan bermotor                1.460                -                (94)                  -                 1.366                Motor vehicles
                                               841.152             71.948          (41.568)              43.344              914.876
                Bangunan dalam
                  penyelesaian                  19.412             33.917              -                 (43.344)              9.985          Building in progress
                                               860.564           105.865           (41.568)                  -               924.861

             Akumulasi penyusutan                                                                                                         Accumulated depreciation
               Bangunan                         (34.247)           (2.237)             -                     -               (36.484)                     Buildings
               Perabotan, perlengkapan                                                                                                      Furniture, fixtures and
                 dan peralatan kantor          (596.171)          (45.751)          41.374                   -              (600.548)         office equipment
               Kendaraan bermotor                  (442)             (260)              95                   -                  (607)               Motor vehicles
                                               (630.860)          (48.248)          41.469                   -              (637.639)

             Nilai buku neto                   229.704
                                                   -                                                                         287.222
                                                                                                                                 -                  Net book value


                                                                                  2023                                                1
                                          Saldo awal/
                                          Beginning        Penambahan/       Pelepasan/        Reklasifikasi/        Saldo akhir/
                                           balance -         Additions -     Disposals -      Reclassifications
                                                                                                              -     Ending balance-


             Harga perolehan                                                                                                                       Acquisition cost
               Tanah                            72.050                -                -                     -                72.050                          Land
               Bangunan                         44.546                -                -                     -                44.546                      Buildings
               Perabotan, perlengkapan                                                                                                      Furniture, fixtures and
                 dan peralatan kantor          647.999             97.875          (22.778)                  -               723.096          office equipment
               Kendaraan bermotor                1.525                -                (65)                  -                 1.460                Motor vehicles
                                               766.120             97.875          (22.843)                  -               841.152
                Bangunan dalam
                  penyelesaian                      -              19.412              -                     -                19.412          Building in progress
                                               766.120           117.287           (22.843)                  -               860.564

             Akumulasi penyusutan                                                                                                         Accumulated depreciation
               Bangunan                         (32.274)           (1.973)             -                     -               (34.247)                     Buildings
               Perabotan, perlengkapan                                                                                                      Furniture, fixtures and
                 dan peralatan kantor          (571.837)          (46.467)          22.133                   -              (596.171)         office equipment
               Kendaraan bermotor                  (246)             (261)              65                   -                  (442)               Motor vehicles
                                               (604.357)          (48.701)          22.198                   -              (630.860)

             Nilai buku neto                   161.763
                                                     1                                                                       229.704
                                                                                                                                   1                Net book value


             Seluruh aset tetap Perseroan merupakan aset kepemilikan                       All of the Company’s fixed assets are direct ownership assets.
             langsung.

             Hak atas tanah berupa sertifikat Hak Guna Bangunan (HGB)                      The land rights are in the form of certificate of Hak Guna
             dengan jangka waktu masa penggunaan akan berakhir                             Bangunan (HGB), which will be due from 2025 to 2044.
             antara tahun 2025 sampai dengan tahun 2044. Manajemen                         Management believes that the land rights can be renewed or
             berpendapat bahwa hak kepemilikan atas tanah tersebut                         extended upon expiration.
             dapat diperbaharui atau diperpanjang pada saat jatuh tempo.



          * Tidak diaudit                                                                                                                            *Unaudited
                                                                               61


520 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 523
                                            PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                            NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                         As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                    for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                    (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                   unless otherwise stated)

13. ASET TETAP (lanjutan)                                                13. FIXED ASSETS (continued)

    Rincian keuntungan atas pelepasan aset tetap adalah                     Details of gain on disposal of fixed assets are as follows:
    sebagai berikut:

                                                         2024     -          2023    -

    Hasil pelepasan aset tetap                                    667                450               Proceeds from disposal of fixed assets
    Nilai buku aset tetap                                         (99)              (645)                          Book value of fixed assets

    Laba/(rugi) atas pelepasan aset tetap                         568
                                                                    1               (195)
                                                                                       1               Gain/(loss) on disposal of fixed assets

    Laba/(rugi) atas pelepasan aset tetap diakui sebagai bagian             Gain/(loss) on disposal of fixed assets is recognised as part
    dari “Pendapatan Lain-lain” pada laporan laba rugi.                     of “Other Income” in the statement of profit or loss.

    Pada tanggal 31 Desember 2024, aset tetap, kecuali tanah,               As of 31 December 2024, fixed assets, except for land, were
    telah diasuransikan kepada PT Zurich Asuransi Indonesia                 insured by PT Zurich Asuransi Indonesia Tbk, a related
    Tbk, pihak berelasi, terhadap risiko kerugian kebakaran,                party, against losses arising from fire, flood and other risks
    kebanjiran dan risiko lainnya dengan nilai pertanggungan                with a total insurance coverage amounting to Rp190,786
    sejumlah Rp190.786 (2023: Rp149.395). Manajemen                         (2023: Rp149,395). Management believes that the
    berpendapat bahwa nilai pertanggungan tersebut sudah                    coverage is adequate to cover possible losses from such
    memadai untuk menutupi kemungkinan kerugian atas aset                   risks.
    yang dipertanggungkan.

    Pada tanggal 31 Desember 2024, aset tetap dengan harga                  As of 31 December 2024, fixed assets with acquisition cost
    perolehan sebesar Rp522.165 (2023: Rp498.260) telah                     amounting to Rp522,165 (2023: Rp498,260) have been fully
    disusutkan penuh dan masih digunakan oleh Perseroan.                    depreciated and are still being used by the Company.

    Tidak ada aset tetap yang dijadikan jaminan pada tanggal                There were no fixed assets pledged as collateral as of
    31 Desember 2024 dan 2023.                                              31 December 2024 and 2023.

    Tidak ada beban bunga pinjaman yang dikapitalisasi                      There were no interest expenses from borrowings which
    sebagai aset tetap pada tahun 2024 dan 2023.                            were capitalised to fixed assets in 2024 and 2023.

    Berdasarkan evaluasi manajemen Perseroan, tidak terdapat                Based on management’s assessment, there are no events
    kejadian atau perubahan keadaan yang mengindikasikan                    or changes in circumstances which may indicate an
    adanya penurunan nilai aset tetap Perseroan pada tanggal                impairment in value of fixed assets as of 31 December 2024
    31 Desember 2024 dan 2023.                                              and 2023.

    Estimasi nilai wajar aset tetap Perseroan (tanah dan                    The estimated fair value of the Company’s fixed assets
    bangunan berdasarkan nilai jual objek pajak) pada tanggal               (land and building based on tax object sale value) as of
    31 Desember 2024 sebesar Rp208.930 (2023: Rp177.970).                   31 December 2024 amounted to Rp208,930 (2023:
                                                                            Rp177,970).

    Pada tanggal 31 Desember 2024, persentase nilai tercatat                As of 31 December 2024 the percentage of carrying amount
    bangunan dalam penyelesaian terhadap estimasi nilai                     of building in progress to the estimated contract value is
    kontrak adalah 17,35% dan diperkirakan akan selesai pada                17.35% and estimated to be completed at end of 2025.
    akhir tahun 2025.

    Tidak ada aset tetap yang tidak dipakai sementara.                      There are no fixed assets that are not used temporarily.

    Tidak ada aset tetap yang dihentikan dari penggunaan aktif              There are no fixed assets that have been discontinued from
    dan tidak diklasifikasikan sebagai tersedia untuk dijual.               active use and are not classified as held for sale.




 * Tidak diaudit                                                                                                               *Unaudited
                                                                  62


                                                                           2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 521
Page 524
                                                 PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                   NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                                As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                           for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                           (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                          unless otherwise stated)

         14. ASET HAK GUNA                                                         14. RIGHT-OF-USE ASSETS

             Perseroan menyewa aset berupa bangunan dan data                            The Company leases assets which consist of building and
             centre. Masa sewa berkisar antara 3 bulan - 10 tahun.                      data centre. The lease term ranging from 3 months - 10 years.

             Perseroan mempunyai sewa dengan aset bernilai rendah.                      The Company has leases with low value assets. The
             Perseroan menerapkan pengecualian pengakuan aset hak                       Company applies lease of low-value assets recognition
             guna atas sewa dengan aset bernilai rendah tersebut (lihat                 exemptions for these right-of-use assets (see Note 34).
             Catatan 34).

             Nilai tercatat aset hak guna pada tanggal 31 Desember 2024                 The carrying amount of right-of-use assets                as   of
             dan 2023 adalah sebagai berikut:                                           31 December 2024 and 2023 are as follows:

                                                                                 2024                                        1
                                                Saldo awal/
                                                Beginning        Penambahan/            Pelepasan/          Saldo akhir/
                                                 balance -         Additions -          Disposals -        Ending balance-


            Harga perolehan                                                                                                               Acquisition cost
              Bangunan                                466.081             90.463              (70.913)              485.631                   Buildings
              Data centre                              13.744             15.145               (5.175)               23.714                 Data centre
                                                      479.825           105.608               (76.088)              509.345

            Akumulasi penyusutan                                                                                                 Accumulated depreciation
              Bangunan                               (211.328)           (96.527)              70.913              (236.942)                  Buildings
              Data centre                              (6.015)            (8.029)               5.175                (8.869)                Data centre
                                                     (217.343)          (104.556)              76.088              (245.811)

            Nilai buku neto                           262.482
                                                          -                                                         263.534
                                                                                                                          1                Net book value


                                                                                 2023                                        1
                                                Saldo awal/
                                                Beginning        Penambahan/            Pelepasan/          Saldo akhir/
                                                 balance -         Additions -          Disposals -        Ending balance-


            Harga perolehan                                                                                                               Acquisition cost
              Bangunan                                445.893             87.777              (67.589)              466.081                   Buildings
              Data centre                              22.990              5.482              (14.728)               13.744                 Data centre
                                                      468.883             93.259              (82.317)              479.825

            Akumulasi penyusutan                                                                                                 Accumulated depreciation
              Bangunan                               (186.103)           (92.814)              67.589              (211.328)                  Buildings
              Data centre                             (13.618)            (7.125)              14.728                (6.015)                Data centre
                                                     (199.721)           (99.939)              82.317              (217.343)

            Nilai buku neto                           269.162
                                                          -                                                         262.482
                                                                                                                          1                Net book value


            Jumlah yang diakui pada laba rugi pada tahun 2024 dan 2023                  The amounts recognised in profit or loss for 2024 and 2023
            yang timbul dari sewa adalah beban penyusutan aset hak                      arising from the lease are depreciation of right-of-use assets
            guna yang dicatat sebagai beban umum dan administrasi                       expenses which are recorded as general and administrative
            (lihat Catatan 34); dan beban bunga atas liabilitas sewa yang               expenses (see Note 34); and interest expense on the lease
            dicatat sebagai beban bunga dan keuangan (lihat Catatan                     liabilities which is recorded as interest expense and financing
            33).                                                                        charges (see Note 33).




          * Tidak diaudit                                                                                                                  *Unaudited
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Page 525
                                     PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                       NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                                    As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                               for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                               (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                              unless otherwise stated)

15. ASET TAK BERWUJUD                                                       15. INTANGIBLE ASSETS

                                                                          2024                                                  1
                              Saldo awal/
                              Beginning        Penambahan/           Pelepasan/        Reklasifikasi/          Saldo akhir/
                               balance -         Additions -         Disposals -      Reclassifications
                                                                                                      -       Ending balance-


    Harga perolehan                                                                                                                         Acquisition cost
      Perangkat lunak              513.969              1.023                  -                  229.585              744.577                   Software
      Perangkat lunak dalam                                                                                                                Software under
        penyelesaian                43.283           222.781                   -                  (229.585)             36.479             development
      Perpanjangan hak
        atas tanah                    1.688               -                    -                       -                 1.688      Extension of land rights
                                   558.940           223.804                   -                       -               782.744

    Akumulasi                                                                                                                                  Accumulated
      amortisasi                                                                                                                              amortisation
      Perangkat lunak              (437.360)          (49.332)                 -                       -              (486.692)                  Software
      Perpanjangan hak
        atas tanah                     (921)              (85)                 -                       -                 (1.006)    Extension of land rights
                                   (438.281)          (49.417)                 -                       -              (487.698)

    Nilai buku neto                120.659
                                         1                                                                             295.046
                                                                                                                             1                Net book value


                                                                          2023                                                  1
                              Saldo awal/
                              Beginning        Penambahan/           Pelepasan/        Reklasifikasi/          Saldo akhir/
                               balance -         Additions -         Disposals -      Reclassifications
                                                                                                      -       Ending balance-


    Harga perolehan                                                                                                                         Acquisition cost
      Perangkat lunak              499.335              2.165                  -                   12.469              513.969                   Software
      Perangkat lunak dalam                                                                                                                Software under
        penyelesaian                15.494             40.258                  -                   (12.469)             43.283             development
      Perpanjangan hak
        atas tanah                    1.688               -                    -                       -                 1.688      Extension of land rights

                                   516.517             42.423                  -                       -               558.940


    Akumulasi                                                                                                                                  Accumulated
      amortisasi                                                                                                                              amortisation
      Perangkat lunak              (386.954)          (50.406)                 -                       -              (437.360)                  Software
      Perpanjangan hak
        atas tanah                     (837)              (84)                 -                       -                   (921)    Extension of land rights

                                   (387.791)          (50.490)                 -                       -              (438.281)


    Nilai buku neto                128.726
                                         1                                                                             120.659
                                                                                                                             1                Net book value



16. ASET LAIN-LAIN                                                          16. OTHER ASSETS

                                                              2024    -              2023     -

    Uang muka                                                    27.043                   9.162                                           Advance payments
    Uang jaminan                                                 14.058                  13.881                                            Security deposits

                                                                 41.101                  23.043
                                                                                              1




* Tidak diaudit                                                                                                                                *Unaudited
                                                                       64


                                                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 523
Page 526
                                                    PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                          NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                       As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                  for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                  (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                 unless otherwise stated)

         16. ASET LAIN-LAIN (lanjutan)                                        16. OTHER ASSETS (continued)

             Transaksi yang mendasari pencatatan uang muka adalah                Underlying transactions in recording advance payments are
             pembayaran uang muka (down payment) untuk pembelian                 down payment for purchase goods or services. The advance
             barang dan jasa. Uang muka tersebut akan direklas ke akun           payments will be reclassified to the expenses or asset
             biaya atau aset pada saat barang atau jasa diterima.                accounts when the goods or services are received.

             Uang jaminan merupakan security deposit yang dibayarkan             Security deposit is a deposit that the Company pays to the
             Perseroan kepada pemilik gedung pada saat Perseroan                 building owner when the Company rents office space. The
             menyewa ruangan kantor. Uang jaminan akan dikembalikan              security deposit will be returned by the building owner when
             oleh pemilik gedung ketika masa sewa berakhir.                      the rental period ends.


         17. PINJAMAN YANG DITERIMA                                           17. BORROWINGS

                                                                2024     -         2023   -

              Pihak ketiga                                                                                                            Third parties
                 Rupiah                                                                                                                   Rupiah
                 PT Bank Mandiri (Persero) Tbk                   1.142.639          1.727.299                    PT Bank Mandiri (Persero) Tbk
                 PT Bank Pan Indonesia Tbk                       1.042.159          1.931.525                       PT Bank Pan Indonesia Tbk
                 PT Bank Central Asia Tbk                          599.374          1.064.698                         PT Bank Central Asia Tbk
                 PT Bank Maybank Indonesia Tbk                     527.538          1.551.605                   PT Bank Maybank Indonesia Tbk
                 Citibank, N.A., Indonesia                         450.000                -                            Citibank, N.A., Indonesia
                 PT Bank Negara Indonesia Tbk                      320.527                -                      PT Bank Negara Indonesia Tbk
                 PT Bank UOB Indonesia                             250.000             75.000                          PT Bank UOB Indonesia
                 PT Bank DKI                                       155.556                -                                        PT Bank DKI
                 PT Bank BCA Syariah                               133.333            233.333                             PT Bank BCA Syariah
                 PT Bank Pembangunan Daerah Jawa Barat                                                 PT Bank Pembangunan Daerah Jawa Barat
                    dan Banten Tbk                                119.982             181.623                               dan Banten Tbk
                 PT Bank DBS Indonesia                            108.244              91.458                           PT Bank DBS Indonesia
                 PT Bank Muamalat Indonesia Tbk                       -                75.000                  PT Bank Muamalat Indonesia Tbk

                                                                 4.849.352          6.931.541

              Pihak berelasi                                                                                                     Related parties
                 Rupiah                                                                                                                Rupiah
                 MUFG Bank, Ltd. (Jakarta)                        433.333           1.154.167                        MUFG Bank, Ltd. (Jakarta)
                 PT Bank Danamon Indonesia Tbk                    215.278             992.083                   PT Bank Danamon Indonesia Tbk

                                                                  648.611           2.146.250

                Dolar Amerika Serikat                                                                                       United States Dollar
                MUFG Bank, Ltd. (Hong Kong) - Sindikasi          4.104.225                -            MUFG Bank, Ltd. (Hong Kong) - Syndicated

                Yen Jepang                                                                                                       Japanese Yen
                MUFG Bank, Ltd. (Singapura)                      1.063.278            235.181                       MUFG Bank, Ltd. (Singapore)

                                                                 5.816.114          2.381.431

                                                                10.665.466
                                                                         1          9.312.972
                                                                                            1


             Pada tanggal 31 Desember 2024, pinjaman yang diterima               As of 31 December 2024, the borrowings include transaction
             termasuk beban transaksi yang terkait langsung dengan               costs directly attributable to the origination of borrowings
             pinjaman yang diterima sebesar Rp2.593 (2023: Rp7.070)              amounting to Rp2,593 (2023: Rp7,070) (see Note 2d.2).
             (lihat Catatan 2d.2).

             Rata-rata tertimbang tingkat suku bunga efektif per tahun           The weighted average effective interest rate per annum on
             atas pinjaman yang diterima pada tanggal 31 Desember                borrowings as of 31 December 2024 was 6.94% (2023:
             2024 adalah 6,94% (2023: 6,97%).                                    6.97%).




          * Tidak diaudit                                                                                                            *Unaudited
                                                                         65


524 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 527
                                            PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                              As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                         for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                         (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                        unless otherwise stated)

17. PINJAMAN YANG DITERIMA (lanjutan)                                       17. BORROWINGS (continued)

   Rincian dari pinjaman yang diterima adalah sebagai berikut:                    The details of borrowings are as follows:

                                     Batas maksimum        Perjanjian terakhir/             Suku bunga kontraktual/
                                          kredit/           Latest agreement                Contractual interest rate
        Nama Bank/        Fasilitas/ Maximum credit                                                                           Cicilan pokok/
        Bank Name          Facility        limit       Awal/Start       Akhir/End            2024             2023        Principal installment

   PT Bank Mandiri                                    29 September/       30 Juni/                                            Setiap satu bulan sekali/
   (Persero) Tbk             I             2.000.000 September 2023     June 2026        6,80% - 7,22%    4,80% - 7,22%                  Monthly basis
                                                      29 September/       9 April/                                            Setiap satu bulan sekali/
                             II            2.000.000 September 2023      April 2028      6,50% - 7,20%    6,50% - 7,20%                  Monthly basis
                                                          2 Juli/          1 Juli/                                            Setiap satu bulan sekali/
                             III           2.000.000    July 2024        July 2029       6,55% - 6,70%          -                        Monthly basis
                                                       26 Januari/      25 Januari/                                           Setiap satu bulan sekali/
                             IV              250.000 January 2024      January 2026            -                -                        Monthly basis

   PT Bank Maybank                                      28 Maret/      28 Desember/                                        Setiap satu bulan sekali/
   Indonesia Tbk             I             1.000.000   March 2023     December 2026          7,35%            7,35%                   Monthly basis
                                                         23 Juni/        23 Maret/                                         Setiap satu bulan sekali/
                             II            1.000.000   June 2023        March 2027       6,50% - 7,25%    6,50% - 7,25%               Monthly basis
                                                                                                                          Pembayaran penuh pada
                                                         23 Juni/        23 Juni/                                           saat jatuh tempo/Bullet
                             III             250.000    June 2023       June 2025        6,25% - 6,45%    6,00% - 6,20%   payment on maturity date
                                                          2 Juli/         2 Juli/                                          Setiap satu bulan sekali/
                             IV              700.000    July 2024       July 2028              -                -                     Monthly basis

                                                                                                                          Pembayaran penuh pada
   Citibank, N.A.,                                      27 Maret/      9 Februari/                                          saat jatuh tempo/Bullet
   Indonesia                 I               600.000   March 2024     February 2025      6,55% - 6,75%          -         payment on maturity date

                                                                                                                          Pembayaran penuh pada
   PT Bank Central Asia                                12 Agustus/       14 Maret/                                          saat jatuh tempo/Bullet
   Tbk                       I               500.000 August 2024        March 2025             -          6,00% - 6,40%   payment on maturity date
                                                      5 September/       20 April/                                         Setiap satu bulan sekali/
                             II            1.000.000 September 2022     April 2026       7,16% - 7,19%    7,16% - 7,19%               Monthly basis
                                                       12 Agustus/        12 Juni/                                         Setiap satu bulan sekali/
                             III           1.000.000 August 2024        June 2028            7,00%            7,00%                   Monthly basis

                                                         26 Juni/      30 September/                                          Setiap satu bulan sekali/
   PT Bank BCA Syariah       I               300.000    June 2023     September 2029     7,25% - 7,35%    7,25% - 7,35%                  Monthly basis

                                                                                                                          Pembayaran penuh pada
   PT Bank Danamon                                    6 November/       31 Januari/                                         saat jatuh tempo/Bullet
   Indonesia Tbk             I               450.000 November 2023     January 2025      6,10% - 6,45%    6,00% - 6,45%   payment on maturity date
                                                      6 November/       31 Januari/                                        Setiap satu bulan sekali/
                             II                      November 2023     January 2028      5,20% - 7,35%    4,90% - 7,35%               Monthly basis
                                           1.050.000
                                                      6 November/       31 Januari/                                        Setiap satu bulan sekali/
                             III                     November 2023     January 2028          7,20%              -                     Monthly basis

   MUFG Bank, Ltd.                                    23 Desember/       23 Juni/                                          Setiap satu bulan sekali/
   (Jakarta)                 I               500.000 December 2022      June 2024            6,98%            6,98%                   Monthly basis
                                                                                                                          Pembayaran penuh pada
                                                     12 September/  30 Desember/                                            saat jatuh tempo/Bullet
                             II             500.000 September 2024 December 2025         5,90% - 6,70%    3,90% - 6,15%   payment on maturity date
                                                        21 Juni/      3 Februari/                                          Setiap tiga bulan sekali/
                             III            800.000    June 2023    February 2026        6,00% - 6,60%    6,00% - 6,60%             Quarterly basis
                                                     23 Desember/      23 Juni/                                            Setiap tiga bulan sekali/
                             IV             500.000 December 2022     June 2026          7,25% - 7,30%    7,25% - 7,30%             Quarterly basis
                                                        20 Juli/     20 Januari/                                           Setiap satu bulan sekali/
                             V              200.000    July 2023    January 2025             6,60%            6,60%                   Monthly basis
                                                     12 September/  12 September/                                          Setiap tiga bulan sekali/
                             VI       USD50.000.000 September 2024 September 2028              -                -                   Quarterly basis




* Tidak diaudit                                                                                                                        *Unaudited
                                                                       66


                                                                              2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 525
Page 528
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                  NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                               As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                          for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                          (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                         unless otherwise stated)

         17. PINJAMAN YANG DITERIMA (lanjutan)                                        17. BORROWINGS (continued)

             Rincian dari pinjaman yang diterima adalah sebagai berikut:                    The details of borrowings are as follows: (continued)
             (lanjutan)

                                               Batas maksimum        Perjanjian terakhir/             Suku bunga kontraktual/
                                                    kredit/           Latest agreement                Contractual interest rate
                Nama Bank/          Fasilitas/ Maximum credit                                                                           Cicilan pokok/
                Bank Name            Facility        limit       Awal/Start       Akhir/End            2024             2023        Principal installment

                                               USD100.000.000
            MUFG Bank, Ltd.                       (Equivalent to 21 November/   21 November/                                         Setiap tiga bulan sekali/
            (Singapura)                 I      ¥14.000.112.000) November 2023   November 2027      0,57% - 0,72%        0,72%                 Quarterly basis

            MUFG Bank, Ltd.
            (Hong Kong –                                       1 Februari/        1 Agustus/                                         Setiap tiga bulan sekali/
            Sindikasi/Syndicated)       I      USD300.000.000 February 2024      August 2027       5,27% - 6,29%          -                   Quarterly basis

            PT Bank Negara                                      19 Februari/     18 Februari/                                       Setiap satu bulan sekali/
            Indonesia Tbk              I               500.000 February 2024    February 2028          6,50%              -                    Monthly basis

            PT Bank UOB                                         19 Desember/        19 Juni/                                         Setiap tiga bulan sekali/
            Indonesia                  I               500.000 December 2022       June 2024           6,60%        6,50% - 6,60%             Quarterly basis
                                                                  13 Maret/      13 September/                                       Setiap tiga bulan sekali/
                                       II              500.000   March 2024     September 2025         6,80%              -                   Quarterly basis

            PT Bank Pan                                        14 November/      14 November/                                        Setiap satu bulan sekali/
            Indonesia Tbk               I            1.000.000 November 2022    November 2026      6,65% - 7,30%    6,30% - 7,30%               Monthly basis
                                                                20 Februari/      20 Februari/                                       Setiap satu bulan sekali/
                                       II            1.000.000 February 2023    February 2027          7,10%            7,10%                   Monthly basis
                                                                 27 Maret/         27 Maret/                                         Setiap satu bulan sekali/
                                       III           1.000.000 March 2023         March 2027       6,30% - 7,10%    6,30% - 7,10%               Monthly basis
                                                                 22 Februari/     22 Februari/                                       Setiap satu bulan sekali/
                                       IV            2.000.000 February 2024    February 2028          6,30%              -                     Monthly basis

            PT Bank
            Pembangunan
            Daerah
            Jawa Barat & Banten                                    27 Juli/        27 April/                                         Setiap satu bulan sekali/
            Tbk                        I               500.000   July 2023        April 2027       6,60% - 6,80%    6,60% - 6,65%               Monthly basis
                                                                  25 April/       25 Januari/                                        Setiap satu bulan sekali/
                                       II              500.000   April 2024      January 2028          6,68%              -                     Monthly basis

            PT Bank DBS                                         4 September/   4 September/                                          Setiap tiga bulan sekali/
            Indonesia                  I               300.000 September 2023 September 2027       6,60% - 6,80%        6,80%                 Quarterly basis
                                                                   14 Juni/    14 Desember/                                          Setiap tiga bulan sekali/
                                       II              200.000   June 2024    December 2027              -                -                   Quarterly basis

            PT Bank Muamalat                                       14 Juni/      30 Agustus/                                         Setiap satu bulan sekali/
            Indonesia Tbk               I              200.000   June 2024       August 2026           6,35%            6,35%                   Monthly basis

                                                                                                                                    Pembayaran penuh pada
            PT Bank CTBC                                        10 Desember/    15 Desember/                                          saat jatuh tempo/Bullet
            Indonesia                  I               175.000 December 2024    December 2025      6,15% - 6,20%          -         payment on maturity date

                                                                11 September/      10 April/                                         Setiap satu bulan sekali/
            PT Bank DKI                I               184.722 September 2024     April 2026           7,35%              -                     Monthly basis

            PT Bank Rakyat                                      23 September/  23 September/                                         Setiap satu bulan sekali/
            Indonesia Tbk              I             1.000.000 September 2024 September 2028             -                -                     Monthly basis




          * Tidak diaudit                                                                                                                     *Unaudited
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526 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 529
                                        PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                           NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                        As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                   for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                   (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                  unless otherwise stated)

17. PINJAMAN YANG DITERIMA (lanjutan)                                    17. BORROWINGS (continued)

   Untuk pinjaman sindikasi MUFG Bank, Ltd. (Hong Kong),                    For MUFG Bank, Ltd. (Hong Kong) syndicated borrowing,
   CTBC Bank Co., Ltd., DBS Bank Ltd., Maybank Securities                   CTBC Bank Co., Ltd., DBS Bank Ltd., Maybank Securities
   PTE Ltd., MUFG Bank, Ltd., dan United Overseas Bank                      PTE Ltd., MUFG Bank, Ltd., dan United Overseas Bank
   Limited bertindak sebagai mandated lead arrangers dan                    Limited acted as mandated lead arrangers and bookrunners,
   bookrunners, MUFG Bank, Ltd. (Hong Kong) sebagai agent.                  MUFG Bank, Ltd. (Hong Kong) acted as agent. CTBC Bank
   CTBC Bank Co., Ltd. (Singapore), PT Bank DBS Indonesia,                  Co., Ltd. (Singapore), PT Bank DBS Indonesia, Malayan
   Malayan Banking Berhad (Singapore), MUFG Bank, Ltd.                      Banking Berhad (Singapore), MUFG Bank, Ltd. (Singapore),
   (Singapore), United Overseas Bank Limited, Bank of Baroda                United Overseas Bank Limited, Bank of Baroda (IFSC Banking
   (IFSC Banking Unit-GIFT City), PT Bank KEB Hana                          Unit-GIFT City), PT Bank KEB Hana Indonesia, The Korea
   Indonesia, The Korea Development Bank (Singapore), Mega                  Development Bank (Singapore), Mega International
   International Commercial Bank Co., Ltd. (Offshore Banking),              Commercial Bank Co., Ltd. (Offshore Banking), Taipei Fubon
   Taipei Fubon Commercial Bank Co., Ltd. (Singapore), Bank                 Commercial Bank Co., Ltd. (Singapore), Bank of China Limited
   of China Limited (Singapore), Sumitomo Mitsui Trust Bank,                (Singapore), Sumitomo Mitsui Trust Bank, Ltd. (Singapore),
   Ltd. (Singapore), E.SUN Commercial Bank, Ltd. (Singapore),               E.SUN Commercial Bank, Ltd. (Singapore), The Gunma Bank,
   The Gunma Bank, Ltd., Hua Nan Commercial Bank, Ltd.                      Ltd., Hua Nan Commercial Bank, Ltd. (Offshore Banking), Hua
   (Offshore Banking), Hua Nan Commercial Bank, Ltd.                        Nan Commercial Bank, Ltd. (Singapore), The Shanghai
   (Singapore), The Shanghai Commercial & Saving Bank, Ltd.                 Commercial & Saving Bank, Ltd. (Offshore Banking), Taiwan
   (Offshore Banking), Taiwan Cooperative Bank (Offshore                    Cooperative Bank (Offshore Banking), First Commercial Bank
   Banking), First Commercial Bank (Offshore Banking), State                (Offshore Banking), State Bank of India (Singapore), Taishin
   Bank of India (Singapore), Taishin International Bank Co.,               International Bank Co., Ltd., Bank of Taiwan (Singapore),
   Ltd., Bank of Taiwan (Singapore), Chang Hwa Commercial                   Chang Hwa Commercial Bank, Ltd. (Singapore), The Chugoku
   Bank, Ltd. (Singapore), The Chugoku Bank, Ltd. (Hong                     Bank, Ltd. (Hong Kong), Far Eastern International Bank, Ltd.,
   Kong), Far Eastern International Bank, Ltd., Sunny Bank,                 Sunny Bank, Ltd., Taiwan Business Bank, Ltd. (Offshore
   Ltd., Taiwan Business Bank, Ltd. (Offshore Banking), Taiwan              Banking), Taiwan Shin Kong Commercial Bank Co., Ltd., The
   Shin Kong Commercial Bank Co., Ltd., The Chiba Bank, Ltd.                Chiba Bank, Ltd. (Hong Kong), The Hyakugo Bank, Ltd., The
   (Hong Kong), The Hyakugo Bank, Ltd., The Joyo Bank, Ltd.,                Joyo Bank, Ltd., PT Bank SBI Indonesia acted as original
   PT Bank SBI Indonesia bertindak sebagai original lenders.                lenders.

   Pinjaman yang diterima dari PT Bank Central Asia Tbk                     The borrowings from PT Bank Central Asia Tbk (facility I),
   (fasilitas I), Citibank, N.A., Indonesia, PT Bank BCA Syariah,           Citibank, N.A., Indonesia, PT Bank BCA Syariah, MUFG
   MUFG Bank, Ltd. (Jakarta) (fasilitas II), PT Bank Danamon                Bank, Ltd. (Jakarta) (facility II), PT Bank Danamon Indonesia
   Indonesia Tbk, PT Bank CTBC Indonesia, dan PT Bank                       Tbk, PT Bank CTBC Indonesia, and PT Bank Maybank
   Maybank Indonesia Tbk (fasilitas III), merupakan fasilitas               Indonesia Tbk (facility III) are revolving working capital
   pinjaman modal kerja berulang.                                           facilities.

   Seluruh pinjaman yang diterima oleh Perseroan digunakan                  All of the Company’s borrowings are used for working capital
   untuk modal kerja. Selama pinjaman belum dilunasi,                       purposes. During the period that the loan is still outstanding,
   Perseroan antara lain, tidak diperkenankan mengikat diri                 the Company, among others, is not allowed to act as a
   sebagai penjamin atas pemenuhan kewajiban pihak ketiga,                  guarantor for the fulfillment of third party obligations, is
   diharuskan untuk memenuhi ketentuan gearing ratio paling                 required to comply with gearing ratio provisions for a
   tinggi 10 kali dan mempertahankan rasio saldo piutang                    maximum of 10 times and maintain the ratio of financing
   pembiayaan (outstanding principal) dengan kategori kualitas              receivable (outstanding principal) categorised as non-
   piutang pembiayaan bermasalah (non-performing financing)                 performing financing after deducting allowance for
   setelah dikurangi cadangan penyisihan penghapusan                        impairment losses at the maximum of 5% in accordance with
   piutang pembiayaan paling tinggi sebesar 5% sesuai                       OJK provisions, and other reporting obligation.
   ketentuan OJK, dan kewajiban penyampaian laporan
   lainnya.

   Saldo pinjaman yang diterima dalam mata uang asing                       The outstanding balance of the borrowings denominated in
   sebesar USD255.000.000 dan JPY10.320.084.000 (nilai                      foreign currency amounted to USD255,000,000 and
   penuh) pada tanggal 31 Desember 2024, dan sebesar                        JPY10,320,084,000 (full amount) as of 31 December 2024,
   JPY2.160.000.000 (nilai penuh) pada tanggal 31 Desember                  and amounted to JPY2,160,000,000 (full amount) as of 31
   2023, termasuk bunganya telah dilindung nilai dengan                     December 2023, including the interest which hedged by cross
   kontrak cross currency swap (lihat Catatan 10 dan 41).                   currency swap (see Notes 10 and 41).

   Pada tahun 2024 dan 2023, amortisasi beban provisi atas                  In 2024 and 2023, the amortisation of the provision expenses
   pinjaman yang diterima yang dibebankan ke laporan laba                   on borrowings was charged to the statement of profit or loss
   rugi diungkapkan pada Catatan 33.                                        are disclosed in Note 33.




* Tidak diaudit                                                                                                              *Unaudited
                                                                    68


                                                                            2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 527
Page 530
                                                         PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                             NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                          As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                     for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                     (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                    unless otherwise stated)

         17. PINJAMAN YANG DITERIMA (lanjutan)                                  17. BORROWINGS (continued)

            Pembayaran bunga dan pokok pinjaman telah dibayarkan                   Interest and principal loan payments have been paid by the
            oleh Perseroan sesuai dengan jadwal.                                   Company on schedule.

            Pada tanggal 31 Desember 2024, Perseroan telah memenuhi                As of 31 December 2024, the Company has complied with all
            seluruh persyaratan yang disebutkan dalam perjanjian                   the requirements mentioned in the loan facility agreements.
            fasilitas-fasilitas pinjaman ini.

            Lihat Catatan 37 untuk rincian saldo dan transaksi dengan              Refer to Note 37 for details of balances and transactions with
            pihak berelasi.                                                        related parties.

            Informasi mengenai klasifikasi dan nilai wajar pinjaman yang           Information with respect to the classification and fair value of
            diterima diungkapkan pada Catatan 39.                                  borrowings are disclosed in Note 39.


         18. BEBAN YANG MASIH HARUS DIBAYAR                                     18. ACCRUED EXPENSES

                                                                    2024   -         2023    -

              Pihak ketiga                                                                                                                Third parties
                 Bunga                                                 90.092            85.390                                              Interest
                 Promosi                                               89.720           154.566                                          Promotion
                 Perolehan pembiayaan konsumen                         50.069            63.451               Acquisition cost of consumer financing
                 Bagi hasil sukuk mudharabah                            7.753             8.650              Revenue sharing for mudharabah bonds
                 Marjin mudharabah                                        360               770                                  Mudharabah margin
                 Lain-lain                                            307.956           561.836                                               Others

                                                                      545.950           874.663
              Pihak berelasi                                                                                                            Related parties
                 Bunga                                                 47.996             14.812                                             Interest
                 Premi asuransi kesehatan                              43.278             38.398                         Health insurance premium
                 Bagi hasil sukuk mudharabah                              438                -               Revenue sharing for mudharabah bonds
                 Premi asuransi aset tetap dan lainnya                     62                  2        Insurance premium of fixed assets and others

                                                                       91.774             53.212

                                                                      637.724
                                                                            1           927.875
                                                                                              1

             Akun lain-lain terdiri dari beban operasional lainnya yang            Others consist of other operating expenses accruals.
             masih harus dibayar.

             Lihat Catatan 37 untuk rincian saldo dan transaksi dengan             Refer to Note 37 for details of balances and transactions with
             pihak berelasi.                                                       related parties.

             Informasi mengenai klasifikasi dan nilai wajar beban bunga,           Information with respect to the classification and fair value of
             bagi hasil sukuk mudharabah dan marjin mudharabah yang                accrued interest expenses, revenue sharing for mudharabah
             masih harus dibayar diungkapkan pada Catatan 39.                      bonds and mudharabah margin are disclosed in Note 39.




          * Tidak diaudit                                                                                                               *Unaudited
                                                                           69


528 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 531
                                            PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                              NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                           As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                      for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                      (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                     unless otherwise stated)

19. UTANG OBLIGASI                                                       19. BONDS PAYABLE

                                                          2024      -         2023     -

    Nilai nominal:                                                                                                              Nominal value:
    Obligasi Berkelanjutan IV Tahap IV                                                                          Continuing Bonds IV Phase IV
      Pihak ketiga                                                  -            328.000                                      Third parties
    Obligasi Berkelanjutan IV Tahap V                                                                           Continuing Bonds IV Phase V
      Pihak ketiga                                                  -            607.750                                      Third parties
    Obligasi Berkelanjutan IV Tahap VI                                                                          Continuing Bonds IV Phase VI
      Pihak ketiga                                                  -            190.000                                      Third parties
    Obligasi Berkelanjutan V Tahap II                                                                            Continuing Bonds V Phase II
      Pihak ketiga                                                  -            697.550                                      Third parties
      Pihak berelasi                                                -             43.450                                    Related parties
    Obligasi Berkelanjutan V Tahap III                                                                          Continuing Bonds V Phase III
      Pihak ketiga                                          1.056.300          1.057.800                                      Third parties
      Pihak berelasi                                           23.700             22.200                                    Related parties
    Obligasi Berkelanjutan VI Tahap I                                                                            Continuing Bonds VI Phase I
      Pihak ketiga                                          1.191.900          1.597.000                                      Third parties
      Pihak berelasi                                          103.100            103.000                                    Related parties
    Obligasi Berkelanjutan VI Tahap II                                                                          Continuing Bonds VI Phase II
      Pihak ketiga                                           415.610           1.250.000                                      Third parties
    Obligasi Berkelanjutan VI Tahap III                                                                         Continuing Bonds VI Phase III
      Pihak ketiga                                          1.600.000                  -                                      Third parties
    OBLIGASI Berkelanjutan VI Tahap IV                                                                          Continuing Bonds VI Phase IV
      Pihak ketiga                                          1.940.000                  -                                      Third parties
      Pihak berelasi                                           60.000                  -                                    Related parties

    Dikurangi:                                                                                                                         Less:
       Biaya emisi obligasi yang belum diamortisasi           (12.780)           (11.644)                 Unamortised bonds issuance costs

    Utang obligasi - neto                                   6.377.830
                                                                    1          5.885.106
                                                                                       1                                   Bonds payable - net

    Dikurangi:                                                                                                                            Less:
       Bagian yang jatuh tempo dalam waktu satu
         tahun                                              2.691.007          3.102.380                                      Current portion

      Bagian yang jatuh tempo lebih dari satu tahun         3.686.823
                                                                    1          2.782.726
                                                                                       1                                 Non-current portion

    Amortisasi biaya emisi obligasi yang
      dibebankan ke laporan laba rugi                                                           Amortisation of bonds issuance costs charged to
      (lihat Catatan 33)                                         9.492
                                                                     1               5.736
                                                                                         1       the statements of profit or loss (see Note 33)


   Sesuai dengan perjanjian perwaliamanatan obligasi, kecuali               According to the trustee bonds agreement, except Continuing
   Obligasi Berkelanjutan V dan Obligasi Berkelanjutan VI,                  Bonds V and Continuing Bonds VI, the Company provides
   Perseroan memberikan jaminan fidusia berupa piutang                      collateral with fiduciary transfer of consumer financing
   pembiayaan konsumen (lihat Catatan 5) dan rasio jumlah                   receivables (see Note 5) and debt to equity ratio should not
   pinjaman terhadap ekuitas tidak melebihi ketentuan, yaitu                exceed the provision, at maximum 10:1. Moreover, during the
   maksimal 10:1. Selain itu, selama pokok obligasi belum                   time that the bonds principals are still outstanding, the
   dilunasi, Perseroan tidak diperkenankan, antara lain melakukan           Company is not allowed to, among others, merge unless
   penggabungan usaha kecuali dilakukan pada bidang usaha                   performed on the same business and sell or assign more than
   yang sama serta menjual atau mengalihkan lebih dari 40% aset             40% of the Company’s non-consumer financing receivables
   Perseroan yang bukan piutang pembiayaan konsumen.                        assets.




* Tidak diaudit                                                                                                                 *Unaudited
                                                                    70


                                                                           2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 529
Page 532
                                                  PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                               NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                            As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                       for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                       (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                      unless otherwise stated)

         19. UTANG OBLIGASI (lanjutan)                                            19. BONDS PAYABLE (continued)

             Pada tanggal 31 Desember 2024 dan 2023, Perseroan telah                 As of 31 December 2024 and 2023, the Company had paid
             melakukan pembayaran bunga obligasi sesuai dengan jatuh                 the bonds interest on schedule as stated in the trustee
             tempo    yang     telah    ditetapkan   dalam     perjanjian            agreement and complied with all the requirements mentioned
             perwaliamanatan dan telah memenuhi seluruh persyaratan                  in the trustee agreement. Total principal of bonds have been
             yang disebutkan dalam perjanjian perwaliamanatan. Jumlah                paid in accordance with the respective bonds’ maturity date.
             pokok utang obligasi telah dibayarkan sesuai dengan tanggal
             jatuh tempo obligasi yang bersangkutan.

             Pada tanggal 31 Desember 2024 dan 2023, seluruh obligasi                As of 31 December 2024 and 2023, all of the Company’s
             Perseroan mendapat peringkat idAAA dari PT Pemeringkat                  bonds are rated idAAA by PT Pemeringkat Efek Indonesia
             Efek Indonesia (Pefindo).                                               (Pefindo).

             Beban bunga atas utang obligasi pada tahun 2024 sebesar                 The interest expenses of bonds payable in 2024 amounted to
             Rp386.630 (2023: Rp339.467) (lihat Catatan 33).                         Rp386,630 (2023: Rp339,467) (see Note 33).

             Rata-rata tertimbang tingkat suku bunga efektif per tahun               The weighted average effective interest rate per annum on
             atas utang obligasi pada tanggal 31 Desember 2024 sebesar               bonds payable as of 31 December 2024 was 6.33% (2023:
             6,33% (2023: 6,54%).                                                    6.54%).

             Lihat Catatan 37 untuk rincian saldo dan transaksi dengan               Refer to Note 37 for details of balances and transactions with
             pihak berelasi.                                                         related parties.

             Informasi mengenai klasifikasi dan nilai wajar utang obligasi           Information with respect to the classification and fair value of
             diungkapkan pada Catatan 39.                                            bonds payable is disclosed in Note 39.


         20. UTANG LAIN-LAIN                                                      20. OTHER PAYABLES

                                                                   2024      -        2023     -

             Pihak ketiga                                                                                                                   Third parties
                  Pendapatan diterima dimuka                          205.519            223.718                                      Deferred income
                  Utang kepada dealer                                 153.457            451.577                                   Payables to dealers
                  Titipan konsumen                                     34.802             23.594                                   Customers deposits
                  Premi asuransi                                       22.870             28.344                                   Insurance premium
                  Pengurusan fidusia                                    3.738              6.227                                        Fiduciary fees
                  Lain-lain                                           105.019             73.844                                                Others

                                                                      525.405            807.304

             Pihak berelasi                                                                                                                Related parties
                  Pendapatan diterima dimuka                          557.733            595.333                                        Deferred income
                  Premi asuransi                                      118.401            167.237                                    Insurance premium
                  Pemulihan dari piutang yang dihapus-                                                         Recovery of written off receivables from
                    bukukan porsi pembiayaan bersama                   28.815              24.836                              joint financing portion
                  Denda keterlambatan porsi pembiayaan
                    bersama                                               4.826              4.357            Late charges from joint financing portion
                  Utang kepada dealer                                        48                -                                  Payables to dealers

                                                                      709.823            791.763

                                                                    1.235.228
                                                                            1           1.599.067
                                                                                                1




          * Tidak diaudit                                                                                                                  *Unaudited
                                                                             71


530 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 533
                                       PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                          NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                       As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                  for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                  (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                 unless otherwise stated)

20. UTANG LAIN-LAIN (lanjutan)                                         20. OTHER PAYABLES (continued)

   Utang kepada dealer                                                    Payables to dealers

   Utang kepada dealer merupakan liabilitas Perseroan kepada              Payables to dealers represent the Company’s liabilities to
   dealer atas nasabah-nasabah yang telah memperoleh                      dealers for the approved consumer financing contracts and
   persetujuan kredit dari Perseroan dan pihak dealer telah               the dealers have delivered the vehicles to the consumers.
   menyerahkan kendaraan yang dibiayai kepada konsumen
   tersebut.

   Pendapatan diterima dimuka                                             Deferred income

   Berdasarkan perjanjian pada tanggal 27 September 2018,                 Based on the agreement dated 27 September 2018, the
   Perseroan dan PT Zurich Asuransi Indonesia Tbk, pihak                  Company and PT Zurich Asuransi Indonesia Tbk, related
   berelasi, setuju untuk bekerjasama dalam mempromosikan                 party, agreed to enter into a cooperation agreement in
   dan memperkenalkan produk asuransi PT Zurich Asuransi                  promoting and introducing insurance products of PT Zurich
   Indonesia Tbk kepada konsumen Perseroan selama masa                    Asuransi Indonesia Tbk to the Company’s consumers during
   efektif, yaitu 20 tahun. Sebagai imbal balik, pada tanggal             the effective period of 20 years. In return, on 27 November
   27 November 2019 Perseroan telah menerima access fee                   2019, the Company received access fees from PT Zurich
   dari PT Zurich Asuransi Indonesia Tbk sebesar Rp752.000                Asuransi Indonesia Tbk amounted to Rp752,000 which were
   yang dicatat sebagai pendapatan diterima dimuka dan telah              recorded as deferred income and have been amortised over
   diamortisasi selama tahun 2024 dan 2023 masing-masing                  the year 2024 and 2023 amounted to Rp37,600,
   sebesar Rp37.600.                                                      respectively.

   Berdasarkan perjanjian pada tanggal 31 Maret 2020,                     Based on the agreement dated 31 March 2020, the
   perusahaan induk Perseroan, PT Bank Danamon Indonesia                  Company’s parent entity, PT Bank Danamon Indonesia Tbk
   Tbk (“Bank Danamon”) dan PT Asuransi Jiwa Manulife                     (“Bank Danamon”) and PT Asuransi Jiwa Manulife agreed to
   setuju untuk memperpanjang collaboration agreement yang                extend their existing collaboration agreement in promoting
   ada dalam mempromosikan dan memperkenalkan produk                      and introducing insurance products of PT Asuransi Jiwa
   asuransi PT Asuransi Jiwa Manulife kepada konsumen Bank                Manulife to Bank Danamon and the Company’s consumers.
   Danamon dan Perseroan. Sebagai imbal balik, Bank                       In return, Bank Danamon and the Company has received
   Danamon dan Perseroan telah menerima collaboration fee                 collaboration fee from PT Asuransi Jiwa Manulife which
   dari PT Asuransi Jiwa Manulife yang diakui sebagai                     were recognised as deferred income and amortised in
   pendapatan diterima dimuka dan diamortisasi ke laporan                 statement of profit or loss.
   laba rugi.

    Lihat Catatan 37 untuk rincian saldo dan transaksi dengan             Refer to Note 37 for details of balances and transactions with
    pihak berelasi.                                                       related parties.

    Informasi mengenai klasifikasi dan nilai wajar utang kepada           Information with respect to the classification and fair value of
    dealer dan utang premi asuransi diungkapkan pada Catatan              payables to dealers and insurance premium payables is
    39.                                                                   disclosed in Note 39.


21. LIABILITAS SEWA                                                    21. LEASE LIABILITIES

    Analisis jatuh tempo liabilitas sewa yang didiskontokan               Maturity analysis of discounted lease liabilities is as follows:
    sebagai berikut:

                                                        2024      -         2023   -

    < 1 tahun                                               28.370              19.999                                             < 1 year
    1-5 tahun                                              109.608             110.665                                            1-5 years
    > 5 tahun                                                  -                17.384                                            > 5 years

                                                           137.978
                                                                 1             148.048
                                                                                     1




* Tidak diaudit                                                                                                              *Unaudited
                                                                  72


                                                                         2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 531
Page 534
                                                     PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                   NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                                As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                           for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                           (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                          unless otherwise stated)

         21. LIABILITAS SEWA (lanjutan)                                                21. LEASE LIABILITIES (continued)

              Analisis jatuh tempo liabilitas sewa yang tidak didiskontokan               Maturity analysis of undiscounted lease liabilities is as
              sebagai berikut:                                                            follows:

                                                                     2024      -            2023     -

              < 1 tahun                                                  38.336                 31.249                                             < 1 year
              1-5 tahun                                                 125.989                135.774                                            1-5 years
              > 5 tahun                                                     -                   17.794                                            > 5 years

                                                                        164.325
                                                                              1                184.817
                                                                                                     1

              Liabilitas sewa yang tercatat merupakan kewajiban                           Lease liabilities are the Company's obligation as a lessee to
              Perseroan sebagai penyewa untuk melakukan pembayaran                        make payments in accordance with the lease agreement
              sesuai dengan perjanjian sewa yang didiskontokan terhadap                   which is discounted to the incremental borrowing interest
              tingkat suku bunga pinjaman inkremental. Adapun liabilitas                  rate. The lease obligations consist of buildings and data
              sewa terdiri dari bangunan dan data centre.                                 centre.


         22. PERPAJAKAN                                                                22. TAXATION

              a. Pajak dibayar dimuka                                                     a. Prepaid tax

                                                                       2024        -          2023       -

                   Surat ketetapan pajak                                      61.281                64.396                          Tax assessment letters
                   Pajak penghasilan Pasal 21                                 12.528                   -                              Income tax Article 21

                                                                              73.809
                                                                                   1                64.396
                                                                                                         1

              b. Utang pajak                                                              b. Taxes payable

                                                                       2024        -          2023       -

                   Pajak pertambahan nilai dan meterai                         7.318                 8.841                 Value added tax and duty stamp
                   Pajak penghasilan:                                                                                                            Income tax:
                     Pasal 21                                                   -                   24.386                                       Article 21
                     Pasal 23 dan 26                                          9.093                  5.098                             Articles 23 and 26
                     Pasal 29 tahun 2023                                        -                  141.650                              Article 29 of 2023
                     Pasal 25 dan 29 tahun berjalan                         118.185                    -                   Article 25 and 29 current year
                     Pasal 4(2)                                               1.556                    821                                      Article 4(2)

                                                                            136.152
                                                                                  1                180.796
                                                                                                         1


              c.   Beban pajak penghasilan                                                c. Income tax expense

                                                                       2024        -          2023       -

                   Kini                                                     389.213                469.261                                       Current
                   Tangguhan                                                (45.083)                57.727                                      Deferred
                   Surat ketetapan pajak                                      1.504                  1.634                           Tax assessment letter

                                                                            345.634
                                                                                  1                528.622
                                                                                                         1




          * Tidak diaudit                                                                                                                   *Unaudited
                                                                              73


532 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 535
                                            PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                       NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                    As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                               for the years then ended
(Disajikan dalam jutaan Rupiah,                                                               (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                              unless otherwise stated)

22. PERPAJAKAN (lanjutan)                                            22. TAXATION (continued)

    c.   Beban pajak penghasilan (lanjutan)                             c. Income tax expense (continued)

         Rekonsiliasi antara laba sebelum beban pajak                      Reconciliation between income before income tax
         penghasilan, sebagaimana yang disajikan dalam                     expense, as shown in the statement of profit or loss and
         laporan laba rugi dengan laba kena pajak adalah                   taxable income is as follows:
         sebagai berikut:

                                                         2024    -          2023    -

         Laba sebelum beban pajak penghasilan             1.752.316          2.472.669                Income before income tax expense

         Beda temporer:                                                                                           Temporary differences:
           Penyisihan kerugian penurunan                                                               Provision for impairment losses
              nilai piutang pembiayaan konsumen,                                                on consumer financing receivables,
              piutang pembiayaan murabahah,                                                      murabahah financing receivables,
              dan piutang sewa pembiayaan                  376.615              36.812              and finance leases receivables
           Imbalan kerja karyawan                           72.893              (8.839)                            Employees’ benefits
           Aset hak guna                                    22.884              26.346                             Right-of-use assets
           Penyusutan aset tetap                             6.033              14.849                     Depreciation of fixed assets
           Penyisihan kerugian penurunan                                                              Provision for impairment losses
              nilai piutang lain-lain                            266               (871)                      on other receivables
           Biaya lainnya yang masih harus dibayar                                                             Accrued other expenses
              dan kesejahteraan karyawan                   (176.277)           (64.247)                    and employees’ welfare
           Pemasaran                                        (77.493)          (245.443)                                       Marketing
           Liabilitas sewa                                  (19.999)           (20.650)                                 Lease liabilities
           Dividen saham                                        -                 (350)                                 Stock dividend

                                                          1.957.238          2.210.276

         Beda permanen:                                                                                             Permanent differences:
           Pajak final atas pendapatan jasa giro                                                       Final tax of interest income from
             dan penghasilan final lainnya                   15.282              6.476      current accounts and other final income
           Beban yang tidak dapat dikurangkan              (106.812)           (51.172)                        Non-deductible expenses
           Pendapatan jasa giro                                                                  Interest income from current accounts
             dan penghasilan final lainnya                  (76.450)           (32.573)                       and other final income
           Laba bersih entitas asosiasi yang diserap        (20.110)               -                 Net income of associate absorbed

                                                           (188.090)           (77.269)

         Laba kena pajak                                  1.769.148          2.133.007                                    Taxable income

         Beban pajak penghasilan                            389.213            469.261                                Income tax expense
         Dikurangi: estimasi pajak dibayar dimuka          (271.028)          (327.611)                     Less: estimated prepaid taxes

         Estimasi utang pajak penghasilan badan            118.185
                                                                 1             141.650
                                                                                     1           Estimated corporate income tax payable


         Laba kena pajak hasil rekonsiliasi untuk tahun 2024               Reconciliation of taxable income which resulted from the
         akan digunakan sebagai dasar dalam pengisian Surat                year 2024 will be used as basis in submission of the
         Pemberitahuan (SPT) Tahunan PPh Badan Peseroan.                   Company’s Annual Corporate Income Tax Return.

         Laba kena pajak hasil rekonsiliasi untuk tahun 2023               Taxable income which resulted from reconciliation for the
         sesuai dengan SPT Tahunan PPh Badan Perseroan.                    year 2023 conforms with the Company’s Annual
                                                                           Corporate Income Tax Return.




* Tidak diaudit                                                                                                           *Unaudited
                                                                74


                                                                       2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 533
Page 536
                                                     PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                           NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                                        As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                                   for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                                   (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                                  unless otherwise stated)

         22. PERPAJAKAN (lanjutan)                                                           22. TAXATION (continued)

             c.    Beban pajak penghasilan (lanjutan)                                             c. Income tax expense (continued)

                    Rekonsiliasi atas beban pajak penghasilan dengan                                 The reconciliation between income tax expense and
                    perkalian laba sebelum beban pajak penghasilan dan                               income before income tax expense multiplied by the
                    tarif pajak maksimum yang berlaku adalah sebagai                                 maximum marginal tax rate was as follows:
                    berikut:
                                                                                2024     -            2023       -

                    Laba sebelum beban pajak penghasilan                         1.752.316              2.472.669                     Income before income tax expense
                    Dikurangi: pendapatan bunga dan penghasilan                                                                       Less: net interest income and other
                       final lainnya yang dikenakan pajak final                    (61.168)               (26.097)                   final income subjected to final tax

                                                                                 1.691.148
                                                                                       -                2.446.572
                                                                                                              -

                    Tarif pajak 22%                                                372.053               538.246                                        Tax rate of 22%
                    Perbedaan permanen dengan tarif pajak 22%                      (27.923)              (11.258)                         Permanent differences at 22%
                    Surat ketetapan pajak                                            1.504                 1.634                                Tax assessment letter

                    Beban pajak penghasilan                                        345.634
                                                                                         1               528.622
                                                                                                               1                                    Income tax expense


              d.    Aset/(liabilitas) pajak tangguhan - neto                                      d. Deferred tax asset/(liabilities) - net

                                                                                             2024                               1
                                                                                              Dikreditkan ke
                                                                             (Dibebankan)/     ekuitas dari
                                                                             dikreditkan ke    pendapatan
                                                                                   tahun      komprehensif
                                                                                 berjalan/         lain/
                                                                              (Charged)/       Credited to
                                                        Saldo awal/            credited to  equity from other        Saldo akhir/
                                                        Beginning              income for    comprehensive             Ending
                                                         balance 1               the year 1      income 1             balance 1

                   Aset pajak tangguhan:                                                                                                             Deferred tax assets:
                     Imbalan kerja yang
                        masih harus dibayar                  134.171                16.036               (2.795)         147.412         Accrued employees’ benefits
                     Biaya lainnya yang masih
                        harus dibayar dan                                                                                                Accrued other expenses and
                        kesejahteraan karyawan               111.693               (38.781)                  -             72.912               employees’ welfare
                     Cadangan kerugian                                                                                                      Allowance for impairment
                        penurunan nilai atas                                                                                                   losses on consumer
                        piutang pembiayaan                                                                                                   financing receivables,
                        konsumen, piutang                                                                                                     murabahah financing
                        pembiayaan murabahah dan                                                                                                   receivables and
                        piutang sewa pembiayaan                 81.388              82.856                 -             164.244         finance lease receivables
                     Pemasaran                                  37.863             (17.048)                -              20.815                             Marketing
                     Lindung nilai arus kas                        211                 -                 2.996             3.207                      Cash flow hedge
                     Liabilitas sewa                            32.570              (4.400)                -              28.170                       Lease liabilities
                     Cadangan kerugian                                                                                                      Allowance for impairment
                        penurunan nilai                                                                                                             losses on other
                        piutang lain-lain                               63                   58              -               121                        receivables
                                                             397.959                38.721                   201         436.881

                   Liabilitas pajak tangguhan:                                                                                                   Deferred tax liabilities:
                      Penyusutan aset tetap                     (17.519)               1.327                 -            (16.192)        Depreciation of fixed assets
                      Aset hak guna                             (25.475)               5.035                 -            (20.440)                 Right-of-use asset
                      Perubahan nilai wajar                                                                                                 Changes in fair value on
                          investasi dalam saham                     -                    -               (2.704)           (2.704)           investment in shares
                                                                (42.994)               6.362             (2.704)          (39.336)

                   Aset pajak tangguhan - neto               354.965
                                                                   1                45.083
                                                                                         1               (2.503)
                                                                                                              1          397.545
                                                                                                                               1                Deferred tax assets - net



          * Tidak diaudit                                                                                                                                *Unaudited
                                                                                       75


534 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 537
                                       PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                            NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                         As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                    for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                    (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                   unless otherwise stated)

22. PERPAJAKAN (lanjutan)                                            22. TAXATION (continued)

   d. Aset/(liabilitas) pajak tangguhan - neto (lanjutan)                 d. Deferred tax asset/(liabilities) - net (continued)

                                                                     2023                                1
                                                                           Dikreditkan ke
                                                                            ekuitas dari
                                                        (Dibebankan)/       pendapatan
                                                        dikreditkan ke     komprehensif
                                                          laba tahun            lain/
                                                            berjalan/       Credited to
                                                         (Charged)/         equity from
                                        Saldo awal/       credited to          other        Saldo akhir/
                                        Beginning         income for      comprehensive       Ending
                                         balance 1          the year 1        income 1       balance 1

       Aset pajak tangguhan:                                                                                              Deferred tax assets:
         Imbalan kerja yang
            masih harus dibayar              118.097            (1.944)           18.018         134.171      Accrued employees’ benefits
         Biaya lainnya yang masih
            harus dibayar dan                                                                                 Accrued other expenses and
            kesejahteraan karyawan           125.828          (14.135)               -           111.693             employees’ welfare
         Cadangan kerugian                                                                                       Allowance for impairment
            penurunan nilai atas                                                                                    losses on consumer
            piutang pembiayaan                                                                                    financing receivables,
            konsumen, piutang                                                                                      murabahah financing
            pembiayaan murabahah dan                                                                                    receivables and
            piutang sewa pembiayaan           73.290            8.098                -            81.388      finance lease receivables
         Pemasaran                            91.860          (53.997)               -            37.863                          Marketing
         Lindung nilai arus kas                  954              -                 (743)            211                   Cash flow hedge
         Liabilitas sewa                      37.114           (4.544)               -            32.570                    Lease liabilities
         Cadangan kerugian                                                                                       Allowance for impairment
            penurunan nilai                                                                                              losses on other
            piutang lain-lain                    255             (192)               -                   63                  receivables
         Dividen saham                            77              (77)               -               -                      Stock dividend
                                             447.475          (66.791)            17.275         397.959

       Liabilitas pajak tangguhan:                                                                                    Deferred tax liabilities:
          Penyusutan aset tetap              (20.786)           3.267                -           (17.519)      Depreciation of fixed assets
          Aset hak guna                      (31.272)           5.797                -           (25.475)               Right-of-use asset
                                             (52.058)           9.064                -           (42.994)

       Aset pajak tangguhan - neto           395.417
                                                   1          (57.727)
                                                                    1             17.275
                                                                                       1         354.965
                                                                                                       1             Deferred tax assets - net




* Tidak diaudit                                                                                                               *Unaudited
                                                                76


                                                                          2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 535
Page 538
                                                  PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                           NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                        As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                   for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                   (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                  unless otherwise stated)

         22. PERPAJAKAN (lanjutan)                                                22. TAXATION (continued)

             e.   Sengketa pajak                                                    e. Tax disputes

                  Tahun pajak 2016                                                     Fiscal year 2016

                  Pada tanggal 4 Juli 2018, Perseroan menerima Surat                   On 4 July 2018, the Company received Tax Assessment
                  Ketetapan Pajak (SKP) untuk tahun fiskal 2016.                       Letters for the fiscal year 2016. Based on the Assessment
                  Berdasarkan SKP tersebut, Kantor Pajak menetapkan                    Letters, the Tax Office confirmed the underpayment of
                  kurang bayar atas Pajak Penghasilan Pasal 21 (“PPh                   Article 21 Income Tax, Withholding Tax articles 23/26,
                  Pasal 21”), Pajak Penghasilan Pasal 23/26 (“PPh Pasal                Value Added Tax (“VAT”), and Corporate Income Tax
                  23/26”), Pajak Pertambahan Nilai (“PPN”) dan Pajak                   (“CIT”) aggregating Rp364,058. The result of the audit
                  Penghasilan Badan dengan jumlah keseluruhan                          was agreed by the Company’s Management, except for
                  Rp364.058. Hasil pemeriksaan tersebut telah disetujui                the assessment on the underpayment of Corporate
                  Manajemen Perseroan, kecuali ketetapan kurang bayar                  Income Tax of Rp292,138 and the VAT underpayment
                  Pajak Penghasilan Badan sebesar Rp292.138 dan                        assessment of Rp49,374 (including penalty) which were
                  ketetapan kurang bayar PPN sebesar Rp49.374                          also subsequently paid and recorded as prepaid tax. On
                  (termasuk denda) yang telah dibayar dan dicatat sebagai              24 September 2018, the Company has submitted the
                  pajak      dibayar     dimuka.       Pada        tanggal             objection letter for the assessment of Corporate Income
                  24 September 2018, Perseroan telah mengajukan surat                  Tax and VAT as mentioned in the Underpayment Tax
                  keberatan atas penetapan Pajak Penghasilan Badan                     Assessment Letters. The tax assessment which was
                  dan PPN yang tercantum dalam Surat Ketetapan Pajak                   agreed by the Company’s Management of Rp21,073 for
                  Kurang Bayar. Hasil pemeriksaan yang telah disetujui                 Corporate Income Tax, Rp1,167 for Article 21 Income
                  Manajemen      Perseroan    masing-masing       sebesar              Tax, Rp117 for Withholding Tax articles 23/26 and Rp189
                  Rp21.073 untuk Pajak Penghasilan Badan, Rp1.167                      for Overseas VAT has been paid and was charged to the
                  untuk PPh Pasal 21, Rp117 untuk PPh Pasal 23/26 dan                  statement of proft or loss year 2018.
                  Rp189 untuk PPN Luar Negeri telah dibayar dan
                  dibebankan ke laporan laba rugi tahun 2018.

                  Pada tanggal 8 Agustus 2019, Perseroan menerima                      On 8 August 2019, the Company received Objection
                  Surat Keputusan Keberatan atas Surat Ketetapan Pajak                 Decision Letter on VAT assessment letter for period
                  PPN masa Januari - Desember 2016 yang isinya                         January - December 2016 which rejected all the
                  menolak seluruh keberatan Perseroan. Pada tanggal                    Company’s objection. On 1 November 2019, the
                  1 November 2019, Perseroan telah mengajukan                          Company has filed appeal request to Tax Court on
                  permohonan banding ke Pengadilan Pajak atas                          rejected decision of Rp49,374.
                  keputusan yang ditolak sebesar Rp49.374.

                  Pada tanggal 9 Agustus 2019, Perseroan menerima                      On 9 August 2019, the Company received Objection
                  Surat Keputusan Keberatan atas Surat Ketetapan Pajak                 Decision Letter on CIT assessment letter for Fiscal Year
                  PPh Badan Tahun Pajak 2016. Dalam surat keputusan                    2016. On that objection decision, Tax Office only partially
                  keberatan tersebut, Kantor Pajak hanya menyetujui                    agreed on CIT objection request amounting to Rp802. On
                  sebagian permohonan keberatan pajak PPh Badan                        1 November 2019, the Company has filed appeal request
                  sebesar Rp802. Pada tanggal 1 November 2019,                         to Tax Court on rejected decision of Rp291,336.
                  Perseroan telah mengajukan permohonan banding ke
                  Pengadilan Pajak atas keputusan yang ditolak sebesar
                  Rp291.336.

                  Pada tanggal 3 Mei 2021, Pengadilan Pajak                            On 3 May 2021, the Tax Court decided on the Company's
                  memutuskan sengketa PPN Perseroan. Dalam Putusan                     VAT dispute. In the Tax Court's Decision for the VAT case
                  Pengadilan Pajak untuk kasus PPN masa Januari -                      for the period January - December 2016, the Panel of
                  Desember 2016, Majelis Hakim mengabulkan sebagian                    Judges granted part of the Company's appeal, amounting
                  permohonan banding Perseroan yaitu sebesar Rp4.407.                  to Rp4,407.

                  Atas porsi kasus PPN yang ditolak sebesar Rp44.967,                  For rejected portion on VAT Case of Rp44,967, the
                  Perseroan telah mengajukan Permohonan Peninjauan                     Company has submitted Judicial Review on
                  Kembali pada tanggal 6 Agustus 2021 dan Kantor Pajak                 6 August 2021 and Tax Office has submitted Judicial
                  telah memberikan Kontra Memori Peninjauan Kembali                    Review Counter Memory on 16 September 2021. The
                  pada tanggal 16 September 2021. Perseroan telah                      Company has received Supreme Court Decisions that
                  menerima Putusan Mahkamah Agung yang isinya                          granted the Company’s Judicial Review and the Company
                  mengabulkan Permohonan Peninjauan Kembali dan                        has received all of tax refund on the granted portion.
                  Perseroan telah menerima seluruh pengembalian pajak
                  atas porsi yang dikabulkan tersebut.




          * Tidak diaudit                                                                                                            *Unaudited
                                                                             77


536 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 539
                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                       NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                    As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                               for the years then ended
(Disajikan dalam jutaan Rupiah,                                                               (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                              unless otherwise stated)

22. PERPAJAKAN (lanjutan)                                            22. TAXATION (continued)

   e.   Sengketa pajak (lanjutan)                                       e. Tax disputes (continued)

        Tahun pajak 2016 (lanjutan)                                       Fiscal year 2016 (continued)

        Atas porsi kasus PPN yang diterima sebesar Rp4.407,               For accepted portion on VAT case of Rp4,407, Tax Office
        Kantor Pajak telah mengajukan Permohonan                          has submitted Judicial Review on 4 August 2021 and the
        Peninjauan Kembali pada tanggal 4 Agustus 2021 dan                Company has submitted Judicial Review Counter Memory
        Perseroan telah memberikan Kontra Memori Peninjauan               on 15 September 2021. Up to reporting date, the
        Kembali pada tanggal 15 September 2021. Sampai                    Company has received Supreme Court Decisions that
        dengan tanggal pelaporan, Perseroan telah menerima                rejected the Tax Office Judicial Review. Tax Office has
        Putusan Mahkamah Agung yang isinya menolak                        refunded all accepted portion on VAT case of Rp4,407.
        Permohonan Peninjauan Kembali Kantor Pajak. Kantor
        Pajak telah mengembalikan seluruh porsi kasus PPN
        yang diterima sebesar Rp4.407.

        Adapun atas kasus PPN masa Februari 2016 dengan                   As for the VAT case for tax period February 2016 with
        nilai sengketa Rp2.934, Kantor Pajak mengajukan                   disputed value of Rp2,934, The Tax Office has filed the
        Peninjauan Kembali Kedua pada tanggal 23 Mei 2023.                Second Judicial Review on 23 May 2023. On 15 August
        Pada tanggal 15 Agustus 2024, Mahkamah Agung telah                2024, the Supreme Court decided on the case by ruling
        memutus perkara dengan amar tidak dapat menerima                  that it could not accept the Second Judicial Review by the
        Permohonan Peninjauan Kembali Kedua oleh Kantor                   Tax Office so that all VAT Supreme Court Decision has
        Pajak sehingga semua Putusan Peninjauan Kembali                   been final and has permanent legal force.
        PPN telah final dan memiliki kekuatan hukum tetap.

        Pada tanggal 13 Desember 2021, Pengadilan Pajak                   On 13 December 2021, the Tax Court decided on the
        memutuskan sengketa PPh Badan Perseroan. Dalam                    Company's CIT dispute. In the Tax Court's Decision for
        Putusan Pengadilan Pajak untuk kasus PPh Badan                    the CIT case for Fiscal Year 2016, the Panel of Judges
        Tahun Pajak 2016, Majelis Hakim mengabulkan                       granted some of the Company's appeal, amounting to
        sebagian permohonan banding Perseroan sebesar                     Rp290,091 and rejected some of Company's appeal
        Rp290.091 dan menolak sebagian banding Perseroan                  amounting to Rp1,245.
        sebesar Rp1.245.

        Untuk bagian yang diterima, Kantor Pajak sudah                    For accepted part, Tax Office has filed Judicial Review on
        mengajukan Peninjauan Kembali pada tanggal                        28 March 2022 and the Company has submitted Judicial
        28 Maret 2022 dan Perseroan telah memberikan Kontra               Review Counter Memory on 22 April 2022. The Company
        Memori      Peninjauan     Kembali    pada    tanggal             has received tax refund from granted portion on 15 June
        22 April 2022. Perseroan telah menerima pengembalian              2022. For rejected part, the Company had filed Judicial
        pajak dari porsi yang dikabulkan pada tanggal 15 Juni             Review to Supreme Court on 10 March 2022 and Tax
        2022. Untuk bagian yang ditolak, Perseroan telah                  Office has submitted Judicial Review Counter Memory on
        mengajukan Peninjauan Kembali ke Mahkamah Agung                   14 April 2022. The Company has received Supreme Court
        pada tanggal 10 Maret 2022 dan Kantor Pajak telah                 Decision rejecting Judicial Review filed by the Company
        memberikan Kontra Memori Peninjauan Kembali pada                  and Tax Office and hence, Tax Court Decision for CIT
        tanggal 14 April 2022. Perseroan telah menerima                   case dated 13 December 2021 has been final and has
        Putusan Mahkamah Agung yang isinya menolak                        permanent legal force.
        permohonan Peninjauan Kembali Perseroan dan Kantor
        Pajak sehingga Putusan Pengadilan Pajak untuk kasus
        PPh Badan tanggal 13 Desember 2021 telah final dan
        memiliki kekuatan hukum tetap.




* Tidak diaudit                                                                                                        *Unaudited
                                                                78


                                                                       2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 537
Page 540
                                               PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                       NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                    As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                               for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                               (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                              unless otherwise stated)

         22. PERPAJAKAN (lanjutan)                                            22. TAXATION (continued)

             e.   Sengketa pajak (lanjutan)                                      e. Tax disputes (continued)

                  Tahun pajak 2017                                                 Fiscal year 2017

                  Pada tanggal 28 Juni 2022, Perseroan menerima SKP                On 28 June 2022, the Company received Tax
                  untuk tahun fiskal 2017. Berdasarkan SKP tersebut,               Assessment Letters for the fiscal year 2017. Based on the
                  Kantor Pajak menetapkan kurang bayar atas PPh Pasal              Assessment Letters, the Tax Office confirmed the
                  21, PPh Pasal 23/26, PPN, dan Pajak Penghasilan                  underpayment of Article 21 Income Tax, Withholding Tax
                  Badan dengan jumlah keseluruhan Rp28.324 yang di                 Articles 23/26, VAT, and Corporate Income Tax
                  dalamnya terdapat porsi lebih bayar PPh Badan                    aggregating Rp28,324 which include Corporate Income
                  Rp14.909 yang disetujui oleh Kantor Pajak. Perseroan             Tax overpayment of Rp14,909 agreed by Tax Office. The
                  setuju dengan koreksi lebih bayar PPh Badan sebesar              Company agreed with correction on Corporate Income
                  Rp14.909 dan koreksi kurang bayar PPh Pasal 21, PPh              Tax overpayment of Rp14,909 and correction on Article
                  Pasal 23/26, PPN Luar Negeri sebesar Rp1.274.                    21, Articles 23/26, Overseas VAT underpayment of
                                                                                   Rp1,274.

                  Pada tanggal 31 Agustus 2022, Perseroan mengajukan                On 31 August 2022, the Company has submitted the
                  keberatan atas sisa ketetapan kurang bayar Pajak                  objection on Corporate Income Tax underpayment of
                  Penghasilan Badan sebesar Rp17.278 dan ketetapan                  Rp17,278 and VAT underpayment of Rp24,681 (including
                  kurang bayar PPN sebesar Rp24.681 (termasuk denda).               penalties). For VAT case, on 30 March 2023, the Company
                  Untuk kasus PPN, pada tanggal 30 Maret 2023,                      has received Objection Decision reducing the VAT
                  Perseroan telah menerima Keputusan Keberatan yang                 payable from Rp24,681 to Rp21,976. For CIT case, on 2
                  isinya mengurangkan PPN terutang dari Rp24.681                    May 2023, the Company has received Objection Decision
                  menjadi Rp21.976. Untuk kasus PPh Badan, pada                     that granted part of the Company's objection, amounting
                  tanggal 2 Mei 2023, Perseroan telah menerima                      to Rp12,791 out of a total request amounting to Rp17,278.
                  Keputusan Keberatan yang isinya mengabulkan                       The Company has received tax refund from the portion of
                  sebagian permohonan keberatan sebesar Rp12.791                    CIT and VAT that was granted during the objection
                  dari total permohonan sebesar Rp17.278. Perseroan                 process. For rejected portion on CIT case of Rp4,487, the
                  telah menerima pengembalian pajak dari porsi PPh                  company agreed with CIT objection decision amounting to
                  Badan dan PPN yang dikabulkan pada proses                         Rp388 which was charged to the statement of profit or loss
                  keberatan. Atas porsi PPh Badan yang ditolak                      on June 2023.
                  keberatannya sebesar Rp4.487, Perseroan menyetujui
                  sebagian keputusan keberatan sebesar Rp388 yang
                  telah dibebankan ke laporan laba rugi Juni 2023.

                  Pada tanggal 14 Juni 2023, Perseroan mengajukan                   On 14 June 2023, the Company filed appeal request to
                  banding untuk kasus PPh Badan sebesar Rp4.099 dan                 Tax Court for CIT case of Rp4,099 and VAT case of
                  kasus PPN sebesar Rp21.976. Pada tanggal 15 Mei                   Rp21,976. On 15 May 2024, the Tax Court decided on the
                  2024, Pengadilan Pajak memutuskan sengketa PPh                    Company's CIT and VAT dispute. In the Tax Court's
                  Badan dan PPN Perseroan. Dalam Putusan Pengadilan                 Decision for the CIT case for Fiscal Year 2017, the Panel
                  Pajak untuk kasus PPh Badan Tahun Pajak 2017,                     of Judges rejected the Company's appeal amounting to
                  Majelis Hakim menolak permohonan banding Perseroan                Rp4,099. In the Tax Court's Decision for the VAT case for
                  sebesar Rp4.099. Dalam Putusan Pengadilan Pajak                   the period January - December 2017, the Panel of Judges
                  untuk kasus PPN masa Januari - Desember 2017,                     rejected the Company's appeal amounting to Rp21,976.
                  Majelis Hakim menolak permohonan banding Perseroan
                  sebesar Rp21.976.

                  Pada tanggal 19 Juli 2024, Perseroan mengajukan                   On 19 July 2024, the Company has submitted a Judicial
                  Permohonan Peninjauan Kembali atas kasus PPh                      Review to Supreme Court for CIT case of Rp4,099 and
                  Badan sebesar Rp4.099 dan kasus PPN sebesar                       VAT case of Rp21,976 which was rejected by the Panel of
                  Rp21.976 yang ditolak oleh Majelis Hakim. Sampai                  Judges. Up to the reporting date, the Company is still
                  dengan tanggal pelaporan, Perseroan masih menunggu                waiting the Judicial Review result.
                  hasil Peninjauan Kembali.




          * Tidak diaudit                                                                                                        *Unaudited
                                                                         79


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Page 541
                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                      As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                 for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                 (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                unless otherwise stated)

22. PERPAJAKAN (lanjutan)                                             22. TAXATION (continued)

   e.   Sengketa pajak (lanjutan)                                        e. Tax disputes (continued)

        Tahun pajak 2018                                                    Fiscal year 2018

        Pada tanggal 5 September 2023, Perseroan menerima                   On 5 September 2023, the Company received Tax
        SKP untuk tahun fiskal 2018. Berdasarkan SKP                        Assessment Letters for the fiscal year 2018. Based on the
        tersebut, Kantor Pajak menetapkan kurang bayar atas                 Assessment Letters, the Tax Office confirmed the
        PPh Pasal 21, PPh Pasal 21 Final, PPh Pasal 23/26,                  underpayment of Article 21 Income Tax, Article 21 Final
        PPh Pasal 4 ayat (2), PPN, dan Pajak Penghasilan                    Income Tax, Withholding Tax Articles 23/26, Withholding
        Badan dengan jumlah keseluruhan Rp38.473.                           Tax Article 4 paragraph (2), VAT, and Corporate Income
        Perseroan setuju dengan koreksi kurang bayar PPh                    Tax aggregating Rp38,473. The Company agreed with
        Pasal 21, PPh Pasal 21 Final, PPh Pasal 23/26, dan PPh              correction on Article 21, Article 21 Final, Articles 23/26,
        Pasal 4 ayat (2) sebesar Rp152.                                     and Article 4 paragraph (2) underpayment of Rp152.

        Pada tanggal 3 November 2023, Perseroan mengajukan                  On 3 November 2023, the Company has submitted the
        keberatan atas ketetapan kurang bayar Pajak                         objection on Corporate Income Tax underpayment of
        Penghasilan Badan sebesar Rp12.814 dan ketetapan                    Rp12,814 and VAT underpayment of Rp25,507 (including
        kurang bayar PPN sebesar Rp25.507 (termasuk denda).                 penalties). For VAT case, on 31 July 2024, the Company
        Untuk kasus PPN, pada tanggal 31 Juli 2024, Perseroan               has received Objection Decision reducing the VAT
        telah menerima Keputusan Keberatan yang isinya                      payable from Rp25,507 to Rp24,804. For CIT case, on 31
        mengurangkan PPN terutang dari Rp25.507 menjadi                     July 2024, the Company has received Objection Decision
        Rp24.804. Untuk kasus PPh Badan, pada tanggal 31 Juli               reducing the CIT payable from Rp12,814 to Rp12,563. The
        2024, Perseroan telah menerima Keputusan Keberatan                  Company has received tax refund from the portion of CIT
        yang isinya mengurangkan PPh Badan terutang dari                    and VAT that was granted during the objection process.
        Rp12.814 menjadi Rp12.563. Perseroan telah                          For rejected portion on CIT case of Rp12,563, the
        menerima pengembalian pajak dari porsi PPh Badan                    Company agreed with CIT objection decision amounting to
        dan PPN yang dikabulkan pada proses keberatan. Atas                 Rp2,161 which was charged to the statement of profit or
        porsi PPh Badan yang ditolak keberatannya sebesar                   loss on October 2024.
        Rp12.563, Perseroan menyetujui sebagian keputusan
        keberatan sebesar Rp2.161 yang telah dibebankan ke
        laporan laba rugi Oktober 2024.

        Pada tanggal 15 Oktober 2024, Perseroan mengajukan                  On 15 October 2024, the Company filed appeal request to
        banding untuk kasus PPh Badan sebesar Rp 10.402 dan                 Tax Court for CIT case of Rp10,402 and VAT case of
        kasus PPN sebesar Rp 24.804. Sampai dengan tanggal                  Rp24,804. Up to reporting date, the tax appeal is still
        pelaporan, proses banding masih berlangsung.                        ongoing.

   f.   Administrasi                                                     f. Administration

        Sesuai dengan peraturan perpajakan di Indonesia,                    Under the taxation laws of Indonesia, the Company
        Perseroan melaporkan/menyetorkan pajak berdasarkan                  reports/pays tax on the basis of self-assessment.
        sistem self-assessment. Direktur Jendral Pajak (“DJP”)              Directorate General of Tax (“DJP”) may assess or amend
        dapat menetapkan atau mengubah liabilitas pajak dalam               tax liabilities within five years since the time the tax
        waktu lima tahun sejak saat terutangnya pajak.                      becomes due.

        Pada tanggal 31 Desember 2024, Peraturan Menteri                    On 31 December 2024, the Ministry of Finance of the
        Keuangan Republik Indonesia No. 136 Tahun 2024                      Republic of Indonesia’s regulation No.136 Year 2024
        tentang Pengenaan Pajak Minimum Global (“Pilar Dua”)                concerning the Imposition of Global Minimum Tax ("Pillar
        telah diundangkan dan ditetapkan di Indonesia yang                  Two") has been enacted and established in Indonesia with
        berlaku mulai 1 Januari 2025. Perseroan menerapkan                  effective date starting 1 January 2025. The Company
        pengecualian PSAK 212 untuk mengakui dan                            applies the SFAS 212 exception to recognise and disclose
        mengungkapkan informasi tentang aset dan liabilitas                 information on deferred tax assets and liabilities related to
        pajak tangguhan yang terkait dengan pajak penghasilan               the Pillar Two income taxes. The Company is still
        pilar dua. Perseroan masih menilai dampak dari                      assessing the impact on the implementation of such
        penerapan peraturan tersebut.                                       regulation.




* Tidak diaudit                                                                                                            *Unaudited
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                                                                         2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 539
Page 542
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                               NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                            As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                       for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                       (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                      unless otherwise stated)

         23. SUKUK MUDHARABAH                                                        23. MUDHARABAH BONDS

                                                                  2024      -            2023   -

             Nilai nominal:                                                                                                           Nominal value:
             Sukuk Mudharabah Berkelanjutan III                                                                     Continuing Mudharabah Bonds III
               Tahap III                                                                                                                Phase III
               Pihak ketiga                                                 -               32.000                                   Third parties

             Sukuk Mudharabah Berkelanjutan III                                                                     Continuing Mudharabah Bonds III
               Tahap IV                                                                                                                 Phase IV
               Pihak ketiga                                                 -               14.000                                   Third parties

             Sukuk Mudharabah Berkelanjutan IV                                                                     Continuing Mudharabah Bonds IV
               Tahap II                                                                                                                 Phase II
               Pihak ketiga                                                 -               66.000                                  Third parties

             Sukuk Mudharabah Berkelanjutan IV                                                                     Continuing Mudharabah Bonds IV
               Tahap III                                                                                                               Phase III
               Pihak ketiga                                          147.000               147.000                                  Third parties

             Sukuk Mudharabah Berkelanjutan V                                                                       Continuing Mudharabah Bonds V
               Tahap I                                                                                                                    Phase I
               Pihak ketiga                                          206.000               300.000                                   Third parties
               Pihak berelasi                                         30.000                   -                                    Related party

             Sukuk Mudharabah Berkelanjutan V                                                                       Continuing Mudharabah Bonds V
               Tahap II                                                                                                                  Phase II
               Pihak ketiga                                           48.830               300.000                                   Third parties

             Sukuk Mudharabah Berkelanjutan V                                                                       Continuing Mudharabah Bonds V
               Tahap III                                                                                                                Phase III
               Pihak ketiga                                          400.000                    -                                    Third parties

             Jumlah - neto                                           831.830
                                                                           1               859.000
                                                                                                 1                                        Total - net
             Dikurangi:                                                                                                                        Less:
                Bagian yang jatuh tempo dalam waktu
                  satu tahun                                         387.980               427.170                                 Current portion

                Bagian yang jatuh tempo lebih dari satu tahun        443.850
                                                                           1               431.830
                                                                                                 1                             Non-current portion

             Sesuai      dengan   perjanjian   perwaliamanatan     sukuk                According to the trustee mudharabah bonds agreement,
             mudharabah, kecuali Sukuk Mudharabah Berkelanjutan IV dan                  except Continuing Mudharabah Bonds IV and Continuing
             Sukuk Mudharabah Berkelanjutan V, Perseroan memberikan                     Mudharabah Bonds V, the Company provides collateral with
             jaminan fidusia berupa piutang pembiayaan murabahah (lihat                 fiduciary transfer of murabahah financing receivables (see
             Catatan 6) dan rasio jumlah pinjaman terhadap ekuitas tidak                Note 6) and debt to equity ratio should not exceed the
             melebihi ketentuan, yaitu maksimal 10:1. Selain itu, selama                provision, at maximum 10:1. Moreover, during the time that
             pokok sukuk mudharabah belum dilunasi, Perseroan tidak                     the mudharabah bonds principals are still outstanding, the
             diperkenankan, antara lain melakukan penggabungan usaha                    Company is not allowed to, among others, merge unless
             kecuali dilakukan pada bidang usaha yang sama serta menjual                performed on the same business and sell or assign more
             atau mengalihkan lebih dari 40% aset Perseroan yang bukan                  than 40% of the Company’s non-murabahah financing
             piutang pembiayaan murabahah.                                              receivables assets.

             Pendapatan bagi hasil sukuk mudharabah dihitung                            Revenue sharing for mudharabah bonds is calculated by
             berdasarkan perkalian antara nisbah bagi hasil dengan marjin               multiplication of revenue sharing ratio and margin that the
             yang diperoleh Perseroan dari hasil pembiayaan murabahah.                  Company acquired from murabahah financing.




          * Tidak diaudit                                                                                                             *Unaudited
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Page 543
                                       PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                            NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                         As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                    for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                    (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                   unless otherwise stated)

23. SUKUK MUDHARABAH (lanjutan)                                       23. MUDHARABAH BONDS (continued)

    Pada tanggal 31 Desember 2024 dan 2023, Perseroan telah                 As of 31 December 2024 and 2023, the Company has paid
    melakukan pembayaran bagi hasil sesuai dengan jatuh tempo               the revenue sharing on schedule as stated in the trustee
    yang telah ditetapkan dalam perjanjian perwaliamanatan dan              agreement and complied with all the requirements
    telah memenuhi seluruh persyaratan yang disebutkan dalam                mentioned in the trustee agreement. Total principal of
    perjanjian    perwaliamanatan.    Jumlah    pokok    sukuk              mudharabah bonds have been paid in accordance with the
    mudharabah telah dibayarkan sesuai dengan tanggal jatuh                 respective mudharabah bonds’ maturity date.
    tempo sukuk mudharabah yang bersangkutan.

    Pada tanggal 31 Desember 2024 dan 2023, seluruh sukuk                   As of 31 December 2024 and 2023, all of the Company’s
    mudharabah Perseroan mendapat peringkat idAAA(sy) dari                  mudharabah bonds are rated idAAA(sy) by PT Pemeringkat
    PT Pemeringkat Efek Indonesia (Pefindo).                                Efek Indonesia (Pefindo).

    Bagi hasil atas sukuk mudharabah pada tahun 2024 sebesar                The revenue sharing for mudharabah bonds in 2024
    Rp61.575 (2023: Rp29.983).                                              amounted to Rp61,575 (2023: Rp29,983).

    Lihat Catatan 37 untuk rincian saldo dan transaksi dengan               Refer to Note 37 for details of balances and transactions with
    pihak berelasi.                                                         related parties.

    Informasi mengenai klasifikasi dan nilai wajar sukuk                    Information with respect to the classification and fair value of
    mudharabah diungkapkan pada Catatan 39.                                 mudharabah bonds is disclosed in Note 39.


24. MODAL SAHAM DAN TAMBAHAN MODAL DISETOR                            24. SHARE CAPITAL               AND      ADDITIONAL         PAID-IN
                                                                          CAPITAL

    Pemegang saham Perseroan pada tanggal 31 Desember                     The Company’s shareholders as of 31 December 2024 and
    2024 dan 2023 adalah sebagai berikut:                                 2023 are as follows:

                                                           2024 dan/and 2023
                                        Jumlah saham
                                      yang ditempatkan
                                      dan disetor penuh/     Persentase
                                      Number of shares      kepemilikan/
                                          issued and        Percentage of            Jumlah/
            Pemegang saham                 fully paid        ownership                Total                      Shareholders

  PT Bank Danamon Indonesia Tbk             920.700.000               92,07%               92.070          PT Bank Danamon Indonesia Tbk
  PT Zurich Asuransi Indonesia Tbk            4.204.800                0,42%                  420          PT Zurich Asuransi Indonesia Tbk
  Lain-lain (masing-masing dengan
    kepemilikan di bawah 5%)                 75.095.200               7,51%                 7.510              Others (each owns below 5%)

                                          1.000.000.000           100,00%                 100.000

   Pada tahun 2017, terdapat penyesuaian tambahan modal                     In 2017, there was an additional paid-in capital adjustment
   disetor terkait aset pengampunan pajak berupa penambahan                 related to tax amnesty asset for the additional of fixed assets
   aset tetap sebersar Rp6.750.                                             amounted Rp6,750.


25. PENGGUNAAN LABA NETO                                              25. APPROPRIATION OF NET INCOME

   Pada tanggal 27 Maret 2024, para pemegang saham                          On 27 March 2024, the shareholders agreed to declare cash
   menyetujui untuk membagikan dividen kas sebesar                          dividends amounting to Rp972,000 or Rp972 (full amount)
   Rp972.000 atau Rp972 (nilai penuh) per saham dan                         per share and to add to the general reserve of Rp19,441.
   menambah cadangan umum sebesar Rp19.441. Dividen kas                     Cash dividends were paid on 30 April 2024.
   dibayarkan pada tanggal 30 April 2024.

   Pada tanggal 4 April 2023, para pemegang saham                           On 4 April 2023, the shareholders agreed to declare cash
   menyetujui untuk membagikan dividen kas sebesar                          dividends amounting to Rp803,000 or Rp803 (full amount)
   Rp803.000 atau Rp803 (nilai penuh) per saham dan                         per share and to add to the general reserve of Rp16,055.
   menambah cadangan umum sebesar Rp16.055. Dividen kas                     Cash dividends were paid on 4 May 2023.
   dibayarkan pada tanggal 4 Mei 2023.




* Tidak diaudit                                                                                                                 *Unaudited
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Page 544
                                                         PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                     NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                                  As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                             for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                             (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                            unless otherwise stated)

         25. PENGGUNAAN LABA NETO (lanjutan)                                          25. APPROPRIATION OF NET INCOME (continued)

             Pada tanggal 31 Desember 2024, Perseroan telah                              As of 31 December 2024, the Company had a general
             membentuk cadangan umum sejumlah Rp242.578 (2023:                           reserve amounting to Rp242,578 (2023: Rp223,137), in
             Rp223.137) sesuai dengan Undang-undang Republik                             accordance with Law of the Republic of Indonesia
             Indonesia No. 1/1995 yang telah digantikan dengan Undang-                   No. 1/1995 which had been replaced by the Law No. 40/2007
             Undang No. 40/2007 efektif tanggal 16 Agustus 2007 tentang                  effective on 16 August 2007 regarding the Limited Liability
             Perseroan Terbatas, yang mengharuskan perseroan di                          Company, which requires Indonesian companies to set up a
             Indonesia untuk membuat penyisihan cadangan umum                            general reserve amounting to at least 20% of the Company’s
             sebesar sekurang-kurangnya 20% dari jumlah modal yang                       issued and paid up share capital. There is no definite period
             ditempatkan dan disetor penuh. Undang-undang tersebut                       of time over which this amount should be provided.
             tidak mengatur jangka waktu untuk penyisihan cadangan
             umum minimum tersebut.


         26. KERUGIAN    KUMULATIF    ATAS    INSTRUMEN                               26. CUMULATIVE    LOSSES    ON    DERIVATIVE
             DERIVATIF UNTUK LINDUNG NILAI ARUS KAS                                       INSTRUMENTS FOR CASH FLOWS HEDGES

             Perubahan kerugian kumulatif atas instrumen derivatif untuk                The movements of cumulative losses on derivative
             lindung nilai arus kas yang merupakan bagian efektif dari                  instruments for cash flows hedges which is an effective
             akumulasi perubahan bersih nilai wajar instrumen lindung                   portion of the cumulative net change in the fair value of cash
             nilai arus kas yang terkait dengan transaksi lindung nilai                 flows hedging instruments related to hedged transactions
             yang belum mempengaruhi laba rugi adalah sebagai berikut:                  that have not yet affected the profit and loss are as follows:

                                                                    2024     -            2023      -
             Saldo awal tahun berjalan -                                                                                Balance at the beginning of the year -
               sebelum pajak penghasilan tangguhan                          (959)                (4.337)                       before deferred income tax

             Bagian efektif dari perubahan nilai wajar                  (13.618)                 3.378                Effective portion of changes in fair value

                                                                        (14.577)                  (959)

             Aset pajak tangguhan (lihat Catatan 22)                       3.207                   211                       Deferred tax asset (see Note 22)

             Saldo akhir tahun berjalan -                                                                                     Balance at the end of the year -
               setelah pajak penghasilan tangguhan                      (11.370)
                                                                              1                   (748)
                                                                                                     1                           after deferred income tax



         27. LABA PER SAHAM – DASAR                                                   27. EARNINGS PER SHARE – BASIC

             Laba per saham dihitung dengan membagi laba tahun berjalan                  Earnings per share is calculated by dividing income for the
             dengan rata-rata tertimbang jumlah lembar saham yang beredar                year by the weighted average number of outstanding shares
             pada tahun bersangkutan.                                                    during the year.

                                                                    2024     -            2023      -

             Laba tahun berjalan                                     1.406.682             1.944.047                                       Income for the year
             Rata-rata tertimbang jumlah                                                                                         Weighted average number of
               saham yang beredar                                 1.000.000.000         1.000.000.000                                  outstanding shares
             Laba per saham - dasar                                                                                                Earnings per share - basic
               (dinyatakan dalam nilai Rupiah penuh)                       1.407
                                                                               1                 1.944
                                                                                                     1                 (expressed in full amount of Rupiah)

             Perseroan tidak memiliki instrumen yang memberikan dampak                   The company does not have instrument that gives impact of
             efek dilusi pada laba per saham dasar.                                      dilution effect on basic earning per share.




          * Tidak diaudit                                                                                                                        *Unaudited
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Page 545
                                            PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                              As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                         for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                         (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                        unless otherwise stated)

28. PENDAPATAN PEMBIAYAAN KONSUMEN                                        28. CONSUMER FINANCING INCOME

                                                          2024       -         2023    -

   Pendapatan pembiayaan konsumen                                                                                    Consumer financing income
       Pihak ketiga                                         8.636.086           8.040.934                                        Third parties
       Pihak berelasi                                             892                 436                                    Related parties

   Dikurangi:                                                                                                                                Less:
   Bagian pendapatan yang dibiayai pihak
     berelasi sehubungan dengan transaksi                                                                    Portion of funds financed by related
     pembiayaan bersama                                    (2.446.121)          (1.999.594)                   party in relation to joint financing

                                                            6.190.857
                                                                    1           6.041.776
                                                                                        1

   Pada tahun 2024, amortisasi biaya transaksi yang diakui                    In 2024, the amortisation of transaction costs recognised as
   sebagai pengurang dari pendapatan pembiayaan konsumen                      a reduction to consumer financing income amounted to
   sebesar Rp825.347 (2023: Rp586.138).                                       Rp825,347 (2023: Rp586,138).

   Lihat Catatan 37 untuk rincian saldo dan transaksi dengan pihak            Refer to Note 37 for details of balances and transactions with
   berelasi.                                                                  related parties.


29. MARJIN MURABAHAH                                                      29. MURABAHAH MARGIN

                                                          2024       -         2023    -

   Marjin murabahah                                                                                                            Murabahah margin
     Pihak ketiga                                           2.392.724           2.188.967                                         Third parties
     Pihak berelasi                                                55                  15                                       Related parties

   Dikurangi:                                                                                                                                Less:
   Bagian pendapatan yang dibiayai pihak berelasi
     sehubungan dengan transaksi                                                                        Portion of funds financed by related party
     pembiayaan bersama                                      (831.230)           (706.122)                           in relation to joint financing

                                                            1.561.549
                                                                    1           1.482.860
                                                                                        1

   Pada tahun 2024, amortisasi biaya transaksi yang diakui                 0 In 2024, the amortisation of transaction costs recognised as
   sebagai pengurang dari marjin murabahah sebesar                         3 a reduction to murabahah margin amounted to Rp256,504
   Rp256.504 (2023: Rp194.010).                                            9 (2023: Rp194,010).
   Lihat Catatan 37 untuk rincian saldo dan transaksi dengan                 Refer to Note 37 for details of balances and transactions with
   pihak berelasi.                                                           related parties.


30. PENDAPATAN SEWA PEMBIAYAAN                                            30. FINANCE LEASES INCOME
                                                          2024       -         2023    -

   Pendapatan sewa pembiayaan                                266.455
                                                                 -                147.862
                                                                                      -                                   Finance leases income

   Pada tahun 2024, amortisasi biaya transaksi yang diakui                   In 2024, the amortisation of transaction costs recognised as
   sebagai pengurang dari pendapatan sewa pembiayaan                         a reduction to finance leases income amounted to Rp7,396
   sebesar Rp7.396 (2023: Rp2.087).                                          (2023: Rp2,087).




* Tidak diaudit                                                                                                                     *Unaudited
                                                                     84


                                                                            2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 543
Page 546
                                                     PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                             As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                        for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                        (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                       unless otherwise stated)

         31. PENDAPATAN LAIN-LAIN                                                   31. OTHER INCOME

                                                                     2024      -        2023    -

             Pihak ketiga                                                                                                                       Third parties
                Administrasi                                            898.594            790.174                                        Administration
                Denda keterlambatan                                     500.423            492.152                                         Late charges
                Pemulihan dari piutang yang dihapusbukukan              255.571            261.483                    Recovery of written-off receivables
                Pinalti                                                 103.122            114.075                                                Penalty
                Jasa giro                                                69.878             26.656                         Interest on current accounts
                Komisi asuransi                                          34.932             38.433                               Insurance commission
                Lain-lain                                                13.060             38.919                                                 Others

                                                                      1.875.580           1.761.892

             Pihak berelasi                                                                                                                Related parties
                Komisi asuransi, sponsorship dan lainnya                 68.757             67.999        Insurance commission, sponsorship and others
                Jasa giro                                                 6.572              5.545                         Interest on current accounts

                                                                         75.329             73.544

                                                                      1.950.909
                                                                              1           1.835.436
                                                                                                  1

             Lihat Catatan 37 untuk rincian saldo dan transaksi dengan pihak           Refer to Note 37 for details of balances and transactions with
             berelasi.                                                                 related parties.


         32. BEBAN GAJI DAN TUNJANGAN                                               32. SALARIES AND BENEFITS EXPENSES

                                                                     2024      -        2023    -

             Pihak ketiga                                                                                                                     Third parties
                Gaji dan tunjangan                                    2.164.488           2.109.847                              Salaries and allowance
                Imbalan pasca-kerja karyawan                            142.044              64.692                            Post-employment benefits
                Pelatihan dan pendidikan                                 33.602              80.164                              Training and education

                                                                      2.340.134           2.254.703

             Pihak berelasi                                                                                                                Related parties
                Gaji dan tunjangan                                      135.748            166.873                               Salaries and allowance
                Imbalan pasca-kerja karyawan                              9.738             (1.844)                            Post-employment benefits

                                                                        145.486            165.029

                                                                      2.485.620
                                                                              1           2.419.732
                                                                                                  1


             Beban gaji dan tunjangan kepada Direksi pada tahun 2024                   Salaries and benefits expenses for Directors in 2024
             sebesar Rp54.122 (2023: Rp58.090). Beban gaji dan tunjangan               amounted to Rp54,122 (2023: Rp58,090). Salaries and
             kepada Komisaris pada tahun 2024 sebesar Rp6.403 (2023:                   benefits expenses for Commissioners in 2024 amounted to
             Rp7.060).                                                                 Rp6,403 (2023: Rp7,060).

             Lihat Catatan 37 untuk rincian saldo dan transaksi dengan pihak           Refer to Note 37 for details of balances and transactions with
             berelasi.                                                                 related parties.




          * Tidak diaudit                                                                                                                     *Unaudited
                                                                               85


544 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 547
                                             PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                    NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                                 As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                            for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                            (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                           unless otherwise stated)

33. BEBAN BUNGA DAN KEUANGAN                                                  33. INTEREST EXPENSE AND FINANCING CHARGES

                                                           2024      -            2023     -

   Pihak ketiga                                                                                                                            Third parties
      Bunga atas pinjaman yang diterima                       512.880                463.505                                  Interest on borrowings
      Bunga atas utang obligasi (lihat Catatan 19)            376.491                332.499               Interest on bonds payable (see Note 19)
      Bagi hasil pinjaman mudharabah                           15.548                 15.472                Revenue sharing for mudharabah loans
      Bunga atas liabilitas sewa                               11.413                 12.590                              Interest on lease liabilities
                                                                                                                 Amortisation of mudharabah bonds
      Amortisasi biaya emisi sukuk mudharabah                     2.267                   815                                      issuance cost
      Beban provisi dan administrasi                                                                                    Provision and administration
        pinjaman mudharabah                                          -                    250                     expenses on mudharabah loan
                                                              918.599                825.131
   Pihak berelasi                                                                                                                      Related parties
      Bunga atas pinjaman yang diterima                       365.273                150.100                                 Interest on borrowings
      Bunga atas utang obligasi (lihat Catatan 19)             10.139                  6.968               Interest on bonds payable (see Note 19)

                                                              375.412                157.068

                                                            1.294.011                982.199
                                                                                           1

   Amortisasi biaya emisi obligasi yang diterbitkan pada tahun                  The amortisation of bonds issuance costs in 2024 amounting
   2024 sebesar Rp9.492 (2023: Rp5.736) dicatat sebagai                         to Rp9,492 (2023: Rp5,736), was recorded as part of interest
   bagian dari bunga atas utang obligasi, sedangkan amortisasi                  on bonds payable, while amortisation of provision expenses
   beban provisi atas pinjaman yang diterima pada tahun 2024                    on borrowings in 2024 amounting to Rp10,923 (2023:
   sebesar Rp10.923 (2023: Rp9.145) dicatat sebagai bagian                      Rp9,145), was recorded as part of interest on borrowings.
   dari bunga atas pinjaman yang diterima.
   Lihat Catatan 37 untuk rincian saldo dan transaksi dengan pihak              Refer to Note 37 for details of balances and transactions with
   berelasi.                                                                    related parties.


34. BEBAN UMUM DAN ADMINISTRASI                                               34. GENERAL AND ADMINISTRATIVE EXPENSES

                                                           2024      -            2023     -

   Pihak ketiga                                                                                                                            Third parties
      Beban kantor                                            749.479                579.959                                        Office expenses
      Beban sewa                                              226.764                167.313                                       Rental expenses
      Perbaikan dan pemeliharaan                              123.147                 99.464                              Repairs and maintenance
      Penyusutan aset hak guna                                                                                  Depreciation of right-of-use assets
         (lihat Catatan 14)                                   104.556                 99.939                                      (see Note 14)
      Transportasi                                             69.097                 71.250                                          Transportation
      Jasa penerimaan angsuran                                 68.314                 64.009                              Installment collection fees
      Amortisasi aset tak berwujud (lihat Catatan 15)          49.417                 50.490           Intangible assets amortisation (see Note 15)
      Penyusutan aset tetap (lihat Catatan 13)                 48.248                 48.701             Depreciation of fixed assets (see Note 13)
      Lain-lain                                               100.264                155.620                                                   Others
                                                            1.539.286              1.336.745
   Pihak berelasi                                                                                                                       Related party
      Asuransi aset tetap dan lainnya                             1.850                  2.197                    Fixed assets and other insurance

                                                            1.541.136
                                                                    1              1.338.942
                                                                                           1

   Lihat Catatan 37 untuk rincian saldo dan transaksi dengan                    Refer to Note 37 for details of balances and transactions with
   pihak berelasi.                                                              related parties.




* Tidak diaudit                                                                                                                          *Unaudited
                                                                         86


                                                                                2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 545
Page 548
                                                         PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                   NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                                As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                           for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                           (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                          unless otherwise stated)

         35. BEBAN LAIN-LAIN                                                          35. OTHER EXPENSES

                                                                    2024     -            2023     -

             Penyisihan kerugian penurunan nilai                                                                           Provision for impairment losses
                piutang lain-lain                                          3.724                 2.529                             on other receivables
             Lain-lain                                                       789                 2.643                                             Others

                                                                           4.513
                                                                               1                 5.172
                                                                                                     1


         36. LIABILITAS IMBALAN KERJA                                                 36. EMPLOYMENT BENEFITS LIABILITIES

                                                                    2024     -            2023     -

             Imbalan kerja jangka pendek                              268.085               375.621                           Short-term employee benefits
             Imbalan pasca-kerja                                      620.426               561.160                              Post-employment benefits
             Imbalan kerja jangka panjang lainnya                      46.312                45.391                   Other long-term employment benefits

                                                                      934.823
                                                                            1               982.172
                                                                                                  1

            Imbalan kerja jangka pendek                                                  Short-term employee benefits

                                                                    2024     -            2023     -

             Bonus, THR, insentif, gaji, dan lain-lain                                                                    Accrued bonus, THR, incentive,
               yang masih harus dibayar                               268.085
                                                                            1               375.621                                salaries, and others

            Imbalan pasca-kerja                                                          Post-employment benefits

             Sejak 16 Mei 2007, Perseroan menyelenggarakan program                       Since 16 May 2007, the Company has defined benefit
             pensiun imbalan pasti untuk karyawan tetap yang sudah                       pension program covering its qualified permanent
             memenuhi kriteria yang ditetapkan Perseroan dan dikelola                    employees who meet the Company’s criteria, managed and
             serta diadministrasikan oleh PT Asuransi Jiwa Manulife                      administered by PT Asuransi Jiwa Manulife Indonesia.
             Indonesia.

             Pada tanggal 31 Desember 2024 dan 2023, iuran karyawan                      As of 31 December 2024 and 2023, the employees’
             yang dibayarkan oleh Perseroan adalah sebesar 3% dari                       contribution paid by the Company was 3% of the
             penghasilan tetap karyawan.                                                 employees’ salaries.

             Pada tahun 2024, imbalan pasti yang diakui sebagai “beban                   In 2024, the defined benefit are recognised as “salaries and
             gaji dan tunjangan” pada laporan laba rugi sebesar Rp27.931                 benefits expenses” in the statement of profit or loss
             (2023: Rp26.194).                                                           amounting to Rp27,931 (2023: Rp26,194).

             Sesuai dengan UU Ketenagakerjaan yang berlaku,                              In accordance with applicable Labour Law, the Company is
             Perseroan wajib memberikan imbalan pasca-kerja kepada                       required to provide post-employment benefits to its
             karyawannya pada saat pemutusan hubungan kerja atau                         employees when their employment is terminated or when
             pada saat karyawan menyelesaikan masa kerjanya. Imbalan                     they retire. These benefits are primarily based on years of
             pasca-kerja ini diberikan terutama berdasarkan masa kerja                   service and the employees’ compensation at termination or
             dan kompensasi karyawan pada saat pemutusan hubungan                        retirement.
             kerja atau selesainya masa kerja.

             Liabilitas imbalan pasca-kerja pada tanggal 31 Desember                     The    post-employment     benefits  liabilities as   of
             2024 dan 2023 dihitung oleh aktuaris independen masing-                     31 December 2024 and 2023 is calculated by an
             masing tertanggal 30 Januari 2025 dan 23 Januari 2024,                      independent actuary dated 30 January 2025 and 23
             I Gde Eka Sarmaja, dengan menggunakan metode Projected                      January 2024, respectively, I Gde Eka Sarmaja, using the
             Unit Credit.                                                                Projected Unit Credit method.




          * Tidak diaudit                                                                                                                   *Unaudited
                                                                                 87


546 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 549
                                           PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                      NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                                   As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                              for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                              (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                             unless otherwise stated)

36. LIABILITAS IMBALAN KERJA (lanjutan)                                          36. EMPLOYMENT BENEFITS LIABILITIES (continued)

   Imbalan pasca-kerja (lanjutan)                                                   Post-employment benefits (continued)

    Perubahan nilai kini kewajiban imbalan pasca kerja adalah                       The movements of the present value of obligation for post
    sebagai berikut:                                                                employment benefits are as follows:

                                                               2024     -            2023   -

   Saldo pada awal tahun                                            561.160            492.986                            Balance at beginning of year

   Beban jasa kini                                                   58.032              46.797                                  Current service cost
   Beban jasa lalu                                                      -               (65.417)                                    Past service cost
   Beban bunga                                                       37.289              33.749                                      Interest expense
   Pengukuran kembali:                                                                                                              Remeasurement:
   - Perubahan dalam asumsi keuangan                                (12.767)             77.453                    Change in financial assumptions -
   - Penyesuaian pengalaman kewajiban                                    62               4.447                 Experience adjustment on obligation -
   Imbalan yang di bayar                                            (23.350)            (28.855)                                         Benefits paid

   Saldo pada akhir tahun                                           620.426
                                                                          1            561.160
                                                                                             1                                 Balance at end of year


    Jumlah yang diakui pada laporan laba rugi adalah sebagai                        The amounts recognised in the statements of profit or loss
    berikut:                                                                        are as follows:

                                                               2024     -            2023   -

   Beban jasa kini                                                   58.032              46.797                                   Current service cost
   Beban jasa lalu                                                      -               (65.417)                                    Past service cost
   Beban bunga                                                       37.289              33.749                                      Interest expense

   Beban yang diakui pada tahun berjalan                             95.321             15.129
                                                                                             1            Expense to be recognised in the current year


    Asumsi-asumsi utama yang digunakan                oleh    aktuaria              The major assumptions used by the independent actuary
    independen adalah sebagai berikut:                                              are as follows:

                                                             2024                               2023
    Asumsi ekonomi:                                                                                                          Economic assumptions:
      Tingkat diskonto per tahun                             7,00%                               6,75%                        Annual discount rate
       Tingkat kenaikan penghasilan dasar per                7,00%                               7,00%                    Annual salary growth rate
          tahun

    Asumsi lainnya:                                                                                                             Other assumptions:
      Usia pensiun normal                                                55 tahun/years                                     Normal retirement age
      Tingkat pengunduran peserta               9,00% per tahun sampai dengan usia 25 tahun, 7,5% per tahun pada                 Resignation rate
                                                    usia 26 tahun berkurang hingga 0,5% per tahun pada usia 54
                                                  tahun/9.00% per annum up to age 25, 7.5% per annum at age 26
                                                           decrease linearly to 0.5% per annum at age 54
       Tingkat kematian                           Tabel mortalita Indonesia/Mortality table Indonesia 2019 (TMI’19)                   Mortality rate
       Tingkat cacat                                              10% dari TMI’19/10% from TMI’19                                     Disability rate

    Durasi rata-rata tertimbang dari liabilitas program pensiun                     The weighted average duration of the defined benefit
    imbalan pasti pada tanggal 31 Desember 2024 adalah 8,23                         pension obligation as of 31 December 2024 are 8.23 years
    tahun (2023: 8,66 tahun).                                                       (2023: 8.66 years).




 * Tidak diaudit                                                                                                                         *Unaudited
                                                                            88


                                                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 547
Page 550
                                                 PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                    NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                                 As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                            for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                            (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                           unless otherwise stated)

         36. LIABILITAS IMBALAN KERJA (lanjutan)                                      36. EMPLOYMENT BENEFITS LIABILITIES (continued)

            Imbalan pasca-kerja (lanjutan)                                                 Post-employment benefits (continued)

            Sensitivitas dari kewajiban manfaat pasti terhadap                             The sensitivity of defined benefit obligation to changes in the
            perubahan asumsi aktuaria adalah sebagai berikut:                              actuarial assumptions is as follows:

                                                                              2024
                                                             Dampak atas kewajiban imbalan pasti/
                                                              Impact on defined benefit obligation
                                                         Perubahan           Kenaikan           Penurunan
                                                      asumsi/Change      asumsi/Increase asumsi/Decrease
                                                       in assumption      in assumption       in assumption

            Asumsi ekonomi:                                                                                                       Economic assumptions:
               Tingkat diskonto per tahun                 1,00%                   (47.452)                53.455                   Annual discount rate
                Tingkat kenaikan penghasilan dasar
                   per tahun                              1,00%                   66.908                  (60.186)             Annual salary growth rate

                                                                              2023
                                                             Dampak atas kewajiban imbalan pasti/
                                                              Impact on defined benefit obligation
                                                         Perubahan           Kenaikan           Penurunan
                                                      asumsi/Change      asumsi/Increase asumsi/Decrease
                                                       in assumption      in assumption       in assumption

            Asumsi ekonomi:                                                                                                       Economic assumptions:
               Tingkat diskonto per tahun                 1,00%                   (45.114)                50.989                   Annual discount rate
                Tingkat kenaikan penghasilan dasar
                   per tahun                              1,00%                   63.350                  (56.794)             Annual salary growth rate

            Analisa sensitivitas didasarkan pada perubahan atas satu                       The sensitivity analysis are based on a change in an
            asumsi aktuarial dimana asumsi lainnya dianggap konstan.                       assumption while holding all other assumptions constant. In
            Dalam praktiknya, hal ini jarang terjadi dan perubahan                         practice, this is unlikely to occur and changes in some of the
            beberapa asumsi mungkin saling berkorelasi. Dalam                              assumptions may be correlated. When calculating the
            perhitungan sensitivitas kewajiban imbalan pasti atas asumsi                   sensitivity of the defined benefit obligation to significant
            aktuarial utama, metode yang sama (perhitungan nilai kini                      actuarial assumptions, the same method (present value of
            kewajiban imbalan pasti dengan menggunakan metode                              the defined benefit obligation calculated with the Projected
            Projected Unit Credit di akhir tahun) telah diterapkan seperti                 Unit Credit method at the end of year) has been applied as
            dalam perhitungan kewajiban pensiun yang diakui dalam                          when calculating the pension liability recognised within the
            laporan posisi keuangan.                                                       statements of financial position.

            Analisis jatuh tempo yang diharapkan dari manfaat pensiun                      Expected maturity analysis of undiscounted pension
            yang tidak terdiskonto adalah sebagai berikut:                                 benefits are as follows:

                                                                  2024       -               2023   -

            Dalam waktu 10 tahun                                      785.070                   651.974                                Within next 10 years
            Dalam waktu 10-20 tahun                                 1.655.557                 1.584.728                                 Within 10-20 years
            Dalam waktu 20-30 tahun                                 1.142.427                 1.075.341                                 Within 20-30 years
            Dalam waktu 30-40 tahun                                    38.387                    29.962                                 Within 30-40 years

            Imbalan kerja jangka panjang lainnya                                           Other long-term employment benefits

            Imbalan jangka panjang lainnya dalam bentuk penghargaan                        Other long-term employment benefits include service award
            pengabdian didiskontokan ke nilai kini.                                        is discounted to present value.

            Liabilitas imbalan jangka panjang lainnya pada tanggal                         The other long-term liability benefits liabilities as of
            31 Desember 2024 dan 2023 dihitung oleh aktuaris                               31 December 2024 and 2023 is calculated by an
            independen masing-masing tertanggal 30 Januari 2025 dan                        independent actuary dated 30 January 2025 and 23 January
            23 Januari 2024, I Gde Eka Sarmaja, dengan menggunakan                         2024, respectively, I Gde Eka Sarmaja, using the Projected
            metode Projected Unit Credit.                                                  Unit Credit method.




          * Tidak diaudit                                                                                                                     *Unaudited
                                                                                 89


548 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 551
                                            PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                              NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                                           As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                                      for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                                      (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                                     unless otherwise stated)

36. LIABILITAS IMBALAN KERJA (lanjutan)                                         36. EMPLOYMENT BENEFITS LIABILITIES (continued)

    Imbalan kerja jangka panjang lainnya (lanjutan)                                    Other long-term employment benefits (continued)

    Perubahan nilai kini kewajiban imbalan kerja jangka panjang                        The movements of the present value of obligation for other
    lainnya adalah sebagai berikut:                                                    long-term employment benefits are as follows:

                                                              2024     -                  2023      -

    Saldo pada awal tahun                                         45.391                     40.503                                   Balance at beginning of year

    Beban jasa kini                                                  6.237                       5.426                                      Current service cost
    Beban bunga                                                      2.814                       2.590                                          Interest expense
    Pengukuran kembali:                                                                                                                        Remeasurement:
    - Penyesuaian pengalaman kewajiban                              3.519                         3.898                    Experience adjustment on obligation -
    - Perubahan dalam asumsi keuangan                                (573)                        2.810                       Change in financial assumptions -
    Imbalan yang di bayar                                         (11.076)                       (9.836)                                            Benefits paid

    Saldo pada akhir tahun                                        46.312
                                                                       1                     45.391
                                                                                                  1                                        Balance at end of year

    Jumlah yang diakui pada laporan laba rugi adalah sebagai                           The amounts recognised in the statements of profit or loss
    berikut:                                                                           are as follows:

                                                              2024     -                  2023      -

    Beban jasa kini                                                  6.237                       5.426                                        Current service cost
    Beban bunga                                                      2.814                       2.590                                           Interest expense
    Pengukuran kembali yang diakui                                                                                                              Remeasurements
      selama tahun berjalan                                          2.946                       6.708                               recognised during the year

    Beban yang diakui pada tahun berjalan                         11.997
                                                                       1                     14.724
                                                                                                  1                   Expense to be recognised in the current year


   Sensitivitas dari kewajiban imbalan kerja jangka panjang                            The sensitivity of other long-term employment benefit
   lainnya terhadap perubahan asumsi aktuaria adalah sebagai                           obligation to changes in the actuarial assumptions is as
   berikut:                                                                            follows:

                                                                                2024
                                                          Dampak atas kewajiban imbalan pasti/
                                                           Impact on defined benefit obligation
                                                    Perubahan             Kenaikan              Penurunan
                                                 asumsi/Change        asumsi/Increase       asumsi/Decrease
                                                  in assumption        in assumption          in assumption
   Asumsi ekonomi:                                                                                                                        Economic assumptions:
      Tingkat diskonto per tahun                     1,00%                      (2.171)                      2.375                         Annual discount rate
        Tingkat kenaikan penghasilan dasar per
           tahun                                     1,00%                      2.499                       (2.324)                    Annual salary growth rate


                                                                                2023
                                                          Dampak atas kewajiban imbalan pasti/
                                                           Impact on defined benefit obligation
                                                    Perubahan            Kenaikan             Penurunan
                                                 asumsi/Change       asumsi/Increase      asumsi/Decrease in
                                                  in assumption       in assumption           assumption
   Asumsi ekonomi:                                                                                                                        Economic assumptions:
      Tingkat diskonto per tahun                     1,00%                   (2.154)                        2.361                          Annual discount rate
        Tingkat kenaikan penghasilan dasar per
           tahun                                     1,00%                   2.476                          (2.299)                    Annual salary growth rate




 * Tidak diaudit                                                                                                                                    *Unaudited
                                                                           90


                                                                                    2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 549
Page 552
                                                    PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                       NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                                    As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                               for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                               (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                              unless otherwise stated)

         36. LIABILITAS IMBALAN KERJA (lanjutan)                                           36. EMPLOYMENT BENEFITS LIABILITIES (continued)

             Imbalan kerja jangka panjang lainnya (lanjutan)                                  Other long-term employment benefits (continued)

            Analisa sensitivitas didasarkan pada perubahan atas satu                          The sensitivity analysis are based on a change in an
            asumsi aktuarial dimana asumsi lainnya dianggap konstan.                          assumption while holding all other assumptions constant. In
            Dalam praktiknya, hal ini jarang terjadi dan perubahan                            practice, this is unlikely to occur and changes in some of the
            beberapa asumsi mungkin saling berkorelasi. Dalam                                 assumptions may be correlated. When calculating the
            perhitungan sensitivitas kewajiban imbalan pasti atas asumsi                      sensitivity of the defined benefit obligation to significant
            aktuarial utama, metode yang sama (perhitungan nilai kini                         actuarial assumptions, the same method (present value of
            kewajiban imbalan pasti dengan menggunakan metode                                 the defined benefit obligation calculated with the Projected
            Projected Unit Credit di akhir tahun) telah diterapkan seperti                    Unit Credit method at the end of year) has been applied as
            dalam penghitungan kewajiban pensiun yang diakui dalam                            when calculating the pension liability recognised within the
            laporan posisi keuangan.                                                          statements of financial position.

             Analisis jatuh tempo yang diharapkan dari imbalan kerja                          Expected maturity analysis of undiscounted other long-term
             jangka panjang lainnya yang tidak terdiskonto adalah sebagai                     employment benefits are as follows:
             berikut:

                                                                         2024     -            2023     -

             Dalam waktu 10 tahun                                             81.553               75.530                                        Within next 10 years
             Dalam waktu 10-20 tahun                                          54.683               53.068                                         Within 10-20 years
             Dalam waktu 20-30 tahun                                          10.248                8.472                                         Within 20-30 years



         37. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK                                        37. BALANCES AND TRANSACTIONS WITH RELATED
             BERELASI                                                                          PARTIES

            Berikut adalah rincian sifat hubungan dengan pihak berelasi:                     The nature of relationships with related parties is summarised
                                                                                             as follows:

                      Pihak berelasi/                        Sifat dari hubungan/                                          Sifat dari transaksi/
                      Related parties                        Nature of relationship                                       Nature of transaction
            PT Bank Danamon Indonesia Tbk         Perusahaan induk/Parent company                     Kerjasama pembiayaan, pinjaman, kas di bank dan pembelian
                                                                                                      obligasi/Financing cooperation, borrowing, cash in bank and
                                                                                                      purchase of bonds.

            PT Zurich Asuransi Indonesia Tbk      Entitas asosiasi PT Bank Danamon Indonesia Kerjasama asuransi kendaraan pembiayaan konsumen, asuransi
                                                  Tbk/Associate entity of PT Bank Danamon aset tetap Perseroan, asuransi kesehatan dan pembelian
                                                  Indonesia Tbk                              obligasi/Insurance cooperation in respect of motor vehicles under
                                                                                             consumer financing, insurance of the Company’s fixed assets,
                                                                                             health insurance and purchase of bonds.

            PT Mandala Multifinance Tbk           Entitas asosiasi/Associate entity                   Investasi pada entitas asosiasi/Investment in associate.

            PT Home Credit Indonesia              Dimiliki oleh pemegang saham pengendali Investasi dalam saham/Investment in shares.
                                                  perusahaan induk melalui Bank of Ayudhya
                                                  Public Company Limited/Owned by the
                                                  controlling shareholder of parent company
                                                  through Bank of Ayudhya Public Company
                                                  Limited

            MUFG Bank, Ltd.                       Pemegang saham pengendali perusahaan Kas di bank dan pinjaman/Cash in bank and borrowing.
                                                  induk/The controlling shareholder of parent
                                                  company

            PT Zurich General Takaful Indonesia   Dimiliki oleh entitas asosiasi PT Bank Danamon Kerjasama asuransi kendaraan pembiayaan syariah dan
                                                  Indonesia Tbk/Owned by associate entity of pembelian sukuk mudharabah/Insurance cooperation in respect
                                                  PT Bank Danamon Indonesia Tbk                  of motor vehicles under sharia financing and purchase of
                                                                                                 mudharabah bonds.

            PT General Integrated Company         Dimiliki oleh salah satu Komisaris Perusahaan Utang kepada dealer/Payables to dealers.
                                                  Induk/Owned by one Commissioner of Parent
                                                  Company

            Personil manajemen kunci/             Direktur, komisaris dan pejabat eksekutif Kontrak pembiayaan konsumen dan murabahah, pembelian
            Key management personnel              /Directors, commissioners and executive obligasi, serta pembayaran gaji dan tunjangan direktur, komisaris
                                                  employees                                 dan pejabat eksekutif/Consumer and murabahah financing
                                                                                            contract, purchase of bonds and allowances paid to directors,
                                                                                            commissioners and executive employees.




          * Tidak diaudit                                                                                                                                *Unaudited
                                                                                      91


550 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 553
                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                       NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                    As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                               for the years then ended
(Disajikan dalam jutaan Rupiah,                                                               (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                              unless otherwise stated)

37. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK                            37. BALANCES AND TRANSACTIONS WITH RELATED
    BERELASI (lanjutan)                                                   PARTIES (continued)

   −   Berdasarkan perjanjian pembiayaan bersama pada                   − Based on the joint financing agreement dated
       tanggal 30 April 2004, dan diubah pada tanggal                     30 April 2004, which was amended on 26 June 2023, the
       26 Juni 2023, Perseroan dan PT Bank Danamon                        Company and PT Bank Danamon Indonesia Tbk agreed
       Indonesia Tbk setuju untuk melakukan kerjasama                     to enter into a joint financing facility agreement for
       pemberian fasilitas pembiayaan bersama kepada                      consumer. The portion of receivables financed by PT
       konsumen. Porsi pembiayaan PT Bank Danamon                         Bank Danamon Indonesia Tbk is maximum at 99% of the
       Indonesia Tbk adalah maksimal sebesar 99% dari jumlah              balance to be financed and the portion of receivables
       pembiayaan dan porsi Perseroan minimum sebesar 1%                  financed by the Company is minimum at 1% of the
       dari jumlah pembiayaan. PT Bank Danamon Indonesia                  balance to be financed. PT Bank Danamon Indonesia Tbk
       Tbk menentukan tingkat bunga pada tahun 2024 berkisar              charged interest rates per annum in 2024 ranging from
       antara 10,81% - 16,34% (2023: 10,54% - 16,08%).                    10.81% - 16.34% (2023: 10.54% - 16.08%).

   −   Berdasarkan perjanjian wakalah pembiayaan bersama                − Based      on     the     wakalah       agreement      dated
       pada tanggal 14 September 2017, dan diubah pada                    14 September 2017, which was amended on 26 June
       tanggal 26 Juni 2023, Perseroan dan PT Bank Danamon                2023, the Company and PT Bank Danamon Indonesia Tbk
       Indonesia Tbk setuju untuk melakukan kerjasama                     agreed to enter into a joint financing facility agreement for
       pemberian fasilitas pembiayaan bersama kepada                      consumer. The portion of receivables financed by PT Bank
       konsumen. Porsi pembiayaan PT Bank Danamon                         Danamon Indonesia Tbk is maximum at 99% of the
       Indonesia Tbk adalah maksimal sebesar 99% dari jumlah              balance to be financed and the portion of receivables
       pembiayaan dan porsi Perseroan minimum sebesar 1%                  financed by the Company is minimum at 1% of the balance
       dari jumlah pembiayaan. PT Bank Danamon Indonesia                  to be financed. PT Bank Danamon Indonesia Tbk charged
       Tbk menentukan tingkat bunga pada tahun 2024 berkisar              interest rates per annum in 2024 ranging from 13.80% -
       antara 13,80% - 17,46% (2023: 11,80% - 17,46%).                    17.46% (2023: 11.80% - 17.46%).

   −   Perseroan memperoleh fasilitas pinjaman modal kerja              − The Company has working capital facilities from
       dari PT Bank Danamon Indonesia Tbk dan MUFG Bank,                  PT Bank Danamon Indonesia dan MUFG Bank, Ltd. (see
       Ltd. (lihat Catatan 17).                                           Note 17).

   −   Perseroan memiliki kas di bank pada PT Bank Danamon              − The Company has cash in bank at PT Bank Danamon
       Indonesia Tbk dan MUFG Bank, Ltd. (Jakarta) (lihat                 Indonesia Tbk and MUFG Bank, Ltd. (Jakarta) (see Note
       Catatan 4).                                                        4).

   −   Berdasarkan perjanjian pada tanggal 27 September                 − Based on the agreement dated 27 September 2018, the
       2018, Perseroan dan PT Zurich Asuransi Indonesia Tbk               Company and PT Zurich Asuransi Indonesia Tbk agreed
       setuju untuk bekerjasama dalam mempromosikan dan                   to enter into a cooperation agreement in promoting and
       memperkenalkan produk asuransi PT Zurich Asuransi                  introducing insurance products of PT Zurich Asuransi
       Indonesia Tbk kepada konsumen Perseroan selama                     Indonesia Tbk to the Company’s consumers during the
       masa efektif, yaitu 20 tahun. Sebagai imbal balik, pada            effective period of 20 years. In return, on 27 November
       tanggal 27 November 2019 Perseroan telah menerima                  2019, the Company received access fees from PT Zurich
       access fee dari PT Zurich Asuransi Indonesia Tbk.                  Asuransi Indonesia Tbk.

   −   Perseroan telah menunjuk PT Zurich Asuransi Indonesia            − The Company appointed PT Zurich Asuransi Indonesia
       Tbk untuk menyediakan perlindungan asuransi atas aset              Tbk to provide insurance coverage for fixed assets.
       tetap.

   −   Perseroan juga menunjuk PT Zurich Asuransi Indonesia             − The Company has also appointed PT Zurich Asuransi
       Tbk untuk menyediakan asuransi kesehatan untuk                     Indonesia Tbk to provide health insurance for the
       karyawan Perseroan.                                                Company’s employees.

   −   Perseroan telah menunjuk PT Zurich General Takaful               − The Company appointed PT Zurich General Takaful
       Indonesia untuk meyediakan perlindungan asuransi atas              Indonesia to provide insurance cover for consumers motor
       kendaraan bermotor konsumen dengan pembiayaan                      vehicles which are sharia financed by the Company.
       syariah Perseroan.

   −   PT General Integrated Company merupakan salah satu               − PT General Integrated Company is one of the dealers in
       dealer dalam menyalurkan kendaraan bermotor kepada                 delivering motor vehicles to consumers who have received
       konsumen yang telah memperoleh persetujuan kredit                  consumer financing contracts approval from Company.
       dari Perseroan.




* Tidak diaudit                                                                                                          *Unaudited
                                                                 92


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Page 554
                                                     PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                             As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                        for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                        (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                       unless otherwise stated)

         37. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK                             37. BALANCES AND TRANSACTIONS WITH RELATED
             BERELASI (lanjutan)                                                    PARTIES (continued)

             −    Personil manajemen kunci adalah orang-orang yang                  − Key management personnel are those people who have
                  mempunyai wewenang dan tanggung jawab untuk                         the authority and responsibility to plan, lead, and control
                  merencanakan, memimpin, dan mengendalikan aktivitas                 activities of the Company, directly or indirectly. Key
                  Perseroan, secara langsung atau tidak langsung.                     management       personnel     consists     of   Directors,
                  Personil manajemen kunci Perseroan terdiri dari                     Commissioners, and executive employees of the
                  Direktur, Komisaris, dan pejabat ekskutif Perseroan,                Company, parent company (PT Bank Danamon Indonesia
                  perusahaan induk (PT Bank Danamon Indonesia Tbk),                   Tbk), and other related parties.
                  dan pihak berelasi lainnya.

             Seluruh transaksi yang signifikan dengan pihak-pihak                   All significant transactions with related parties are conducted
             berelasi dilakukan dengan persyaratan dan kondisi usaha                under commercial terms and condition which may not be
             pada umumnya yang mungkin tidak sama sebagaimana                       similar to those conducted with third parties.
             dilakukan dengan pihak ketiga.

             Saldo dan transaksi dengan pihak berelasi adalah sebagai               Balances and transactions with related parties are as follows:
             berikut:

             a.   Kas dan setara kas (lihat Catatan 4)                              a.   Cash and cash equivalents (see Note 4)

                                                                 2024      -             2023     -

                  Perusahaan induk:                                                                                                   Parent company:
                     PT Bank Danamon Indonesia Tbk                  826.470                736.987                    PT Bank Danamon Indonesia Tbk
                  Pihak berelasi lainnya:                                                                                          Other related party:
                     MUFG Bank, Ltd. (Jakarta)                          29.026                        30                   MUFG Bank, Ltd. (Jakarta)

                                                                    855.496
                                                                        -                  737.017
                                                                                               -

                  Persentase terhadap total aset                         2,63%
                                                                            -                   2,38%
                                                                                                   -                           Percentage to total assets


             b. Piutang pembiayaan konsumen (lihat Catatan 5)                       b. Consumer financing receivables (see Note 5)
                                                                  2024     -             2023     -

                  Personil manajemen kunci dari perusahaan
                    induk:                                                                                  Key management personnel of parent company:
                    Piutang pembiayaan konsumen - bruto                  3.334                  3.036            Consumer financing receivables - gross
                    Pendapatan pembiayaan konsumen yang
                      belum diakui                                        (340)                  (337)            Unearned consumer financing income
                    Cadangan kerugian penurunan nilai                      (17)                   (15)                Allowance for impairment losses

                                                                         2.977                  2.684

                  Personil manajemen kunci dari Perseroan:                                                    Key management personnel of the Company:
                    Piutang pembiayaan konsumen - bruto                  4.344                  2.954           Consumer financing receivables - gross
                    Pendapatan pembiayaan konsumen yang
                      belum diakui                                        (308)                  (334)            Unearned consumer financing income
                    Cadangan kerugian penurunan nilai                      (51)                   (92)                Allowance for impairment losses

                                                                         3.985                  2.528

                  Personil manajemen kunci dari pihak                                                                      Key management personnel of
                    berelasi lainnya:                                                                                             other related parties:
                    Piutang pembiayaan konsumen - bruto                        10                 132            Consumer financing receivables - gross
                    Pendapatan pembiayaan konsumen yang
                      belum diakui                                         -                          (8)         Unearned consumer financing income
                    Cadangan kerugian penurunan nilai                      -                      -                   Allowance for impairment losses

                                                                               10                 124

                                                                         6.972
                                                                           -                    5.336
                                                                                                  -

                  Persentase terhadap total aset                         0,02%
                                                                            -                   0,02%
                                                                                                   -                           Percentage to total assets


          * Tidak diaudit                                                                                                                 *Unaudited
                                                                          93


552 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 555
                                              PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                              As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                         for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                         (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                        unless otherwise stated)

37. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK                             37. BALANCES AND TRANSACTIONS WITH RELATED
    BERELASI (lanjutan)                                                    PARTIES (continued)

   Saldo dan transaksi dengan pihak berelasi adalah sebagai                Balances and transactions with related parties are as
   berikut: (lanjutan)                                                     follows: (continued)

   c.   Piutang pembiayaan murabahah (lihat Catatan 6)                      c.   Murabahah financing receivables (see Note 6)

                                                          2024     -             2023     -

        Personil manajemen kunci dari perusahaan
          induk:                                                                                   Key management personnel of parent company:
          Piutang pembiayaan murabahah - bruto                     862                    310          Murabahah financing receivables - gross
          Margin murabahah yang belum diakui                       (39)                   (23)                   Unearned murabahah margin
          Cadangan kerugian penurunan nilai                        (39)                   (13)                Allowance for impairment losses

                                                                   784                    274

        Personil manajemen kunci dari Perseroan:                                                     Key management personnel of the Company:
          Piutang pembiayaan murabahah - bruto                         1                      7          Murabahah margin receivables - gross
          Margin murabahah yang belum diakui                       -                      -                      Unearned murabahah margin
          Cadangan kerugian penurunan nilai                        -                      -                   Allowance for impairment losses

                                                                       1                      7

                                                                   785
                                                                   -                      281
                                                                                          -

        Persentase terhadap total aset                           0,00%
                                                                    -                   0,00%
                                                                                           -                           Percentage to total assets


   d. Beban dibayar dimuka (lihat Catatan 8)                                d. Prepaid expenses (see Note 8)

                                                          2024     -             2023     -

        Pihak berelasi lainnya:                                                                                              Other related party:
           PT Zurich Asuransi Indonesia Tbk                  44.053
                                                                -                   38.904
                                                                                       -                     PT Zurich Asuransi Indonesia Tbk

        Persentase terhadap total aset                           0,14%
                                                                     1                  0,13%
                                                                                            1                          Percentage to total assets


   e.   Piutang lain-lain (lihat Catatan 9)                                 e.   Other receivables (see Note 9)

                                                      `   2024                   2023     -

        Pihak berelasi lainnya:                                                                                            Other related parties:
           PT Zurich Asuransi Indonesia Tbk                  28.834                 39.177                  PT Zurich Asuransi Indonesia Tbk
           PT Zurich General Takaful Indonesia                8.974                 13.842                PT Zurich General Takaful Indonesia
        Personil manajemen kunci dari Perseroan              16.431                 14.133            Key management personnel of the Company

                                                             54.239
                                                                -                   67.152
                                                                                       -

        Persentase terhadap total aset                           0,17%
                                                                    -                   0,22%
                                                                                           -                           Percentage to total assets


        Tidak terdapat kerugian penurunan nilai atas piutang                     No impairment losses of other receivables from key
        lain-lain dari personil manajemen kunci selama tahun                     management personnel during the year, and no
        berjalan, dan tidak ada cadangan yang dibuat untuk                       allowance has been made for impairment losses of
        kerugian penurunan nilai atas piutang lain-lain dari                     other receivables from key management personnel and
        personil manajemen kunci dan anggota keluarga dekat                      their immediate family at the end of the year.
        mereka pada akhir tahun.




* Tidak diaudit                                                                                                                    *Unaudited
                                                                  94


                                                                           2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 553
Page 556
                                                         PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                     NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                                  As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                             for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                             (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                            unless otherwise stated)

         37. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK                                37. BALANCES AND TRANSACTIONS WITH RELATED
             BERELASI (lanjutan)                                                       PARTIES (continued)

             Saldo dan transaksi dengan pihak berelasi adalah sebagai                  Balances and transactions with related parties are as
             berikut: (lanjutan)                                                       follows: (continued)

             f.   Investasi dalam saham (lihat Catatan 11)                             f.   Investment in shares (see Note 11)

                                                                     2024     -             2023      -

                  Pihak berelasi lainnya:                                                                                               Other related party:
                     PT Home Credit Indonesia                          396.870
                                                                           -                  386.360
                                                                                                  -                              PT Home Credit Indonesia

                  Persentase terhadap total aset                            1,22%
                                                                               -                   1,25%
                                                                                                      -                             Percentage to total assets


             g. Investasi pada entitas asosiasi (lihat Catatan 12)                     g. Investment in associate (see Note 12)

                                                                     2024     -             2023      -

                  Pihak berelasi lainnya:                                                                                                Other related party:
                     PT Mandala Multifinance Tbk                       901.143
                                                                           -                          --                       PT Mandala Multifinance Tbk

                  Persentase terhadap total aset                            2,77%
                                                                               -                   0,00%
                                                                                                      -                             Percentage to total assets


             h. Pinjaman yang diterima (lihat Catatan 17)                              h. Borrowings (see Note 17)

                                                                     2024      -            2023       -

                  Perusahaan induk:                                                                                                        Parent company:
                     PT Bank Danamon Indonesia Tbk                      215.278                992.083                     PT Bank Danamon Indonesia Tbk
                  Pihak berelasi lainnya:                                                                                              Other related parties:
                     MUFG Bank, Ltd. (Hong Kong)                      4.104.225                    -                         MUFG Bank, Ltd. (Hong Kong)
                     MUFG Bank, Ltd. (Singapura)                      1.063.278                235.181                        MUFG Bank, Ltd. (Singapore)
                     MUFG Bank, Ltd. (Jakarta)                          433.333              1.154.167                          MUFG Bank, Ltd. (Jakarta)

                                                                      5.816.114
                                                                              1              2.381.431
                                                                                                     1

                  Persentase terhadap total liabilitas                  27,65%
                                                                             1                 11,97%
                                                                                                    1                              Percentage to total liabilities

             i.   Beban yang masih harus dibayar (lihat Catatan 18)                    i.   Accrued expenses (see Note 18)

                                                                     2024      -            2023       -

                  Perusahaan induk:                                                                                                          Parent company:
                     PT Bank Danamon Indonesia Tbk                           1.273                  2.590                 PT Bank Danamon Indonesia Tbk
                  Pihak berelasi lainnya:                                                                                                Other related parties:
                     PT Zurich Asuransi Indonesia Tbk                       44.814                 39.874                 PT Zurich Asuransi Indonesia Tbk
                     MUFG Bank, Ltd. (Hong Kong)                            30.457                    -                      MUFG Bank, Ltd. (Hong Kong)
                     MUFG Bank, Ltd. (Singapura)                             9.880                    904                     MUFG Bank, Ltd. (Singapore)
                     MUFG Bank, Ltd. (Jakarta)                               4.866                  9.753                        MUFG Bank, Ltd. (Jakarta)
                     PT Zurich General Takaful Indonesia                       438                    -                 PT Zurich General Takaful Indonesia
                  Personil manajemen kunci dari Perseroan                       42                      87         Key management personnel of the Company
                  Personil manajemen kunci dari pihak                                                                  Key management personnel of the other
                     berelasi lainnya                                              4                       4                                 related parties

                                                                            91.774
                                                                               -                   53.212
                                                                                                      -

                  Persentase terhadap total liabilitas                      0,44%
                                                                               -                   0,27%
                                                                                                      -                            Percentage to total liabilities




          * Tidak diaudit                                                                                                                        *Unaudited
                                                                             95


554 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 557
                                               PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                    NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                                 As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                            for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                            (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                           unless otherwise stated)

37. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK                               37. BALANCES AND TRANSACTIONS WITH RELATED
    BERELASI (lanjutan)                                                      PARTIES (continued)

   Saldo dan transaksi dengan pihak berelasi adalah sebagai                   Balances and transactions with related parties are as
   berikut: (lanjutan)                                                        follows: (continued)

   j.   Utang obligasi (lihat Catatan 19)                                     j.   Bonds payable (see Note 19)

                                                           2024      -             2023      -

        Perusahaan induk:                                                                                                          Parent company:
           PT Bank Danamon Indonesia Tbk                          70.600                  49.650                PT Bank Danamon Indonesia Tbk
        Pihak berelasi lainnya:                                                                                                 Other related party:
           PT Zurich Asuransi Indonesia Tbk                   110.000                 110.000                   PT Zurich Asuransi Indonesia Tbk
        Personil manajemen kunci dari Perseroan                 3.200                   6.000            Key management personnel of the Company
        Personil manajemen kunci dari pihak                                                                  Key management personnel of the other
           berelasi lainnya                                        3.000                   3.000                                   related parties

                                                              186.800
                                                                  -                   168.650
                                                                                          -

        Persentase terhadap total liabilitas                      0,89%
                                                                     -                    0,85%
                                                                                             -                          Percentage to total liabilities


   k.   Utang lain-lain (lihat Catatan 20)                                    k.   Other payables (see Note 20)

                                                           2024     -              2023     -

        Pihak berelasi lainnya:                                                                                               Other related parties:
           PT Zurich Asuransi Indonesia Tbk                  647.897                 719.170                   PT Zurich Asuransi Indonesia Tbk
           PT Zurich General Takaful Indonesia                28.237                  43.400                 PT Zurich General Takaful Indonesia
           PT General Integrated Company                          48                     -                       PT General Integrated Company
        Perusahaan induk:                                                                                                         Parent company:
           PT Bank Danamon Indonesia Tbk                      33.641                  29.193                   PT Bank Danamon Indonesia Tbk
                                                             709.823
                                                                 -                   791.763
                                                                                         -

        Persentase terhadap total liabilitas                      3,37%
                                                                     -                    3,98%
                                                                                             -                          Percentage to total liabilities


   l.   Sukuk mudharabah (lihat Catatan 23)                                   l.   Sukuk mudharabah (see Note 23)

                                                           2024     -              2023     -

        Pihak berelasi lainnya:                                                                                                 Other related party:
           PT Zurich General Takaful Indonesia                30.000
                                                                 -                          --               PT Zurich General Takaful Indonesia

        Persentase terhadap total liabilitas                      0,14%
                                                                     -                    0,00%
                                                                                             -                          Percentage to total liabilities


   m. Pendapatan pembiayaan konsumen                                          m. Consumer financing income (see Note 28)
      (lihat Catatan 28)

                                                           2024     -              2023     -

        Personil manajemen kunci                                                                                      Key management personnels
          dari Perseroan                                            392                     243                                of the Company
        Personil manajemen kunci dari                                                                                Key management personnel of
          perusahaan induk                                          492                     173                               parent company
        Personil manajemen kunci dari pihak                                                                     Key management personnel of other
          berelasi lainnya                                               8                      20                               related parties
                                                                    892
                                                                    -                       436
                                                                                            -

        Persentase terhadap total pendapatan                      0,01%
                                                                     -                    0,00%
                                                                                             -                           Percentage to total income




* Tidak diaudit                                                                                                                        *Unaudited
                                                                   96


                                                                             2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 555
Page 558
                                                     PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                             NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                          As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                     for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                     (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                    unless otherwise stated)

         37. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK                            37. BALANCES AND TRANSACTIONS WITH RELATED
             BERELASI (lanjutan)                                                   PARTIES (continued)

             Saldo dan transaksi dengan pihak berelasi adalah sebagai              Balances and transactions with related parties are as
             berikut: (lanjutan)                                                   follows: (continued)

             n. Marjin murabahah (lihat Catatan 29)                                n. Murabahah margin (see Note 29)

                                                                 2024     -           2023     -

                  Personil manajemen kunci dari                                                                         Key management personnel of
                    perusahaan induk                                          54                   10                            parent company
                  Personil manajemen kunci                                                                               Key management personnels
                    dari Perseroan                                             1                   5                              of the Company

                                                                          -55                  -15

                  Persentase terhadap total pendapatan                  0,00%
                                                                           -                 0,00%
                                                                                                -                           Percentage to total income

             o. Pendapatan lain-lain (lihat Catatan 31)                            o. Other income (see Note 31)

                                                                 2024     -           2023     -

                  Perusahaan induk:                                                                                                  Parent company:
                     PT Bank Danamon Indonesia Tbk                      6.939                7.528                PT Bank Danamon Indonesia Tbk
                  Pihak berelasi lainnya:                                                                                        Other related parties:
                     PT Zurich Asuransi Indonesia Tbk               63.759                64.458                  PT Zurich Asuransi Indonesia Tbk
                     PT Zurich General Takaful Indonesia             4.631                 1.558                PT Zurich General Takaful Indonesia
                                                                    75.329
                                                                         1                73.544
                                                                                               1

                  Persentase terhadap total pendapatan                  0,75%
                                                                           -                 0,77%
                                                                                                -                           Percentage to total income

             p.   Beban gaji dan tunjangan (lihat Catatan 32)                      p. Salaries and benefits expenses (see Note 32)

                                                                 2024     -           2023     -

                  Personil manajemen kunci dari Perseroan:                                                 Key management personnel of the Company:
                    Imbalan kerja jangka pendek                    134.901               164.321                    Short-term employees' benefits
                    Imbalan pasca-kerja                              5.984                (1.844)                         Post-employment benefits
                    Imbalan kerja jangka-panjang lainnya               847                 2.552                Other long-term employees' benefits
                    Pesangon pemutusan kontrak kerja                 3.754                   -                                 Termination benefits
                                                                   145.486
                                                                       -                 165.029
                                                                                             -

                  Persentase terhadap total beban                       1,77%
                                                                           -                 2,35%
                                                                                                -                         Percentage to total expenses

             q. Beban bunga dan keuangan (lihat Catatan 33)                        q. Interest expense and financing charges
                                                                                      (see Note 33)

                                                                 2024      -          2023     -

                  Perusahaan induk:                                                                                                  Parent company:
                     PT Bank Danamon Indonesia Tbk                      35.023            54.222                  PT Bank Danamon Indonesia Tbk
                  Pihak berelasi lainnya:                                                                                       Other related parties:
                     MUFG Bank, Ltd. (Hong Kong)                    189.843                  -                      MUFG Bank, Ltd. (Hong Kong)
                     MUFG Bank, Ltd. (Singapura)                     84.663                  904                     MUFG Bank, Ltd. (Singapore)
                     MUFG Bank, Ltd. (Jakarta)                       58.556               97.640                        MUFG Bank, Ltd. (Jakarta)
                     PT Zurich Asuransi Indonesia Tbk                 6.875                3.646                 PT Zurich Asuransi Indonesia Tbk
                  Personil manajemen kunci dari Perseroan               284                  447           Key management personnel of the Company
                  Personil manajemen kunci dari pihak berelasi                                                         Key management personnel of
                     lainnya                                              168                  209                         the other related parties

                                                                    375.412
                                                                          1              157.068
                                                                                               1

                  Persentase terhadap total beban                       4,56%
                                                                            1                2,23%
                                                                                                 1                        Percentage to total expenses


          * Tidak diaudit                                                                                                               *Unaudited
                                                                         97


556 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 559
                                              PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                  NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                               As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                          for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                          (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                         unless otherwise stated)

37. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK                              37. BALANCES AND TRANSACTIONS WITH RELATED
    BERELASI (lanjutan)                                                     PARTIES (continued)

   Saldo dan transaksi dengan pihak berelasi adalah sebagai                  Balances and transactions with related parties are as
   berikut: (lanjutan)                                                       follows: (continued)

   r.   Bagi hasil sukuk mudharabah                                          r.   Revenue sharing for mudharabah bonds

                                                          2024     -              2023     -

        Pihak berelasi lainnya:                                                                                             Other related parties:
           PT Zurich General Takaful Indonesia                   1.875
                                                                     1                     - 1             PT Zurich General Takaful Indonesia

        Persentase terhadap total beban                          0,02%
                                                                     1                   0,00%
                                                                                             1                       Percentage to total expenses


   s.   Penyisihan/(pemulihan) kerugian penurunan nilai                      s.   Provision/(reversal) for impairment losses on
        piutang pembiayaan konsumen (lihat Catatan 5)                             consumer financing receivables (see Note 5)

                                                          2024     -              2023     -

        Personil manajemen kunci dari                                                                             Key management personnel of
          Perseroan                                                (41)                        57                              the Company
        Personil manajemen kunci dari                                                                             Key management personnel of
          perusahaan induk                                              2                       9                           parent company
        Personil manajemen kunci dari                                                                         Key management personnels of the
          pihak berelasi lainnya                                   -                           (1)                      other related parties

                                                                   (39)
                                                                   -                       -65

        Persentase terhadap total beban                          0,00%
                                                                    -                    0,00%
                                                                                            -                        Percentage to total expenses


   t.   Penyisihan/(pemulihan) kerugian penurunan nilai                      t.   Provision/(reversal) for impairment losses                  on
        piutang pembiayaan murabahah (lihat Catatan 6)                            murabahah financing receivables (see Note 6)
                                                          2024     -              2023     -

        Personil manajemen kunci dari                                                                              Key management personnel of
          perusahaan induk                                             26                      6                            parent company
        Personil manajemen kunci dari                                                                              Key management personnel of
          Perseroan                                                -                           (2)                            the Company

                                                                   -26                         4-

        Persentase terhadap total beban                          0,00%
                                                                    -                    0,00%
                                                                                            -                       Percentage to total expenses

   u. Beban umum dan administrasi (lihat Catatan 34)                         u. General and administrative expenses (see Note 34)

                                                          2024     -              2023     -

        Pihak berelasi lainnya:                                                                                              Other related party:
           PT Zurich Asuransi Indonesia Tbk                      1.850
                                                                   -                     2.197
                                                                                           -                 PT Zurich Asuransi Indonesia Tbk

        Persentase terhadap total beban                          0,02%
                                                                     1                   0,03%
                                                                                             1                      Percentage to total expenses




* Tidak diaudit                                                                                                                    *Unaudited
                                                                  98


                                                                            2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 557
Page 560
                                                 PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                          NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                       As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                  for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                  (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                 unless otherwise stated)

         37. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK                              37. BALANCES AND TRANSACTIONS WITH RELATED
             BERELASI (lanjutan)                                                     PARTIES (continued)

             Saldo dan transaksi dengan pihak berelasi adalah sebagai               Balances and transactions with related parties are as
             berikut: (lanjutan)                                                    follows: (continued)

             v. Premi asuransi terkait pembiayaan kepada PT Zurich                 v.   Insurance premiums related to financing to PT Zurich
                Asuransi Indonesia Tbk pada tahun 2024 sebesar                          Asuransi Indonesia Tbk in 2024 amounted to
                Rp1.077.496      (2023:    Rp1.243.816).    Perseroan                   Rp1,077,496 (2023: Rp1,243,816). The Company
                memperoleh komisi, sponsorship dan lainnya dari PT                      earned commission, sponsorship and others from PT
                Zurich Asuransi Indonesia Tbk pada tahun 2024 sebesar                   Zurich Asuransi Indonesia Tbk for in 2024 amounted to
                Rp375.375 (2023: Rp422.484).                                            Rp375,375 (2023: Rp422,484).

             w. Premi asuransi terkait pembiayaan kepada PT Zurich                 w. Insurance premiums related to financing to PT Zurich
                General Takaful Indonesia pada tahun 2024 sebesar                     General Takaful Indonesia in 2024 amounted to
                Rp330.402 (2023: Rp379.990). Perseroan memperoleh                     Rp330,402 (2023: Rp379,990). The Company earned
                komisi dari PT Zurich General Takaful Indonesia pada                  commission from PT Zurich General Takaful Indonesia
                tahun 2024 sebesar Rp111.605 (2023: Rp121.198).                       in 2024 amounted to Rp111,605 (2023: Rp121,198).


         38. MANAJEMEN RISIKO KEUANGAN                                           38. FINANCIAL RISK MANAGEMENT

             Pendahuluan dan gambaran umum                                          Introduction and overview
             Perseroan memiliki eksposur terhadap risiko-risiko atas                The Company has exposure to the following risks from
             instrumen keuangan sebagai berikut:                                    financial instruments:

             •   Risiko pasar                                                       •   Market risk
             •   Risiko kredit                                                      •   Credit risk
             •   Risiko likuiditas                                                  •   Liquidity risk
             •   Risiko operasional                                                 •   Operational risk

             Kerangka manajemen risiko                                             Risk management framework

             Mengingat bahwa penerapan praktik manajemen risiko yang                Considering that implementation of good risk management
             baik dapat mendukung kinerja dari perusahaan pembiayaan,               practices could support the performance of a finance
             maka manajemen risiko selalu menjadi elemen pendukung                  company, risk management would always be an important
             penting bagi Perseroan dalam menjalankan bisnisnya.                    supporting element for the Company in conducting its
             Sasaran dan tujuan utama dari diterapkannya praktik                    business. The target and main purpose of the implementation
             manajemen risiko di Perseroan adalah untuk menjaga dan                 of risk management practices in the Company is to maintain
             melindungi Perseroan melalui pengelolaan risiko kerugian               and protect the Company through managing the risk of losses
             yang mungkin timbul dari berbagai aktivitasnya serta                   which could arise from its various activities as well as
             menjaga tingkat risiko agar sesuai dengan arahan yang                  maintaining risk level in order to match with the direction
             ditetapkan oleh Perseroan.                                             established by the Company.

             Nilai-nilai kepatuhan terhadap peraturan yang ada dan                  The values of compliance to the existing and prevailing
             berlaku harus dibudayakan dan melekat pada semua                       regulations should be cultivated and embedded into all
             karyawan Perseroan yang dipimpin oleh jajaran manajemen                employees of the Company, led by the management of the
             Perseroan. Infrastruktur risiko dibangun melalui tersedianya           Company. Risk infrastructure is built through the availability
             kebijakan dan proses yang tepat dan sesuai dengan kondisi              of appropriate policies and processes which are in line with
             terkini, pengembangan sistem dan database risiko yang                  current conditions, continuous development of systems and
             berkelanjutan, serta teknik dan metodologi pengelolaan yang            risk database, as well as modern management techniques
             modern. Membangun proses dan kemampuan risiko yang                     and methodologies. Building strong and healthy processes as
             sehat dan kuat adalah sebuah pengkajian yang                           well as risk capabilities is a continuous assessment on
             berkesinambungan terhadap tujuan penanganan risiko serta               objectives of risks handling as well as various activities
             berbagai aktivitas yang menyangkut penanganan risiko,                  involving risks handling, such as identification, measurement,
             seperti identifikasi, pengukuran,        pemantauan dan                monitoring and controlling risk.
             pengendalian risiko.




          * Tidak diaudit                                                                                                           *Unaudited
                                                                            99


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Page 561
                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                        NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                     As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                               unless otherwise stated)

38. MANAJEMEN RISIKO KEUANGAN (lanjutan)                              38. FINANCIAL RISK MANAGEMENT (continued)

   Kerangka manajemen risiko (lanjutan)                                 Risk management framework (continued)

   Fungsi manajemen risiko juga berkewajiban untuk menjaga               Risk management function is also obliged to maintain the
   arahan risiko yang dapat diterima dan disetujui oleh Dewan            direction of risk that is acceptable and approved by the
   Komisaris dan Direksi dengan tetap berpedoman dan                     Boards of Commissioners and Directors so that it would
   mampu menyesuaikan diri dengan perkembangan usaha.                    remain guided and capable of adapting with business
   Terkait dengan “Penerapan Manajemen Risiko secara                     development. Related to the "Implementation of
   Konsolidasi bagi Bank yang Melakukan Pengendalian                     Consolidated Risk Management for Banks Performing
   terhadap Perusahaan Anak”, dilaksanakan Perseroan dalam               Control on Subsidiary Companies", is implemented by the
   kapasitasnya sebagai Entitas Anak dari PT Bank Danamon                Company in its capacity as the Subsidiary of PT Bank
   Indonesia Tbk, pemegang saham pengendali Perseroan.                   Danamon Indonesia Tbk, the controlling shareholder of the
   Aktivitas ini mengacu kepada Peraturan Otoritas Jasa                  Company. This activity refers to Financial Services Authority
   Keuangan (POJK) No. 38/POJK.03/2017 tertanggal                        Regulation (POJK) No. 38/POJK.03/2017 dated 12 July 2017
   12 Juli 2017 dan No. 63/POJK.03/2020 tertanggal                       and No. 63/POJK.03/2020 dated 22 December 2020, in
   22 Desember 2020, yang mana penerapan manajemen risiko                which the implementation of Company’s risk management is
   Perseroan merupakan pendekatan terpadu dan konsisten                  an integrated and consistent approach in conducting review,
   dalam melakukan penelaahan, pengukuran, pemantauan                    measurement, monitoring and management of risks to the
   dan pengelolaan risiko terhadap seluruh komponen                      entire components of the Company’s group. This matter has
   kelompok Perseroan. Hal ini juga dipertegas oleh POJK No.             already been emphasised by POJK No. 17/POJK.03/2014
   17/POJK.03/2014 dan Surat Edaran Otoritas Jasa Keuangan               and Circular Letter fo Financial Services Authority (SEOJK)
   (SEOJK) No.14/SEOJK.03/2015 mengenai penerapan                        No.14/SEOJK.03/2015 regarding the implementation of
   manajemen risiko terintegrasi bagi konglomerasi keuangan,             integrated risk management for financial conglomerates, and
   serta POJK No. 45/POJK.03/2020 mengenai konglomerasi                  POJK      No.    45/POJK.03/2020       regarding     financial
   keuangan. Lebih lanjut, kemitraan antara Perseroan dengan             conglomeration. Furthermore, the partnership between the
   Perusahaan Induk merupakan hal yang sangat penting,                   Company and its Parent Company is an important matter,
   mengingat keduanya menghadapi tantangan regional dan                  considering both companies face the same regional and
   global yang sama dalam mengelola pertumbuhan bisnis yang              global challenges in managing rapid business growth and
   cepat dan dalam suasana kompetisi yang ketat, namun pada              intense competition atmosphere; however, at the same time
   saat yang bersamaan Perseroan harus tetap mampu                       the Company must remain capable of conducting the
   menyelenggarakan praktik bisnis tersebut berdasarkan dan              business practices, based upon and in reference to the
   mengacu kepada prinsip kehati-hatian.                                 prudence principle.

   Sebagai Perseroan yang bergerak di bidang pembiayaan,                 As a company engaged in financing activities, the Company’s
   manajemen Perseroan memiliki komitmen penuh untuk                     management is fully committed to implement risk
   menerapkan manajemen risiko secara komprehensif yang                  management comprehensively, which essentially covers the
   secara esensi mencakup kecukupan kebijakan, prosedur                  adequacy of policies, procedures and risk management
   dan metodologi pengelolaan risiko sehingga kegiatan usaha             methodology; hence, the Company's business activities
   Perseroan tetap dapat terarah dan terkendali pada batasan             could remain directed and controlled at an acceptable risk
   risiko yang dapat diterima, serta tetap menguntungkan                 limit, at the same time the Company can still be profitable.
   Perseroan. Direktorat Manajemen Risiko yang berperan                  Risk Management Directorate is playing an active role in
   secara aktif dalam mengkoordinasikan tindakan-tindakan                coordinating preventive, proactive and responsive actions
   pencegahan, proaktif dan responsif dengan seluruh                     with all employees from various levels within the Company in
   karyawan dari berbagai tingkatan yang ada di dalam                    order to support the implementation of risk management,
   Perseroan untuk mendukung penerapan manajemen risiko                  because all divisions of the Company will play their
   ini, karena semua bagian di dalam Perseroan masing-masing             respective important roles.
   akan memainkan peranan penting.




* Tidak diaudit                                                                                                          *Unaudited
                                                                100


                                                                        2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 559
Page 562
                                                  PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                             NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                          As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                     for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                     (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                    unless otherwise stated)

         38. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                   38. FINANCIAL RISK MANAGEMENT (continued)

             Kerangka manajemen risiko (lanjutan)                                      Risk management framework (continued)

             Dalam penerapan manajemen risiko, Perseroan menyadari                     In the implementation of risk management, the Company
             pentingnya untuk memiliki sebuah mekanisme yang                           realises the importance of having an adequate mechanism to
             memadai dalam mengakomodasi risiko-risiko yang dihadapi                   accommodate the risks faced by the Company. The
             oleh Perseroan. Perseroan memiliki suatu mekanisme yang                   Company has a mechanism that is based upon 4 (four) risk
             bertumpu pada 4 (empat) pilar manajemen risiko, yang dapat                management pillars,which could be described as follows:
             diuraikan sebagai berikut:

             Pilar 1: Pengawasan Aktif Dewan Komisaris dan Direksi                     Pillar 1: Active Supervision              by    Boards     of
                                                                                       Commissioners and Directors

             Pengawasan aktif tersebut tercermin sejak perencanaan                     Active supervision is reflected since the planning of annual
             bisnis tahunan, yang mencakup:                                            business plan, which includes:

             • Menyetujui dan melakukan evaluasi kebijakan manajemen                   •   Approving and evaluating risk management policies on
               risiko secara berkala;                                                      a regular basis;
             • Melakukan evaluasi dan menyetujui aktivitas yang                        •   Evaluating and approving activities that require approval
               memerlukan persetujuan dari Dewan Komisaris atau                            from the Board of Commissioners or Board of Directors;
               Direksi;                                                                •   Establishing risk management policies and strategies,
             • Menetapkan kebijakan dan strategi manajemen risiko                          which include determining the authorisation in limits and
               termasuk penetapan otoritas dalam pemberian batasan                         reviewing the quality of portfolio on a regular basis;
               serta tinjauan atas kualitas portofolio secara berkala;                 •   The presence of the Audit Committee and Risk
             • Terdapatnya Komite Audit dan Komite Pemantau Risiko                         Monitoring Committee as an organ of the Board of
               sebagai organ Dewan Komisaris dalam melaksanakan                            Commissioners in carrying out their supervisory
               fungsi pengawasannya; dan                                                   functions; and
                                                                                       •   Establishing     committees      in   relation    to   the
             • Membentuk komite yang terkait dengan penerapan                              implementation of risk management, i.e. the Risk
               manajemen risiko, yaitu Komite Manajemen Risiko.                            Management Committee.
             Kerangka konsolidasi manajemen risiko dengan Perusahaan                   The consolidated risk management framework with Parent
             Induk dibentuk dengan menempatkan wakil dari Perusahaan                   Company is established through placing representatives
             Induk dalam jajaran Dewan Komisaris Perseroan. Kerangka                   from Parent Company in the Board of Commissioners. The
             tersebut juga dilaksanakan melalui pemeriksaan kinerja                    framework is also implemented through regular performance
             secara berkala oleh Perusahaan Induk terhadap Perseroan,                  assessment by the Parent Company on the Company,
             menyangkut kinerja keuangan, pengawasan sistem                            concerning the financial performance, monitoring on
             informasi akuntansi, serta tingkat kesehatan dan profil risiko            accounting information system, as well as the level of
             dari piutang pembiayaan.                                                  soundness and risk profile of the Company’s financing
                                                                                       receivables.

             Pilar 2: Kecukupan Kebijakan dan Prosedur Manajemen                       Pillar 2: Risk Management Policy and Procedures, and
             Risiko serta Penetapan Limit Manajemen Risiko                             Limit Setup
             Perseroan       menyusun     kebijakan-kebijakan   terkait                The Company develops policies related to risk
             manajemen risiko yang diperiksa secara berkala dan selalu                 management, which are assessed periodically and aligned
             disesuaikan dengan keadaan usaha terkini. Kebijakan                       constantly to fit the most recent business situation. The
             tersebut diterjemahkan ke dalam Prosedur Operasi Standar                  policy is translated into Standard Operating Procedures and
             dan Memo Internal yang disosialisasikan kepada seluruh                    Internal Memo, which are being socialised to all employees.
             karyawan. Perseroan juga memiliki kebijakan-kebijakan                     The Company also has policies regarding limitation on
             mengenai batasan persetujuan/otorisasi untuk transaksi                    approval/authorisation for both credit and non-credit
             kredit maupun yang bukan transaksi kredit.                                transactions.
             Kerangka konsolidasi manajemen risiko dengan Perusahaan                   The consolidated risk management framework with Parent
             Induk terselenggara mengingat Perseroan mendapatkan                       Company is established as the Company obtains approval
             persetujuan dari Perusahaan Induk untuk pengajuan batasan                 from Parent Company for proposal of new limits and for new
             baru maupun atas program kredit untuk produk baru (jika                   product credit programs (if any). The Company’s policy in
             ada). Kebijakan cadangan kerugian penurunan nilai piutang                 relation with allowance for impairment losses on receivables
             Perseroan juga mengikuti kebijakan penyisihan pada                        should also follow the Parent Company's policy, which is in
             Perusahaan Induk yang sejalan dan patuh terhadap Standar                  line and in compliance with Indonesian Financial Accounting
             Akuntansi Keuangan di Indonesia.                                          Standards.




          * Tidak diaudit                                                                                                               *Unaudited
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560 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 563
                                        PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                             NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                          As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                     for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                     (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                    unless otherwise stated)

38. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                   38. FINANCIAL RISK MANAGEMENT (continued)

   Kerangka manajemen risiko (lanjutan)                                       Risk management framework (continued)

   Dalam penerapan manajemen risiko, Perseroan menyadari                      In the implementation of risk management, the Company
   pentingnya untuk memiliki sebuah mekanisme yang                            realises the importance of having an adequate mechanism to
   memadai dalam mengakomodasi risiko-risiko yang dihadapi                    accommodate the risks faced by the Company. The
   oleh Perseroan. Perseroan memiliki suatu mekanisme yang                    Company has a mechanism that is based upon 4 (four) risk
   bertumpu pada 4 (empat) pilar manajemen risiko, yang dapat                 management pillars,which could be described as follows:
   diuraikan sebagai berikut: (lanjutan)                                      (continued)

   Pilar 3: Kecukupan Proses Identifikasi, Pengukuran,                        Pillar 3: Risk Identification, Measurement, Control and
   Pengendalian dan Pemantauan Risiko, serta Sistem                           Monitoring, and Risk Management Information System
   Informasi Manajemen Risiko

   Perseroan memiliki perangkat untuk mengidentifikasi,                       The Company has a set of tools to identify, measure and
   mengukur dan mengawasi risiko terutama risiko kredit dan                   monitor risks, especially credit risk and operational risk
   risiko operasional melalui mekanisme pelaporan dan sistem                  through the existing reporting and management information
   informasi manajemen yang ada serta melalui pertemuan                       system mechanism, as well as through the regular meetings
   berkala Komite Audit dan Komite Pemantau Risiko                            of the Company’s Audit and Risk Monitoring Committee. In
   Perseroan. Selain itu, sistem teknologi informasi utama                    addition, the Company’s major information technology
   Perseroan mampu menyediakan data/informasi secara cepat                    system is capable of providing data/information instantly and
   dan akurat kepada pihak Manajemen, Perusahaan Induk                        accurately for the Management, Parent Company or other
   atau pihak ketiga yang terkait lainnya.                                    related third parties.

   Kerangka konsolidasi manajemen risiko dengan Perusahaan                    The consolidated risk management framework with Parent
   Induk terlaksana melalui penyampaian paparan risiko                        Company is conducted through the reporting of the
   Perseroan yang ada secara berkala kepada Komite                            Company's risk exposure periodically to the Parent
   Manajemen     Risiko   Perusahaan      Induk,  termasuk                    Company’s Risk Management Committee, including the
   penyampaian laporan berkala terkait aspek kepatuhan,                       periodic reporting in relation to the compliance, legal and
   hukum dan lainnya kepada Perusahaan Induk.                                 other aspects to the Parent Company.

   Pilar 4: Sistem Pengendalian Internal yang Menyeluruh                      Pillar 4: Comprehensive Internal Control System

   Perseroan memiliki Divisi Audit Internal yang secara                       The Company has an Internal Audit Division which
   independen melaporkan proses dan hasil pemeriksaannya                      independently reports on the process and results of
   kepada Dewan Komisaris dan Direktur Utama. Akuntabilitas                   assessment to the Board of Commissioners and President
   dari Divisi Audit Internal mencakup:                                       Director. The accountability of the Internal Audit Division
                                                                              includes:

   •   Menyediakan penilaian atas kecukupan dan efektivitas                   •   Providing assessment on the adequacy and
       dari semua proses yang ada di dalam Perseroan;                             effectiveness of all existing processes within the
                                                                                  Company;
   •   Melaporkan masalah-masalah penting yang terkait                        •   Reporting on important issues related to the control
       dengan proses pengendalian aktivitas-aktivitas di dalam                    process of activities within the Company, including
       Perseroan, termasuk perbaikan yang potensial terhadap                      potential improvements to these processes; and
       proses-proses tersebut; dan
   •   Koordinasi dengan fungsi pengendali dan pengawasan                     •   Coordinating with other controlling and supervisory
       lainnya (manajemen risiko, kepatuhan, hukum dan audit                      functions (risk management, compliance, legal and
       eksternal).                                                                external audit).
   Kerangka konsolidasi manajemen risiko dengan Perusahaan                    The consolidated risk management framework with Parent
   Induk juga dicerminkan dengan dilaksanakannya audit                        Company is also reflected in the implementation of regular
   reguler/audit Teknologi Informasi/audit terintegrasi atas unit-            audit/Information Technology audit/integrated audit on the
   unit di Perseroan oleh Satuan Kerja Audit Internal (SKAI)                  business units in the Company by Parent Company’s Internal
   Perusahaan Induk.                                                          Audit Unit (SKAI).

   Risiko pasar                                                               Market risk

   Risiko pasar merupakan risiko yang terutama disebabkan                     Market risk is the risk which is primarily caused by the
   karena perubahan tingkat suku bunga dan nilai tukar mata                   changes in interest rates and exchange rate of Rupiah
   uang Rupiah, yang dapat membawa risiko bagi Perseroan.                     currency, which could bring exposure to the Company. In the
   Dalam perencanaan usaha Perseroan, risiko pasar yang                       Company's business planning, market risk with direct impact
   memiliki dampak langsung kepada Perseroan adalah dalam                     to the Company is in terms of interest rates management.
   hal pengelolaan tingkat bunga.




* Tidak diaudit                                                                                                               *Unaudited
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                                                                             2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 561
Page 564
                                                 PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                            NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                         As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                    for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                    (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                   unless otherwise stated)

         38. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                  38. FINANCIAL RISK MANAGEMENT (continued)

             Risiko pasar (lanjutan)                                                  Market risk (continued)

             Perubahan tingkat bunga acuan akan menjadi risiko pada                   Changes in interest rates would become a risk at the point of
             saat perubahannya, terutama ketika tingkat bunga dinaikkan,              change, especially when the interest rate is raised, which
             yang menyebabkan kerugian bagi Perseroan. Untuk itu,                     would cause losses to the Company. Therefore, the
             Perseroan menerapkan pengelolaan tingkat bunga tetap                     Company consistently implements fixed interest rate
             secara konsisten dengan menyesuaikan tingkat bunga kredit                management by doing adjustment on lending interest rate
             terhadap tingkat bunga pinjaman dan beban dana.                          and cost of funds.

             Sumber pendanaan Perseroan berasal dari skema                            Source of funding for the Company is from joint financing
             pembiayaan bersama dengan PT Bank Danamon Indonesia                      scheme with PT Bank Danamon Indonesia Tbk, as well as
             Tbk, pinjaman dalam negeri serta pinjaman dari luar negeri.              from on-shore and off-shore loans.

             Salah satu sumber pendanaan Perseroan berasal dari skema                 One of the Company’s sources of funding is from joint
             pembiayaan bersama dengan PT Bank Danamon Indonesia                      financing scheme with PT Bank Danamon Indonesia Tbk,
             Tbk, dengan tingkat bunga tetap dan jangka waktu yang                    with fixed interest rate and matching period with the
             sama dengan piutang pembiayaan konsumen dan piutang                      consumer financing receivable and murabahah financing
             pembiayaan murabahah.                                                    receivable.

             Pinjaman dalam negeri sebagian besar dilakukan dalam                     Most of on-shore loans are in the form of bonds and
             bentuk obligasi dan sukuk mudharabah dengan tingkat suku                 mudharabah bonds with fixed interest rate/revenue sharing.
             bunga/bagi hasil yang tetap. Di samping itu, Perseroan juga              In addition, the Company also acquires direct loans from
             mendapat pinjaman secara langsung dari bank dalam negeri.                domestic banks.


             Perseroan memiliki pinjaman luar negeri dalam mata uang                  The Company has off-shore loans in foreign currency and the
             asing, dalam hal ini Perseroan sudah melakukan antisipasi                Company has already anticipated the currency risk by
             terhadap risiko nilai tukar, dengan telah menetapkan                     implementing hedging policy for loans in foreign currency.
             kebijakan lindung nilai untuk pinjaman yang diterima dalam
             mata uang asing.

             Pada tanggal 31 Desember 2024, Perseroan memiliki                        As of 31 December 2024, the Company has financial
             liabilitas keuangan dalam mata uang asing berupa pinjaman                liabilities denominated in foreign currency for borrowings
             yang        diterima   sebesar     USD255.000.000        dan             amounting to USD255,000,000 and JPY10,320,084,000
             JPY10.320.084.000 (2023: JPY2.160.000.000) (nilai penuh)                 (JPY2,160,000,000) (full amount) or equivalent to
             atau setara dengan Rp5.167.503 (2023: 235.181) yang telah                Rp5,167,503 (2023: Rp235,181) which was hedged by
             dilindung nilai melalui instrument derivative seperti kontrak            derivative instruments such as cross currency swap
             cross currency swap (lihat Catatan 10, 17, dan 41).
                                                                                      contracts (see Notes 10, 17 and 41).

             Dengan pola aktivitas usaha yang dijalankan Perseroan saat               With the pattern of business activity currently operated by the
             ini, risiko pasar Perseroan adalah minimal. Perseroan tidak              Company, the market risk of the Company is minimal. The
             mempunyai kegiatan usaha pembiayaan konsumen dalam                       Company does not have consumer financing transaction in
             mata uang asing.                                                         foreign currency.




          * Tidak diaudit                                                                                                              *Unaudited
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562 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 565
                                              PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                            NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                                         As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                                    for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                                    (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                                   unless otherwise stated)

38. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                        38. FINANCIAL RISK MANAGEMENT (continued)

   Risiko pasar (lanjutan)                                                               Market risk (continued)

   Tabel berikut menggambarkan rincian aset dan liabilitas                              The following table summarises the Company’s financial
   keuangan Perseroan yang terdampak perubahan tingkat                                  assets and liabilities that are affected by changes in interest
   suku bunga dan dikelompokkan menurut mana yang lebih                                 rates and categorised by the earlier of repricing or installment
   awal antara tanggal repricing atau tanggal jatuh tempo                               due dates to see the impact of changes in interest rates:
   angsuran untuk melihat dampak perubahan tingkat suku
   bunga:

                                                                             2024                                                   -
                               Tingkat bunga mengambang/                     Tingkat bunga tetap/
                                       Floating rate -                            Fixed rate                        -
                                < 3 bulan/    3-36 bulan/    < 3 bulan/   3-12 bulan/       1-2 tahun/      > 2 tahun/       Jumlah/
                                 months -       months -      months -      months -          years -         years -         Total -

   Aset keuangan                                                                                                                                 Financial assets
      Kas di bank                1.436.356             -             -              -               -               -         1.436.356          Cash in banks
      Piutang pembiayaan                                                                                                                   Consumer financing
         konsumen - neto                -              -      3.028.236     6.827.819        6.012.215       4.281.856       20.150.126    receivables - net
      Piutang pembiayaan                                                                                                                  Murabahah financing
         murabahah - neto               -              -        734.488     1.714.662        1.648.834       1.453.938        5.551.922    receivables - net
      Piutang sewa                                                                                                                              Finance leases
         pembiayaan - neto              -              -        444.001       828.866          667.531         295.001        2.235.399    receivables - net
                                 1.436.356             -      4.206.725     9.371.347        8.328.580       6.030.795       29.373.803

   Liabilitas keuangan                                                                                                                       Financial liabilities
      Pinjaman yang diterima       402.375      3.701.850     1.852.581     3.226.860        1.355.168         126.632       10.665.466          Borrowings
      Sukuk mudharabah                 -              -          49.000       338.980          189.730         254.120          831.830    Mudharabah bonds
      Utang obligasi                   -              -         829.787     1.861.220          793.583       2.893.240        6.377.830       Bonds payable
                                   402.375      3.701.850     2.731.368     5.427.060        2.338.481       3.273.992       17.875.126

   Dampak dari derivatif
     untuk tujuan manajemen                                                                                                                Effect of derivative held
     risiko                       (402.375)    (3.701.850)      402.375     1.207.125        1.609.500         885.225              -     for risk management
                                 1.436.356
                                       -               --     1.072.982
                                                                    -       2.737.162
                                                                                  -          4.380.599
                                                                                                   -         1.871.578
                                                                                                                   -         11.498.677
                                                                                                                                    -


                                                                             2023                                                   -
                               Tingkat bunga mengambang/                     Tingkat bunga tetap/
                                       Floating rate -                            Fixed rate                             1
                                < 3 bulan/    3-36 bulan/    < 3 bulan/   3-12 bulan/       1-2 tahun/      > 2 tahun/       Jumlah/
                                 months -       months -      months -      months -          years -         years -         Total -

   Aset keuangan                                                                                                                                 Financial assets
      Kas di bank                1.307.116             -             -              -               -               -         1.307.116          Cash in banks
      Piutang pembiayaan                                                                                                                   Consumer financing
         konsumen - neto                -              -      2.985.036     6.724.899        6.209.351       4.761.343       20.680.629    receivables - net
      Piutang pembiayaan                                                                                                                  Murabahah financing
         murabahah - neto               -              -        684.646     1.600.292        1.663.135       1.571.989        5.520.062    receivables - net
      Piutang sewa                                                                                                                              Finance leases
         pembiayaan - neto              -              -        232.316       551.838          435.946         224.200        1.444.300    receivables - net
                                 1.307.116             -      3.901.998     8.877.029        8.308.432       6.557.532       28.952.107

   Liabilitas keuangan                                                                                                                       Financial liabilities
      Pinjaman yang diterima            -              -      1.929.182     3.575.808        2.957.164         850.818        9.312.972          Borrowings
      Sukuk mudharabah                  -              -         32.000       395.170           49.000         382.830          859.000    Mudharabah bonds
      Utang obligasi                    -              -        327.985     2.774.395          828.845       1.953.881        5.885.106       Bonds payable
                                        -              -      2.289.167     6.745.373        3.835.009       3.187.529       16.057.078

                                 1.307.116
                                       -               --     1.612.831
                                                                    -       2.131.656
                                                                                  -          4.473.423
                                                                                                   -         3.370.003
                                                                                                                   -         12.895.029
                                                                                                                                    -




* Tidak diaudit                                                                                                                                  *Unaudited
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                                                                                        2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 563
Page 566
                                                   PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                   NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                                As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                           for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                           (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                          unless otherwise stated)

         38. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                    38. FINANCIAL RISK MANAGEMENT (continued)

             Risiko pasar (lanjutan)                                                    Market risk (continued)

             Analisis sensitivitas                                                      Sensitivity analysis

             Manajemen risiko tingkat suku bunga terhadap limit                         The management of interest rate risk against interest rate
             perubahan tingkat suku bunga dilengkapi dengan                             gap limits is supplemented by monitoring the sensitivity of the
             pemantauan atas sensitivitas aset dan liabilitas keuangan                  Company’s financial assets and liabilities to various standard
             Perseroan terhadap beberapa skenario suku bunga baku                       and non-standard interest rate scenarios. Standard
             maupun non-baku. Skenario baku yang dilakukan setiap                       scenarios that are considered on a monthly basis include
             bulan mencakup analisis kenaikan atau penurunan kurva                      a 100 basis point (bp) parallel rise or fall in all yield curves.
             imbal hasil sebesar 100 basis poin (bp).

             Tabel berikut menunjukkan sensitivitas atas kemungkinan                    The following table demonstrates the sensitivity to
             perubahan tingkat suku bunga pasar, dengan variabel lain                   a reasonably possible change in market interest rates, with
             dianggap konstan, terhadap pendapatan pembiayaan neto:                     all other variables held constant, of the net financing income:

                                                                     2024      -           2023      -

             Kenaikan suku bunga dalam 100 basis poin                    285.679               260.157              Increase in interest rate in 100 basis point
             Penurunan suku bunga dalam 100 basis poin                  (285.679)             (260.157)            Decrease in interest rate in 100 basis point

             Tabel berikut menunjukkan sensitivitas atas kemungkinan                    The following table demonstrates the sensitivity to
             perubahan tingkat suku bunga pasar, dengan variabel lain                   a reasonably possible change in market interest rates, with
             dianggap konstan, terhadap beban bunga dan keuangan:                       all other variables held constant, of the interest expense and
                                                                                        financing charges:

                                                                     2024      -           2023      -

             Kenaikan suku bunga dalam 100 basis poin                    155.971               142.149              Increase in interest rate in 100 basis point
             Penurunan suku bunga dalam 100 basis poin                  (155.971)             (142.149)            Decrease in interest rate in 100 basis point


             Risiko kredit                                                             Credit risk

             Risiko kredit merupakan risiko utama karena Perseroan                     Credit risk is a major risk because the Company is engaged
             bergerak dalam bidang pembiayaan konsumen, dimana                         in the consumer financing activity, in which the Company
             Perseroan menawarkan kredit kepada masyarakat yang                        offers credit to public who would like to own motor vehicle,
             hendak memiliki kendaraan bermotor, barang durable,                       durable goods, and heavy equipment. Directly, the Company
             maupun alat berat. Secara langsung, Perseroan menghadapi                  faces risks when consumers are not able to fulfill their
             risiko seandainya konsumen tidak mampu memenuhi                           obligations in paying off loans already agreed upon in the
             kewajibannya dalam melunasi kredit sesuai dengan                          contract between consumers and the Company.
             perjanjian yang telah disepakati antara konsumen dengan
             Perseroan.

             Perseroan secara berkala melakukan identifikasi dan                       The Company periodically performs the identification and risk
             pengukuran risiko kredit berdasarkan indikator-indikator yang             measurement of credit risk based on the indicators relevant
             relevan terhadap Perseroan serta selalu mengembangkan                     to the Company and continuously develops indicators of
             indikator pengukuran risiko kredit sehingga risiko kredit dapat           measuring credit risk to ensure that credit risk can be
             terukur lebih tajam dan akurat. Perseroan juga senantiasa                 measured in a more sharp and accurate manner. The
             memantau penerapan kebijakan kredit yang berlaku dan                      Company monitors the implementation of credit policies and
             melakukan perubahan-perubahan yang diperlukan, sesuai                     performs adjustments as needed, in accordance with current
             dengan kondisi yang sekarang dan akan dihadapi oleh                       and future conditions to be faced by the Company. The
             Perseroan. Perseroan telah memiliki kebijakan dalam                       Company has a policy in encountering credit risk, namely
             menghadapi risiko kredit, yakni dimulai dari proses awal                  starting from the initial receipt of credit application which is
             penerimaan aplikasi kredit yang selektif dan ditangani                    handled with prudent principles, then going through survey
             dengan prinsip kehati-hatian, yang mana aplikasi kredit akan              and credit analysis processes by the Credit Committee.
             melalui proses survei dan analisa kredit oleh Komite Kredit.




          * Tidak diaudit                                                                                                                       *Unaudited
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564 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 567
                                            PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                              NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                           As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                      for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                      (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                     unless otherwise stated)

38. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                38. FINANCIAL RISK MANAGEMENT (continued)

   Risiko kredit (lanjutan)                                                Credit risk (continued)

   Perseroan juga menerapkan Pedoman Penerapan Prinsip                     The Company also implements the Manual for
   Mengenal      Nasabah      yang    diatur  oleh POJK                    Implementation of Know Your Customer Principles as
   No. 8 Tahun 2023 tentang Penerapan Program Anti                         regulated in POJK No. 8 Year 2023 about Implementation of
   Pencucian Uang, Pencegahan Pendanaan Terorisme dan                      Anti Money Laundering, Counter Terrorism Financing
   Pencegahan Pendanaan Proliferasi Senjata Pemusnah                       Program and Counter-Proliferation Financing of Weapons of
   Massal di Sektor Jasa Keuangan dan SEOJK                                Mass Destruction in Financial Services Sector, and SEOJK
   No. 37/SEOJK.05/2017 tentang Pedoman Penerapan                          No. 37/SEOJK.05/2017 about Guidelines for Implementation
   Program Anti Pencucian Uang dan Pencegahan Pendanaan                    of Anti Money Laundering and Counter Terrorism Financing
   Terorisme di Sektor Industri Keuangan Non Bank.                         Program in the Non Bank Financial Industry Sector.

   Untuk setiap kategori aset keuangan, Perseroan harus                    For each financial asset category, the Company should
   mengungkapkan eksposur maksimum terhadap risiko kredit                  disclose maximum exposure to credit risk and concentration
   dan analisa konsentrasi risiko kredit.                                  of credit risk analysis.

   i. Eksposur maksimum terhadap risiko kredit                             i.   Maximum exposure to credit risk

      Eksposur Perseroan terhadap risiko kredit terutama                        The Company’s exposure to credit risk mainly comes
      berasal dari piutang pembiayaan konsumen, piutang                         from the consumer financing receivables, murabahah
      pembiayaan murabahah dan piutang sewa pembiayaan,                         financing receivables and finance lease receivables, of
      dimana eksposur maksimum terhadap risiko kredit sama                      which the maximum exposure to credit risk equals to the
      dengan nilai tercatat.                                                    carrying amounts.

   ii. Analisis konsentrasi risiko kredit                                  ii. Concentration of credit risk analysis

      Konsentrasi risiko kredit timbul ketika sejumlah konsumen                  Concentrations of credit risk arise when a number of
      bergerak dalam aktivitas usaha yang sama atau                              consumers are engaged in similar business activities or
      melakukan aktivitas dalam wilayah geografis yang sama,                     activities within the same geographic region, or when
      atau ketika mereka memiliki karakteristik yang sejenis                     they have similar characteristics that would cause their
      yang akan menyebabkan kemampuan untuk memenuhi                             ability to meet contractual obligations to be similarly
      kewajiban kontraktualnya sama-sama dipengaruhi oleh                        affected by changes in economic or other conditions.
      perubahan kondisi ekonomi atau yang lainnya.

      Perseroan bergerak di bidang usaha pembiayaan                              The Company is currently engaged in consumer
      konsumen yang pelanggannya kebanyakan adalah                               financing business which the consumers are mainly
      individu dan tidak terkonsentrasi pada wilayah geografis                   individuals and they are not concentrated in any specific
      tertentu.                                                                  geographic region.

   Tabel berikut menggambarkan jumlah risiko kredit dan                    The following table sets out the total credit risk and risk
   konsentrasi risiko atas piutang pembiayaan konsumen,                    concentration of consumer financing receivables, murabahah
   piutang pembiayaan murabahah dan piutang sewa                           financing receivables and finance lease receivables of the
   pembiayaan yang dimiliki Perseroan:                                     Company:

                                                        2024      -             2023   -
   Piutang pembiayaan konsumen - neto                                                                     Consumer financing receivables - net
       Korporasi                                            756.105                893.692                                     Corporate
       Ritel                                             19.394.021             19.786.937                                          Retail
                                                         20.150.126
                                                                -               20.680.629
                                                                                       -

   Piutang pembiayaan murabahah - neto                                                                   Murabahah financing receivables - net
       Korporasi                                            191.123                160.682                                     Corporate
       Ritel                                              5.360.799              5.359.380                                          Retail
                                                          5.551.922
                                                                -                5.520.062
                                                                                       -

   Piutang sewa pembiayaan - neto                                                                             Finance leases receivables - net
       Korporasi                                          1.199.998                995.267                                     Corporate
       Ritel                                              1.035.401                449.033                                          Retail
                                                          2.235.399
                                                                -                1.444.300
                                                                                       -




* Tidak diaudit                                                                                                                *Unaudited
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                                                                          2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 565
Page 568
                                                    PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                     NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                                  As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                             for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                             (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                            unless otherwise stated)

         38. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                       38. FINANCIAL RISK MANAGEMENT (continued)

             Risiko kredit (lanjutan)                                                        Credit risk (continued)

             Tabel di bawah ini menyajikan aset keuangan pada tanggal                        The following table presents the financial assets as of
             31 Desember 2024 dan 2023 berdasarkan staging dan                               31 December 2024 and 2023 based on staging and risk rate:
             tingkat risiko:

                                                                                   2024                                -
                                                    Tahap 1/       Tahap 2/       Tahap 3/        Non-graded/   Jumlah/
                                                    Stage 1-       Stage 2-       Stage 3-        Non-graded
                                                                                                          -      Total -


             Kas di bank                                                                                                                       Cash in banks
                Grade 1-22: Risiko yang dapat
                   diterima                          1.436.356                -              -              -    1.436.356      Grade 1-22: Acceptable risk

             Piutang pembiayaan konsumen                                                                                      Consumer financing receivables
                Grade 1-22: Risiko yang dapat
                   diterima                         17.655.368         13.102                -              -   17.668.470      Grade 1-22: Acceptable risk
                Grade 23-25: Risiko tinggi           2.545.849       632.088                 -              -    3.177.937           Grade 23-25: High risk
                Grade 26-28: Pembiayaan                                                                                        Grade 26-28: Non-performing
                   bermasalah                                  -              -     480.418                 -     480.418                      financing

                                                    20.201.217        645.190        480.418                -   21.326.825
                Cadangan kerugian penurunan nilai     (680.198)      (145.906)      (350.595)               -   (1.176.699)    Allowance of impairment loss

                Nilai tercatat - bersih             19.521.019       499.284        129.823                 -   20.150.126            Carrying amount - net

             Piutang sewa pembiayaan                                                                                               Finance leases receivables
                Konvensional                                                                                                                 Conventional
                Grade 1-22: Risiko yang dapat
                   diterima                          1.300.960           782                 -              -    1.301.742      Grade 1-22: Acceptable risk
                Grade 23-25: Risiko tinggi            217.851          22.224                -              -     240.075            Grade 23-25: High risk
                Grade 26-28: Pembiayaan                                                                                        Grade 26-28: Non-performing
                   bermasalah                                  -              -         7.334               -        7.334                     financing
                                                                                                                                                financing

                                                     1.518.811         23.006            7.334              -    1.549.151
                Cadangan kerugian penurunan nilai      (32.023)        (4.833)          (5.388)             -      (42.244)    Allowance of impairment loss

                                                     1.486.788         18.173           1.946               -    1.506.907

                Syariah                                        -              -              -        728.492     728.492                           Sharia

                Nilai tercatat - bersih              1.486.788         18.173           1.946         728.492    2.235.399            Carrying amount - net

             Aset derivatif                                                                                                                 Derivative assets
                Grade 1-22: Risiko yang dapat
                   diterima                             62.806                -              -              -       62.806      Grade 1-22: Acceptable risk

             Aset keuangan tanpa peringkat:                                                                                      Non-graded financial assets:
             Piutang klaim asuransi                            -              -              -         12.865       12.865         Insurance claim receivables
             Piutang komisi asuransi                           -              -              -         42.063       42.063    Insurance commission receivables
             Piutang karyawan                                  -              -              -        103.050     103.050                Employee receivables
             Investasi dalam saham                             -              -              -        396.870     396.870                 Investment in shares

                                                    22.506.969
                                                           -         517.457
                                                                         -          131.769
                                                                                        -           1.283.340
                                                                                                          -     24.439.535
                                                                                                                       -




          * Tidak diaudit                                                                                                                     *Unaudited
                                                                                  107


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Page 569
                                          PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                    NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                                 As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                            for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                            (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                           unless otherwise stated)

38. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                      38. FINANCIAL RISK MANAGEMENT (continued)

   Risiko kredit (lanjutan)                                                        Credit risk (continued)

   Tabel di bawah ini menyajikan aset keuangan pada tanggal                        The following table presents the financial assets as of
   31 Desember 2024 dan 2023 berdasarkan staging dan                               31 December 2024 and 2023 based on staging and risk rate:
   tingkat risiko: (lanjutan)                                                      (continued)

                                                                         2023                                -
                                          Tahap 1/       Tahap 2/       Tahap 3/        Non-graded/   Jumlah/
                                          Stage 1-       Stage 2-       Stage 3-        Non-graded
                                                                                                -      Total -

   Kas di bank                                                                                                                          Cash in banks
      Grade 1-22: Risiko yang dapat
         diterima                          1.307.116                -              -              -    1.307.116         Grade 1-22: Acceptable risk


   Piutang pembiayaan konsumen                                                                                        Consumer financing receivables
      Grade 1-22: Risiko yang dapat
         diterima                         17.613.797         21.809                -              -   17.635.606         Grade 1-22: Acceptable risk
      Grade 23-25: Risiko tinggi           3.193.104       633.039                 -              -    3.826.143              Grade 23-25: High risk
      Grade 26-28: Pembiayaan                                                                                           Grade 26-28: Non-performing
         bermasalah                                  -              -     489.470                 -     489.470                         financing
                                                                                                                                         financing

                                          20.806.901        654.848        489.470                -   21.951.219
      Cadangan kerugian penurunan nilai     (817.839)      (154.022)      (298.729)               -   (1.270.590)       Allowance of impairment loss

      Nilai tercatat - bersih             19.989.062       500.826        190.741                 -   20.680.629               Carrying amount - net

   Piutang sewa pembiayaan                                                                                                  Finance leases receivables
      Konvensional                                                                                                                    Conventional
      Grade 1-22: Risiko yang dapat
         diterima                           969.195            144                 -              -     969.339          Grade 1-22: Acceptable risk
      Grade 23-25: Risiko tinggi            264.844          25.039                -              -     289.883               Grade 23-25: High risk
      Grade 26-28: Pembiayaan                                                                                           Grade 26-28: Non-performing
         bermasalah                                  -              -         4.141               -        4.141                        financing
                                                                                                                                         financing

                                           1.234.039         25.183            4.141              -    1.263.363
      Cadangan kerugian penurunan nilai      (43.915)        (4.641)          (1.931)             -      (50.487)       Allowance of impairment loss

                                           1.190.124         20.542           2.210               -    1.212.876

      Syariah                                        -              -              -        231.424     231.424                              Sharia

      Nilai tercatat - bersih              1.190.124         20.542           2.210         231.424    1.444.300               Carrying amount - net

   Aset derivatif                                                                                                                    Derivative assets
      Grade 1-22: Risiko yang dapat
         diterima                              1.006                -              -              -        1.006         Grade 1-22: Acceptable risk

   Aset keuangan tanpa peringkat:                                                                                          Non-graded financial assets:
     Piutang klaim asuransi                          -              -              -         15.018      15.018           Insurance claim receivables
     Piutang komisi asuransi                         -              -              -         60.815      60.815     Insurance commission receivables
     Piutang karyawan                                -              -              -        103.253     103.253                 Employee receivables
     Investasi dalam saham                           -              -              -        386.360     386.360                  Investment in shares

                                          22.487.308
                                                 -         521.368
                                                               -          192.951
                                                                              -             796.870
                                                                                                -     23.998.497
                                                                                                             -




* Tidak diaudit                                                                                                                        *Unaudited
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                                                                                 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 567
Page 570
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                             NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                                          As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                                     for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                                     (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                                    unless otherwise stated)

         38. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                          38. FINANCIAL RISK MANAGEMENT (continued)

             Risiko kredit (lanjutan)                                                             Credit risk (continued)

             Pada tanggal 31 Desember 2024 dan 2023, rincian kualitas                             As of 31 December 2024 and 2023, the quality of murabahah
             piutang pembiayaan murabahah berdasarkan evaluasi                                    financing receivable based on impairment assessment under
             penurunan nilai PSAK 239 sebagai berikut:                                            SFAS 239 as follows:

                                                                                         2024                                      -
                                                   Belum jatuh         Jatuh tempo
                                                 tempo dan tidak        tetapi tidak
                                                    mengalami           mengalami
                                                 penurunan nilai/     penurunan nilai/            Mengalami
                                                 Neither past due      Past due but             penurunan nilai/         Jumlah/
                                                   nor impaired -      non-impaired -              Impaired -             Total    -

             Piutang pembiayaan murabahah                                                                                                Murabahah financing receivables
                Motor baru                               1.985.135             503.095                     58.378           2.546.608               New motorcycles
                Motor bekas                                 85.679              33.782                      4.216             123.677              Used motorcycles
                Mobil baru                               2.044.965             409.005                     31.578           2.485.548                       New cars
                Mobil bekas                                525.332             160.645                     10.193             696.170                      Used cars
                Lainnya                                     23.375              10.007                      3.270              36.652                          Others

                                                         4.664.486            1.116.534                  107.635            5.888.655

             Cadangan kerugian penurunan nilai            (256.665)             (67.005)                  (13.063)           (336.733)   Allowance for impairment losses

                                                         4.664.486
                                                                 1            1.116.534
                                                                                      1                  107.635
                                                                                                               1            5.551.922
                                                                                                                                  -


                                                                                         2023                                      -
                                                   Belum jatuh         Jatuh tempo
                                                 tempo dan tidak        tetapi tidak
                                                    mengalami           mengalami
                                                 penurunan nilai/     penurunan nilai/            Mengalami
                                                 Neither past due      Past due but             penurunan nilai/         Jumlah/
                                                   nor impaired -      non-impaired -              Impaired -             Total    -


             Piutang pembiayaan murabahah                                                                                                Murabahah financing receivables
                Motor baru                               1.987.496             472.602                     49.522           2.509.620               New motorcycles
                Motor bekas                                129.504              44.586                      5.523             179.613              Used motorcycles
                Mobil baru                               1.967.501             322.518                     20.434           2.310.453                       New cars
                Mobil bekas                                553.369             165.616                     10.529             729.514                      Used cars
                Lainnya                                     64.272              15.589                      3.109              82.970                          Others

                                                         4.702.142            1.020.911                    89.117           5.812.170


             Cadangan kerugian penurunan nilai            (225.847)             (55.600)                  (10.661)           (292.108)   Allowance for impairment losses

                                                         4.702.142
                                                                 1            1.020.911                    89.117
                                                                                                                1           5.520.062
                                                                                                                                  -


             Sebagai jaminan atas piutang pembiayaan yang diberikan                               As collateral to the financing receivables of motor vehicles,
             untuk kendaraan bermotor, Perseroan menerima jaminan                                 the Company receives the Certificates of Ownership
             dari konsumen berupa Bukti Pemilikan Kendaraan Bermotor                              (“BPKB”) of the motor vehicles financed by the Company.
             (“BPKB”) atas kendaraan bermotor yang dibiayai Perseroan.




          * Tidak diaudit                                                                                                                               *Unaudited
                                                                                    109


568 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 571
                                               PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                            NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                                         As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                                    for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                                    (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                                   unless otherwise stated)

38. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                              38. FINANCIAL RISK MANAGEMENT (continued)

   Risiko kredit (lanjutan)                                                                  Credit risk (continued)

   Analisa umur piutang pembiayaan konsumen dan piutang                                      An aging analysis of consumer financing receivables and
   sewa pembiayaan yang telah jatuh tempo pada tahap 1 dan                                   finance leases receivables that are past due on stage 1 and
   2 pada tanggal 31 Desember 2024 dan 2023 sebagai berikut:                                 2 as of 31 December 2024 and 2023 are set out below:

                                                                                    2024

                                 Motor baru/       Motor bekas/
                                    New               Used            Mobil baru/      Mobil bekas/      Lainnya/
                                 motorcycles
                                           -       motorcycles
                                                             -        New cars-            Used cars-    Others -      Jumlah/Total
                                                                                                                                -

   Piutang pembiayaan                                                                                                                         Consumer financing
     konsumen                                                                                                                                       receivables
     1-30 hari                      1.381.280           179.018           935.017              447.553      767.700       3.710.568                   1-30 days
     30-60 hari                      126.673             17.365            48.622               28.865       52.006         273.531                 30-60 days
     61-90 hari                       88.976             11.560            48.336               19.614       31.411         199.897                 61-90 days

                                    1.596.929
                                            1           207.943
                                                              1         1.031.975
                                                                                1              496.032
                                                                                                     1      851.117
                                                                                                                  1       4.183.996
                                                                                                                                  1

   Piutang sewa                                                                                                                                     Finance lease
     pembiayaan (konvensional)                                                                                                        receivables (conventional)
     1-30 hari                             31                     -        24.090                  337       85.985         110.443                   1-30 days
     30-60 hari                                -                  -          5.257                 117        2.570           7.944                 30-60 days
     61-90 hari                                -                  -              -                   -        9.661           9.661                 61-90 days

                                          -31                - -           29.347
                                                                              -                    454
                                                                                                   -         98.216
                                                                                                                -           128.048
                                                                                                                                -


                                                                                    2023

                                 Motor baru/       Motor bekas/
                                    New               Used            Mobil baru/      Mobil bekas/      Lainnya/
                                 motorcycles
                                           -       motorcycles
                                                             -        New cars-         Used cars-       Others -      Jumlah/Total
                                                                                                                                -

   Piutang pembiayaan                                                                                                                         Consumer financing
     konsumen                                                                                                                                       receivables
     1-30 hari                      1.308.256           244.248         1.100.172              520.628      682.840       3.856.144                   1-30 days
     30-60 hari                        93.074            18.226            49.879               28.570       40.898         230.647                 30-60 days
     61-90 hari                        76.838            15.001            56.321               21.708       26.747         196.615                 61-90 days

                                    1.478.168
                                          -             277.475
                                                            -           1.206.372
                                                                              -                570.906
                                                                                                   -        750.485
                                                                                                                -         4.283.406
                                                                                                                                -

   Piutang sewa                                                                                                                                     Finance lease
     pembiayaan (konvensional)                                                                                                        receivables (conventional)
     1-30 hari                             81                     -        28.506                2.749       62.694          94.030                   1-30 days
     30-60 hari                            52                     -        14.392                   60        1.237          15.741                 30-60 days
     61-90 hari                             -                     -         3.058                  274        1.389           4.721                 61-90 days

                                          133
                                          -                  - -           45.956
                                                                              -                  3.083
                                                                                                   -         65.320
                                                                                                                -           114.492
                                                                                                                                -




* Tidak diaudit                                                                                                                                   *Unaudited
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                                                                                           2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 569
Page 572
                                                            PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                                       NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                                                    As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                                               for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                                               (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                                              unless otherwise stated)

         38. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                                        38. FINANCIAL RISK MANAGEMENT (continued)

             Risiko kredit (lanjutan)                                                                        Credit risk (continued)

             Analisa umur piutang pembiayaan murabahah yang telah                                             An aging analysis of murabahah financing receivables that
             jatuh tempo tetapi tidak mengalami penurunan nilai pada                                          are past due but not impaired of 31 December 2024 and
             tanggal 31 Desember 2024 dan 2023 adalah sebagai berikut:                                        2023 are set out below:

                                                                                                    2024

                                              Motor baru/        Motor bekas/
                                                New                 Used              Mobil baru/         Mobil bekas/           Lainnya/
                                             motorcycles
                                                       -         motorcycles
                                                                           -           New cars-           Used cars-            Others -      Jumlah/Total
                                                                                                                                                        -

             Piutang pembiayaan                                                                                                                                            Murabahah financing
               murabahah                                                                                                                                                         receivables
               1-30 hari                             435.147             28.821            370.345                146.760              7.617           988.690                     1-30 days
               30-60 hari                             38.011               2.984               22.132               8.401              1.164             72.692                   30-60 days
               61-90 hari                             29.937               1.977               16.528               5.484              1.226             55.152                   61-90 days

                                                     503.095
                                                         -               33.782
                                                                            -              409.005
                                                                                               -                  160.645
                                                                                                                      -               10.007
                                                                                                                                         -         1.116.534
                                                                                                                                                         -


                                                                                                    2023

                                              Motor baru/        Motor bekas/
                                                New                 Used              Mobil baru/         Mobil bekas/           Lainnya/
                                             motorcycles
                                                       -         motorcycles
                                                                           -           New cars-           Used cars-            Others -      Jumlah/Total
                                                                                                                                                        -

             Piutang pembiayaan                                                                                                                                            Murabahah financing
               murabahah                                                                                                                                                         receivables
               1-30 hari                             418.820             38.725            293.976                153.480             12.524           917.525                     1-30 days
               30-60 hari                             29.502               3.248               15.707               6.818              1.632             56.907                   30-60 days
               61-90 hari                             24.280               2.613               12.835               5.318              1.433             46.479                   61-90 days

                                                     472.602
                                                         -               44.586
                                                                            -              322.518
                                                                                               -                  165.616
                                                                                                                      -               15.589
                                                                                                                                         -         1.020.911
                                                                                                                                                         -


             Tabel berikut menunjukkan perubahan nilai tercatat bruto                                         The following tables show movement of the gross carrying
             piutang pembiayaan konsumen dan piutang sewa                                                     amount of consumer financing receivables and finance lease
             pembiayaan sebelum dikurangi cadangan kerugian                                                   receivables before deducted allowance for impairment
             penurunan nilai selama tahun berjalan dan tahun                                                  losses during the year and prior year:
             sebelumnya:

                                                                                                    2024                                       -
                                                          Tahap 1/            Tahap 2/            Tahap 3/            Syariah/          Jumlah/
                                                          Stage 1 -           Stage 2-            Stage 3-            Sharia -           Total -


             Piutang pembiayaan konsumen                                                                                                                      Consumer financing receivables
                Saldo awal                                  20.806.901             654.848              489.470                   -     21.951.219                         Beginning balance
                Pergerakan antar tahap:                                                                                                                                 Interstage movement:
                - Pindah ke tahap 1                          1.104.949             (975.076)         (129.873)                    -                -                      -Transfer to Stage 1
                - Pindah ke tahap 2                         (3.108.475)         3.188.952               (80.477)                  -                -                      -Transfer to Stage 2
                - Pindah ke tahap 3                            (553.320)       (2.036.569)          2.589.889                     -                -                      -Transfer to Stage 3
                Aset keuangan yang telah dilunasi,                                                                                                     Financial assets that have been repaid,
                  perubahan pada biaya transaksi                                                                                                               changes in transaction cost
                  dan piutang bunga pembiayaan            (12.228.196)             (155.262)         (798.416)                    -     (13.181.874)                   and accured interest
                Aset keuangan yang baru diperoleh           14.310.783                    -                 -                     -     14.310.783             New financial assets originated
                Penghapusan                                   (131.425)             (31.703)       (1.590.175)                    -     (1.753.303)                                 Write-offs

                Saldo akhir                                 20.201.217
                                                                   -               645.190
                                                                                       -                480.418
                                                                                                            -                - -        21.326.825
                                                                                                                                               -                              Ending Balance




          * Tidak diaudit                                                                                                                                                       *Unaudited
                                                                                                 111


570 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 573
                                            PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                      NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                                   As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                              for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                              (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                             unless otherwise stated)

38. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                      38. FINANCIAL RISK MANAGEMENT (continued)

   Risiko kredit (lanjutan)                                                        Credit risk (continued)

   Tabel berikut menunjukkan perubahan nilai tercatat bruto                         The following tables show movement of the gross carrying
   piutang pembiayaan konsumen dan piutang sewa                                     amount of consumer financing receivables and finance lease
   pembiayaan sebelum dikurangi cadangan kerugian                                   receivables before deducted allowance for impairment
   penurunan nilai selama tahun berjalan dan tahun                                  losses during the year and prior year: (continued)
   sebelumnya: (lanjutan)

                                                                         2024                                  -
                                           Tahap 1/       Tahap 2/      Tahap 3/        Syariah/        Jumlah/
                                           Stage 1-       Stage 2-      Stage 3-        Sharia -         Total -


   Piutang sewa pembiayaan                                                                                                         Finance lease receivables
      Saldo awal                            1.234.039         25.183           4.141      241.707        1.505.070                        Beginning balance
      Pergerakan antar tahap:                                                                                                         Interstage movement:
      - Pindah ke tahap 1                       56.263      (52.284)          (3.979)              -             -                      -Transfer to Stage 1
      - Pindah ke tahap 2                      (96.624)     100.007           (3.383)              -             -                      -Transfer to Stage 2
      - Pindah ke tahap 3                       (9.798)     (47.779)          57.577               -             -                      -Transfer to Stage 3
      Aset keuangan yang telah dilunasi,                                                                            Financial assets that have been repaid,
         perubahan pada biaya transaksi                                                                                      changes in transaction cost
         dan piutang bunga pembiayaan        (963.277)        (1.966)      (19.988)             -         (985.231)                 and accured interest
      Aset keuangan yang baru diperoleh     1.298.728              -             -              -        1.298.728          New financial assets originated
      Penghapusan                                (520)          (155)      (27.034)             -          (27.709)                                Write-offs
      Syariah                                       -              -             -        518.995          518.995                                    Sharia

      Saldo akhir                           1.518.811         23.006           7.334      760.702        2.309.853                          Ending Balance
                                                  -              -               -            -                -


                                                                         2023                                  -
                                           Tahap 1/       Tahap 2/      Tahap 3/        Syariah/        Jumlah/
                                           Stage 1-       Stage 2-      Stage 3-        Sharia -         Total -

   Piutang pembiayaan konsumen                                                                                              Consumer financing receivables
      Saldo awal                           17.858.486       287.258       311.435                  -    18.457.179                        Beginning balance
      Pergerakan antar tahap:                                                                                                         Interstage movement:
      - Pindah ke tahap 1                    1.088.472      (976.459)     (112.013)                -             -                      -Transfer to Stage 1
      - Pindah ke tahap 2                   (2.859.914)    2.953.268       (93.354)                -             -                      -Transfer to Stage 2
      - Pindah ke tahap 3                     (589.977)   (1.592.508)    2.182.485                 -             -                      -Transfer to Stage 3
      Aset keuangan yang telah dilunasi,                                                                            Financial assets that have been repaid,
         perubahan pada biaya transaksi                                                                                      changes in transaction cost
         dan piutang bunga pembiayaan      (11.492.161)          216      (704.886)                -   (12.196.831)                 and accured interest
      Aset keuangan yang baru diperoleh     16.887.925             -             -                 -    16.887.925          New financial assets originated
      Penghapusan                              (85.930)      (16.927)   (1.094.197)                -    (1.197.054)                                Write-offs

      Saldo akhir                          20.806.901
                                                  -         654.848
                                                                -         489.470
                                                                              -                - -      21.951.219
                                                                                                               -                            Ending Balance

   Piutang sewa pembiayaan                                                                                                         Finance lease receivables
      Saldo awal                              881.253          2.909            430        80.861          965.453                        Beginning balance
      Pergerakan antar tahap:                                                                                                         Interstage movement:
      - Pindah ke tahap 1                       24.740       (22.938)         (1.802)              -             -                      -Transfer to Stage 1
      - Pindah ke tahap 2                      (58.371)       63.948          (5.577)              -             -                      -Transfer to Stage 2
      - Pindah ke tahap 3                       (1.954)      (17.191)         19.145               -             -                      -Transfer to Stage 3
      Aset keuangan yang telah dilunasi,                                                                            Financial assets that have been repaid,
         perubahan pada biaya transaksi                                                                                      changes in transaction cost
         dan piutang bunga pembiayaan        (522.330)        (1.499)         (4.843)           -         (528.672)                 and accured interest
      Aset keuangan yang baru diperoleh       911.354              -               -            -          911.354          New financial assets originated
      Penghapusan                                (653)           (46)         (3.212)           -           (3.911)                                Write-offs
      Syariah                                       -              -               -      160.846          160.846                                    Sharia

      Saldo akhir                           1.234.039
                                                  -           25.183
                                                                 -             4.141
                                                                                 -        241.707
                                                                                              -          1.505.070
                                                                                                               -                            Ending Balance




* Tidak diaudit                                                                                                                                *Unaudited
                                                                        112


                                                                                   2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 571
Page 574
                                                     PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                     NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                                  As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                             for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                             (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                            unless otherwise stated)

         38. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                     38. FINANCIAL RISK MANAGEMENT (continued)

             Risiko kredit (lanjutan)                                                      Credit risk (continued)

             Tabel berikut menunjukkan perubahan cadangan kerugian                         The following tables show movement of the allowance for
             penurunan nilai piutang pembiayaan konsumen dan piutang                       impairment losses of consumer financing receivables and
             sewa pembiayaan selama tahun berjalan dan tahun                               finance lease receivables during the year and prior year:
             sebelumnya:

                                                                                 2024                                 -
                                                    Tahap 1/      Tahap 2/      Tahap 3/        Syariah/        Jumlah/
                                                    Stage 1-      Stage 2-      Stage 3-        Sharia -         Total -


             Piutang pembiayaan konsumen                                                                                       Consumer financing receivables
                Saldo awal                            817.839       154.022       298.729                  -     1.270.590                  Beginning balance
                Pergerakan antar tahap:                                                                                                 Interstage movement:
                - Pindah ke tahap 1                    273.695      (198.996)     (74.699)                 -               -              -Transfer to Stage 1
                - Pindah ke tahap 2                   (368.848)      412.334      (43.486)                 -               -              -Transfer to Stage 2
                - Pindah ke tahap 3                    (69.822)     (540.692)     610.514                  -               -              -Transfer to Stage 3
                Aset keuangan yang                                                                                                       Financial assets that
                   telah dilunasi                      (54.837)      (67.883)      (40.638)                -      (163.358)               have been repaid
                Pengukuran kembali penurunan                                                                                          Remeasurement of loss
                   nilai-bersih                       (391.719)     425.384      1.190.301                 -     1.223.966                       allowance
                Perubahan parameter atau model         (37.321)      (6.560)            49                 -       (43.832)    Change in model or parameters
                Aset keuangan yang baru diperoleh      642.636            -              -                 -       642.636     New financial assets originated
                Penghapusan                           (131.425)     (31.703)    (1.590.175)                -    (1.753.303)                          Write-offs

                Saldo akhir                           680.198
                                                          -         145.906
                                                                        -         350.595
                                                                                      -                - -       1.176.699
                                                                                                                       -                     Ending Balance


             Piutang sewa pembiayaan                                                                                                 Finance lease receivables
                Saldo awal                              43.915         4.641           1.931       10.283          60.770                   Beginning balance
                Pergerakan antar tahap:                                                                                                 Interstage movement:
                - Pindah ke tahap 1                     15.652       (13.539)         (2.113)              -               -              -Transfer to Stage 1
                - Pindah ke tahap 2                     (6.904)        8.814          (1.910)              -               -              -Transfer to Stage 2
                - Pindah ke tahap 3                       (892)      (10.087)         10.979               -               -              -Transfer to Stage 3
                Aset keuangan yang                                                                                                       Financial assets that
                   telah dilunasi                       (3.083)       (2.255)         (2.476)              -        (7.814)               have been repaid
                Pengukuran kembali penurunan                                                                                          Remeasurement of loss
                   nilai-bersih                        (80.860)       17.690        26.034              -          (37.136)                      allowance
                Perubahan parameter atau model          (3.038)         (276)          (23)             -           (3.337)    Change in model or parameters
                Aset keuangan yang baru diperoleh       67.753             -             -              -           67.753     New financial assets originated
                Penghapusan                               (520)         (155)      (27.034)             -          (27.709)                          Write-offs
                Syariah                                      -             -             -         21.927           21.927                              Sharia

                Saldo akhir                             32.023
                                                           -           4.833
                                                                         -             5.388
                                                                                         -         32.210
                                                                                                      -            74.454
                                                                                                                      -                      Ending Balance




          * Tidak diaudit                                                                                                                      *Unaudited
                                                                                113


572 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 575
                                           PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                    NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                                 As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                            for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                            (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                           unless otherwise stated)

38. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                    38. FINANCIAL RISK MANAGEMENT (continued)

   Risiko kredit (lanjutan)                                                      Credit risk (continued)

   Tabel berikut menunjukkan perubahan cadangan kerugian                         The following tables show movement of the allowance for
   penurunan nilai piutang pembiayaan konsumen dan piutang                       impairment losses of consumer financing receivables and
   sewa pembiayaan selama tahun berjalan dan tahun                               finance lease receivables during the year and prior year:
   sebelumnya: (lanjutan)                                                        (continued)

                                                                       2023                                 -
                                          Tahap 1/      Tahap 2/      Tahap 3/        Syariah/        Jumlah/
                                          Stage 1-      Stage 2-      Stage 3-        Sharia -         Total -


   Piutang pembiayaan konsumen                                                                                       Consumer financing receivables
      Saldo awal                            887.675         82.635      282.148                  -     1.252.458                  Beginning balance
      Pergerakan antar tahap:                                                                                                 Interstage movement:
      - Pindah ke tahap 1                    311.272      (237.721)     (73.551)                 -               -              -Transfer to Stage 1
      - Pindah ke tahap 2                   (393.114)      458.938      (65.824)                 -               -              -Transfer to Stage 2
      - Pindah ke tahap 3                    (86.388)     (473.392)     559.780                  -               -              -Transfer to Stage 3
      Aset keuangan yang                                                                                                       Financial assets that
        telah dilunasi                       (82.832)      (37.843)      (65.210)                -      (185.885)               have been repaid
      Pengukuran kembali penurunan                                                                                          Remeasurement of loss
         nilai-bersih                       (502.976)     390.988        758.019                 -       646.031                       allowance
      Perubahan parameter atau model         (95.427)     (12.656)        (2.436)                -      (110.519)    Change in model or parameters
      Aset keuangan yang baru diperoleh      865.559            -              -                 -       865.559     New financial assets originated
      Penghapusan                            (85.930)     (16.927)    (1.094.197)                -    (1.197.054)                          Write-offs

      Saldo akhir                           817.839
                                                -         154.022
                                                              -         298.729
                                                                            -                - -       1.270.590
                                                                                                             -                     Ending Balance


   Piutang sewa pembiayaan                                                                                                 Finance lease receivables
      Saldo awal                              44.365          462             430          2.191         47.448                   Beginning balance
      Pergerakan antar tahap:                                                                                                 Interstage movement:
      - Pindah ke tahap 1                      5.968        (4.690)         (1.278)              -               -              -Transfer to Stage 1
      - Pindah ke tahap 2                     (4.140)        9.278          (5.138)              -               -              -Transfer to Stage 2
      - Pindah ke tahap 3                       (280)       (3.386)          3.666               -               -              -Transfer to Stage 3
      Aset keuangan yang                                                                                                       Financial assets that
        telah dilunasi                        (2.007)         (611)         (2.998)              -        (5.616)               have been repaid
      Pengukuran kembali penurunan                                                                                          Remeasurement of loss
         nilai-bersih                        (49.571)        3.859          10.499             -         (35.213)                      allowance
      Perubahan parameter atau model          (7.643)         (225)            (38)            -          (7.906)    Change in model or parameters
      Aset keuangan yang baru diperoleh       57.876             -               -             -          57.876     New financial assets originated
      Penghapusan                               (653)          (46)         (3.212)            -          (3.911)                          Write-offs
      Syariah                                      -             -               -         8.092           8.092                              Sharia

      Saldo akhir                             43.915
                                                 -           4.641
                                                               -             1.931
                                                                               -         10.283
                                                                                            -            60.770
                                                                                                            -                      Ending Balance



   Penjelasan mengenai istilah tahap 1, 2 dan 3, terdapat pada                   Explanation of the terms stage 1, 2, and 3 is included in Note
   Catatan 2.h.                                                                  2.h.




* Tidak diaudit                                                                                                                      *Unaudited
                                                                      114


                                                                                 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 573
Page 576
                                                       PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                    NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                                 As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                            for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                            (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                           unless otherwise stated)

         38. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                         38. FINANCIAL RISK MANAGEMENT (continued)

             Risiko kredit (lanjutan)                                                        Credit risk (continued)

             Tabel berikut ini menyajikan perubahan cadangan kerugian                        The following table presents the movement of allowance for
             penurunan      nilai piutang    pembiayaan   murabahah                          impairment lossess of murabahah financing receivables
             berdasarkan PSAK 239 untuk tahun berjalan dan tahun                             under SFAS 239 during the current year and prior year:
             sebelumnya:

                                                                                2024
                                        Motor baru/    Motor bekas/
                                           New            Used        Mobil baru/     Mobil bekas/    Lainnya/
                                        motorcycles
                                                 -     motorcycles
                                                                -     New cars-        Used cars
                                                                                               -       Others -     Jumlah/Total
                                                                                                                             -

             Piutang pembiayaan                                                                                                         Murab ahah financing
               murabahah                                                                                                                        receivab les
               Saldo awal                   144.924         12.044        110.125           17.367         7.648         292.108       Beginning b alance
               Penambahan                   272.768         16.749        164.016           49.727        11.543         514.803                  Additions
               Penghapusan piutang         (248.810)       (21.683)      (139.540)         (47.421)      (12.724)       (470.178)   Written-off receivab les
                                            168.882
                                                -            7.110
                                                               -         134.601
                                                                             -              19.673
                                                                                               -           6.467
                                                                                                             -          336.733
                                                                                                                            -


                                                                                2023
                                        Motor baru/    Motor bekas/
                                           New            Used        Mobil baru/     Mobil bekas/    Lainnya/
                                        motorcycles
                                                 -     motorcycles
                                                                -     New cars-        Used cars
                                                                                               -       Others -     Jumlah/Total
                                                                                                                             -

             Piutang pembiayaan                                                                                                         Murab ahah financing
               murabahah                                                                                                                        receivab les
               Saldo awal                   117.344          8.948         46.409            9.110         6.049         187.860       Beginning b alance
               Penambahan                   171.573         19.444        166.835           41.751        13.609         413.212                  Additions
               Penghapusan piutang         (143.993)       (16.348)      (103.119)         (33.494)      (12.010)       (308.964)   Written-off receivab les
                                            144.924
                                                -           12.044
                                                               -         110.125
                                                                             -              17.367
                                                                                               -           7.648
                                                                                                             -          292.108
                                                                                                                            -


             Risiko likuiditas                                                               Liquidity risk

             Risiko likuiditas merupakan risiko, yang mana Perseroan                         Liquidity risk is the risk, whereby the Company does not
             tidak memiliki sumber keuangan yang mencukupi untuk                             have sufficient financial resources to discharge its matured
             memenuhi kewajibannya yang telah jatuh tempo dan untuk                          liabilities as well as to run its business.
             menjalankan usahanya.

             Sumber pendanaan Perseroan berasal dari skema                                   Sources of funding of the Company are from joint financing
             pembiayaan bersama dengan PT Bank Danamon Indonesia                             scheme with PT Bank Danamon Indonesia Tbk; on-shore
             Tbk; pinjaman dalam negeri, baik dalam bentuk pinjaman                          loans, in the form of direct loans as well as bonds and
             secara langsung dari bank dalam negeri maupun melalui                           mudharabah bonds and off-shore loans.
             obligasi dan sukuk mudharabah serta pinjaman luar negeri.

             Selain itu, dalam pengelolaan risiko likuiditas, Perseroan                      Moreover, in liquidity risk management, the Company has
             telah membentuk Komite Aset dan Kewajiban yang bertugas                         formed     Asset     and    Liability Committee,   whose
             untuk memantau kondisi dan situasi yang berhubungan                             responsibilities are to monitor conditions and situations
             dengan likuiditas perseroan serta melakukan tindakan                            related to Company’s liquidity as well as to perform any
             mitigasi jika diperlukan.                                                       mitigation, if needed.

             Selama ini, Perseroan memiliki rasio likuiditas yang sehat.                     So far, the Company has a healthy liquidity ratio. This could
             Hal ini dapat dilihat dari solvabilitas, yakni pertumbuhan atas                 be seen in the Company’s solvability, i.e. the Company's
             kemampuan Perseroan dalam memenuhi liabilitas jangka                            growing ability to discharge both short-term and long-term
             pendek dan jangka panjangnya. Rasio liabilitas terhadap                         liabilities. The ratio of the Company’s liabilities to equity as
             ekuitas Perseroan pada tanggal 31 Desember 2024 dan                             of 31 December 2024 and 2023 are 1.8. The ratio of liabilities
             2023 sebesar 1,8. Rasio liabilitas terhadap jumlah aset pada                    over assets as of 31 December 2024 and 2023 are 0.6.
             tanggal 31 Desember 2024 dan 2023 sebesar 0,6.




          * Tidak diaudit                                                                                                                           *Unaudited
                                                                                    115


574 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 577
                                               PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                             NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                                          As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                                     for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                                     (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                                    unless otherwise stated)

38. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                             38. FINANCIAL RISK MANAGEMENT (continued)

   Risiko likuiditas (lanjutan)                                                           Liquidity risk (continued)

   Tabel berikut menyajikan sisa umur kontraktual liabilitas                              The following table summarises the residual contractual
   keuangan yang tidak didiskontokan Perseroan yang                                       maturities of the Company’s undiscounted financial liabilities
   menggambarkan eksposur Perseroan terhadap risiko                                       that shows the Company’s exposure to liquidity risk as of
   likuiditas pada tanggal 31 Desember 2024 dan 2023:                                     31 December 2024 and 2023:

                                                                                 2024

                                  < 1 bulan/     1-3 bulan/        3-12 bulan/          1-3 tahun/        > 3 tahun/        Jumlah/
                                   month          months            months                years             years            Total
                                           -               -                 -                    -                 -                 -

   Pinjaman yang diterima           1.001.088      1.402.955         4.710.545            4.130.189                     -   11.244.777                      Borrowings
   Sukuk mudharabah                     3.599         58.439           365.793              362.552           123.771         914.154               Mudharabah bonds
   Utang obligasi                      53.088        878.111         2.101.731            2.648.594         1.555.485        7.237.009                  Bonds payable
   Utang kepada dealer                153.505                  -                 -                    -                 -     153.505              Payables to dealers
   Utang premi asuransi               141.271              -                 -                    -                     -     141.271     Insurance premium payables
   Liabilitas derivatif                 6.433         13.127            58.680              104.352                     -     182.592              Derivative liabilities

                                    1.358.984      2.352.632         7.236.749            7.245.687         1.679.256       19.873.308
                                          -              -                 -                    -                 -                -


                                                                                 2023

                                  < 1 bulan/     1-3 bulan/        3-12 bulan/          1-3 tahun/        > 3 tahun/        Jumlah/
                                   month          months            months                years             years            Total
                                           -               -                 -                    -                 -                 -


   Pinjaman yang diterima             950.587      1.126.627         3.873.843            3.998.423                     -    9.949.480                    Borrowings
   Sukuk mudharabah                    38.467          6.872           431.008              284.694           205.035         966.076               Mudharabah bonds
   Utang obligasi                     389.275         35.112         3.002.416            1.875.840         1.270.057        6.572.700                  Bonds payable
   Utang kepada dealer                451.577                  -                 -                    -                 -     451.577              Payables to dealers
   Utang premi asuransi               195.581              -                  -                   -                     -     195.581     Insurance premium payables
   Liabilitas derivatif                     -          1.817              5.451              14.537                     -      21.805              Derivative liabilities

                                    2.025.487      1.170.428         7.312.718            6.173.494         1.475.092       18.157.219
                                          -              -                 -                    -                 -                -




* Tidak diaudit                                                                                                                                         *Unaudited
                                                                             116


                                                                                        2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 575
Page 578
                                                           PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                                  NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                                               As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                                          for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                                          (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                                         unless otherwise stated)

         38. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                              38. FINANCIAL RISK MANAGEMENT (continued)

             Risiko likuiditas (lanjutan)                                                              Liquidity risk (continued)

             Tabel berikut menggambarkan profil perbedaan jatuh tempo                                  The following table summarises the maturity gap profile of
             atas aset dan liabilitas keuangan Perseroan pada tanggal                                  the Company’s financial assets and liabilities as of
             31 Desember 2024 dan 2023:                                                                31 December 2024 and 2023:

                                                                                           2024                                                     1
                                          Tidak memiliki
                                          tanggal jatuh
                                              tempo
                                           kontraktual/
                                          No contractual     < 1 bulan/    1-3 bulan/     3-12 bulan/      1-3 tahun/      > 3 tahun/    Jumlah/
                                             maturity -        month -      months -        months -         years -         years -      Total -

             Aset keuangan                                                                                                                                             Financial assets
                Kas dan setara kas                    -        1.553.858           -               -               -               -      1.553.858       Cash and cash equivalents
                Piutang pembiayaan                                                                                                                               Consumer financing
                    konsumen - bruto                  -        1.604.367     2.796.900     10.437.835       11.734.139       2.152.122   28.725.363           receivables - gross
                Piutang pembiayaan                                                                                                                             Murabahah financing
                    murabahah - bruto                 -         394.217       699.277       2.672.037        3.271.361        676.598     7.713.490           receivables - gross
                Piutang sewa                                                                                                                                           Finance lease
                    pembiayaan - bruto                -         238.231       252.305          939.663        987.261           75.648    2.493.108           receivables - gross
                Piutang karyawan                      -           3.551         6.762           27.965         50.327           14.445      103.050            Employee receivables
                Piutang klaim asuransi                -          12.865           -                -              -                -         12.865      Insurance claim receivables
                                                                                                                                                              Insurance commission
                Piutang komisi asuransi               -           42.063           -               -               -               -        42.063                   receivables
                Investasi dalam saham             396.870            -             -               -               -               -       396.870              Investment in shares
                                                  396.870      3.849.397     3.757.669     14.085.510       16.060.393       2.918.813   41.068.652

             Liabilitas keuangan                                                                                                                                    Financial liabilities
                Pinjaman yang diterima                -        1.001.088     1.402.955      4.710.545        4.130.189             -     11.244.777                      Borrowings
                Sukuk mudharabah                      -            3.599        58.439        365.793          362.552         123.771      914.154              Sukuk mudharabah
                Utang obligasi                        -           53.088       878.111      2.101.731        2.648.594       1.555.485    7.237.009                  Bonds payable
                Utang kepada dealer                   -          153.505           -              -                -               -        153.505             Payables to dealers
                Utang premi asuransi                  -          141.271           -              -                -               -        141.271     Insurance premium payables
                Liabilitas derivatif                  -            6.433        13.127         58.680          104.352             -        182.592              Derivative liabilities
                                                      -        1.358.984     2.352.632      7.236.749        7.245.687       1.679.256   19.873.308

             Perbedaan jatuh tempo                396.870      2.490.413     1.405.037      6.848.761        8.814.706       1.239.557   21.195.344                         Maturity gap
                                                      -              -             -              -                -               -            -




          * Tidak diaudit                                                                                                                                            *Unaudited
                                                                                         117


576 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 579
                                                    PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                                    NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                                                 As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                                            for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                                            (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                                           unless otherwise stated)

38. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                               38. FINANCIAL RISK MANAGEMENT (continued)

   Risiko likuiditas (lanjutan)                                                                Liquidity risk (continued)

   Tabel berikut menggambarkan profil perbedaan jatuh tempo                                    The following table summarises the maturity gap profile of
   atas aset dan liabilitas keuangan Perseroan pada tanggal                                    the Company’s financial assets and liabilities as of
   31 Desember 2024 dan 2023: (lanjutan)                                                       31 December 2024 and 2023: (continued)

                                                                                   2023                                                      1
                                  Tidak memiliki
                                  tanggal jatuh
                                      tempo
                                   kontraktual/
                                  No contractual     < 1 bulan/    1-3 bulan/     3-12 bulan/       1-3 tahun/      > 3 tahun/    Jumlah/
                                     maturity -        month -      months -        months -          years -         years -      Total -

   Aset keuangan                                                                                                                                                Financial assets
      Kas dan setara kas                      -        1.435.491           -               -                -               -      1.435.491       Cash and cash equivalents
      Piutang pembiayaan                                                                                                                                  Consumer financing
          konsumen - bruto                    -        1.620.004     2.796.002     10.518.275        12.660.390       2.321.212   29.915.883           receivables - gross
      Piutang pembiayaan                                                                                                                                 Murabahah financing
          murabahah - bruto                   -         385.962       680.301       2.637.254         3.514.154        720.084     7.937.755           receivables - gross
      Piutang sewa                                                                                                                                              Finance lease
          pembiayaan - bruto                  -         101.239       167.926          648.356         714.879           51.333    1.683.733           receivables - gross
      Piutang karyawan                        -           3.782         7.416           28.514          47.247           16.294      103.253            Employee receivables
      Piutang klaim asuransi                  -          15.018           -                -               -                -         15.018      Insurance claim receivables
                                                                                                                                                       Insurance commission
        Piutang komisi asuransi               -           60.815           -               -                -               -        60.815                   receivables
        Investasi dalam saham             386.360            -             -               -                -               -       386.360              Investment in shares
                                          386.360      3.622.311     3.651.645     13.832.399        16.936.670       3.108.923   41.538.308

   Liabilitas keuangan                                                                                                                                       Financial liabilities
      Pinjaman yang diterima                  -         950.587      1.126.627      3.873.843         3.998.423             -      9.949.480                      Borrowings
      Sukuk mudharabah                        -          38.467          6.872        431.008           284.694         205.035      966.076              Mudharabah bonds
      Utang obligasi                          -         389.275         35.112      3.002.416         1.875.840       1.270.057    6.572.700                  Bonds payable
      Utang kepada dealer                     -         451.577            -              -                 -               -        451.577             Payables to dealers
      Utang premi asuransi                    -         195.581            -              -                 -               -        195.581     Insurance premium payables
      Liabilitas derivatif                    -             -            1.817          5.451            14.537             -         21.805              Derivative liabilities
                                              -        2.025.487     1.170.428      7.312.718         6.173.494       1.475.092   18.157.219

   Perbedaan jatuh tempo                  386.360      1.596.824     2.481.217      6.519.681        10.763.176       1.633.831   23.381.089                         Maturity gap
                                              -              -             -              -                 -               -            -



   Risiko operasional                                                                          Operational risk

   Perseroan juga sangat sadar terhadap risiko operasional,                                     The Company is also highly aware about operational risk,
   karena permasalahan yang timbul sehubungan dengan risiko                                     because problems arising in relation with this risk could bring
   ini dapat berdampak dan berpengaruh luas terhadap kinerja                                    significant impact and affect the Company’s overall
   Perseroan secara keseluruhan. Secara umum, risiko                                            performance. In general, operational risk is the risk caused
   operasional merupakan risiko yang disebabkan karena                                          by insufficiency and/or malfunction of internal processes,
   ketidakcukupan dan/atau tidak berfungsinya proses internal,                                  human errors, system failures and external problems that
   kesalahan manusia, kegagalan sistem dan adanya problem                                       affect the Company's whole operations.
   eksternal yang mempengaruhi operasional Perseroan secara
   keseluruhan.

   Secara umum, Penanganan risiko operasional dalam                                             In general, the operational risks in the Company are handled
   Perseroan dilakukan dengan 4 (empat) langkah, yaitu:                                         through 4 (four) steps as follows:

    -      Mengidentifikasikan risiko yang melekat dalam setiap                                -    To identify risks attached to every product and
           produk dan aktivitas operasional                                                         operational activity
    -      Mengukur profil risiko Perseroan agar mendapatkan                                   -    To measure the Company’s risk profile, in order to
           gambaran dari efektifitas penerapan manajemen risiko                                     understand the effectiveness of risk management’s
           serta tingkat kepatuhan terhadap prosedur dan                                            implementation as well as compliance level towards
           kebijakan yang tersedia                                                                  existing procedures and policies
    -      Mengendalikan risiko dalam bentuk tindakan proaktif                                 -    To control risks in the form of proactive actions in order
           sehingga kerugian operasional yang terjadi tidak                                         to manage operational loss within specified limit and will
           melewati batasan yang telah ditentukan dan tidak                                         not affect the Company’s business
           mengganggu jalannya usaha Perseroan




* Tidak diaudit                                                                                                                                                *Unaudited
                                                                                 118


                                                                                           2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 577
Page 580
                                                 PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                            NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                         As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                    for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                    (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                   unless otherwise stated)

         38. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                  38. FINANCIAL RISK MANAGEMENT (continued)

             Risiko operasional (lanjutan)                                            Operational risk (continued)

             Secara umum, Penanganan risiko operasional dalam                         In general, the operational risks in the Company are handled
             Perseroan dilakukan dengan 4 (empat) langkah, yaitu:                     through 4 (four) steps as follows: (continued)
             (lanjutan)

             -    Memantau risiko yang telah diidentifikasi, diukur, dan              -   To monitor risks that have been identified, measured and
                  dikendalikan oleh Perseroan dalam suatu bentuk                          controlled by the Company in a form of risk
                  dokumentasi risiko dengan menggunakan sistem dan                        documentation by using risk monitoring systems and
                  prosedur pemantauan risiko yang dilakukan baik oleh                     procedures performed both by the business and
                  fungsi bisnis dan operasional (risk-taking function)                    operational functions (risk-taking function) and by the
                  maupun oleh fungsi Manajemen Risiko secara berkala                      Risk Management function on a regular basis and
                  dan disampaikan kepada pihak manajemen Perseroan.                       submitted to the Company’s management.

             Keempat langkah di atas merupakan satu kesatuan proses                   The four steps above is an inseparable unified process. The
             yang tidak terpisahkan. Langkah di atas telah diterjemahkan              steps above have been converted to the Company's
             Perseroan dalam mekanisme manajemen risiko operasional                   operational risk management mechanism as follows:
             sebagai berikut:

             • Risk Control Self Assessment (RCSA)                                    •   Risk Control Self Assessment (RCSA)

                 RCSA merupakan suatu konsep manajemen risiko yang                        RCSA is a concept of risk management, which was
                 dibentuk berdasarkan Prosedur Operasi Standar yang                       established based on applicable Standard Operating
                 berlaku dalam Perseroan, untuk menelaah dan                              Procedures in the Company, to examine and measure
                 mengukur besarnya          potensi    risiko-risiko yang                 the extent of potential risk occurring throughout the
                 berlangsung selama proses internal untuk menghasilkan                    internal processes in order to generate operational risk
                 status risiko operasional, dan dilaporkan secara periodik                status, and is reported periodically (semi-annually) to the
                 (semesteran) kepada manajemen Perseroan. Unit kerja                      Company’s management. The appointed unit within the
                 yang telah ditetapkan di dalam Perseroan akan                            Company will conduct Self Assessment (Unit SA) which
                 melakukan Self Assessment (Unit SA) yang                                 results in RSCA for each Unit SA.
                 menghasilkan rating RCSA bagi setiap Unit SA.

             • Risk Register                                                          •   Risk Register

                 Risk Register merupakan daftar atau tabel yang                           Risk Register is a list or table that describes the
                 menggambarkan risiko-risiko operasional yang diregister                  registered operational risks as a result of the risk
                 sebagai hasil proses manajemen risiko di suatu risk-                     management process in a risk-taking function at a certain
                 taking function pada periode tertentu.                                   period.

             • Operational Risk Management System (ORMS)                              •   Operational Risk Management System (ORMS)

                 ORMS merupakan implementasi dari kewajiban                               ORMS is an implementation of the obligation of the
                 Perseroan sebagai Perusahaan Anak dari PT Bank                           Company as a Subsidiary of PT Bank Danamon
                 Danamon Indonesia Tbk untuk melakukan pengendalian                       Indonesia Tbk to carry out operational risk control by
                 risiko operasional dengan cara melakukan pencatatan                      recording risk event at the time this risk event occurred,
                 kejadian berisiko pada saat terjadinya kejadian berisiko                 as part of the Implementation of Integrated Risk
                 tersebut, sebagai bagian dari Penerapan Manajemen                        Management. ORMS is a web-based intranet application
                 Risiko Terintegrasi bagi Konglomerasi Keuangan. ORMS                     that is used as an operational risk management tool and
                 adalah sebuah aplikasi intranet berbasis web yang                        is designed for recording the operational risk event at the
                 digunakan sebagai alat bantu pengelola risiko                            time of occurrence of this risk event and stored into a
                 operasional yang dirancang agar pencatatan kejadian                      database that has been integrated with PT Bank
                 berisiko dapat dilakukan pada saat terjadinya kejadian                   Danamon Indonesia Tbk as Parent Company.
                 berisiko tersebut dan direkam ke dalam database yang
                 terintegrasi dengan PT Bank Danamon Indonesia Tbk
                 sebagai Perusahaan Induk.

             Sebagai pendukung terhadap penerapan manajemen risiko                    As support for the implementation of operational risk
             operasional,      Perseroan     secara terus   menerus                   management, the Company continuously develops risk
             mengembangkan indikator deteksi risiko operasional yang                  operational detection indicator, which result will be combined
             hasilnya akan dikombinasikan dengan proses pengendalian                  with internal control process, thus can help the Company in
             internal, sehingga dapat membantu Perseroan dalam                        detecting operational risk which might occur and take
             mendeteksi risiko operasional yang mungkin timbul dan                    necessary action in minimising the effect of operational risk.
             mengambil tindakan yang diperlukan dalam meminimalisir
             akibat dari risiko operasional.




          * Tidak diaudit                                                                                                              *Unaudited
                                                                             119


578 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 581
                                          PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                             As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                        for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                        (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                       unless otherwise stated)

38. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                     38. FINANCIAL RISK MANAGEMENT (continued)

   Risiko operasional (lanjutan)                                                Operational risk (continued)

   •   Pengelolaan Kecurangan                                                   •   Fraud Management
       Seiring dengan semakin besar suatu perusahaan,                               Along with the company’s growth, the process is more
       dengan proses yang semakin kompleks dan jumlah                               complex and the number of employees increases, strong
       karyawan yang bertambah, pengendalian internal yang                          internal control becomes an issue to cover the gap of an
       kuat menjadi sebuah isu untuk menutup celah dari sistem                      internal system that is still in the process of improvement.
       internal yang masih terus dalam proses perbaikan.                            As a financing company that has a risk management
       Sebagai perusahaan pembiayaan yang telah memiliki                            system, the Company has implemented POJK No. 12
       sistem manajemen risiko, Perseroan telah menerapkan                          Year 2024 dated 23 July 2024 concerning the
       POJK No. 12 Tahun 2024 tanggal 23 Juli 2024 tentang                          Implementation of Anti-Fraud Strategy for Financial
       Penerapan Strategi Anti Fraud Bagi Lembaga Jasa                              Services Institutions, generally summarized as follows:
       Keuangan yang secara umum terangkum sebagai
       berikut:
       •    Pencegahan: Memuat anti-fraud awareness,                                •   Prevention:      Provide       anti-fraud   awareness,
            identifikasi kerawanan, know your customer, dan                             identification of vulnerabilities, know your customer,
            know your employee.                                                         and know your employee.
       •    Pendeteksian:        Memuat     kegiatan     dalam                      •   Detection: Provide activities to identify and find fraud
            mengidentifikasi dan menemukan kejadian fraud.                              incidents.
       •    Investigasi, Pelaporan, dan Sanksi : Memuat                             •   Investigation, Reporting and Sanctions: Provide the
            standar      investigasi Perseroan,     mekanisme                           Company's investigative standards, mechanisms for
            pelaporan kejadian fraud kepada internal Perseroan,                         reporting fraud incidents to the Company's internal
            penerapan kebijakan sanksi untuk memberikan efek                            affairs, implementation of a sanction policy to provide
            jera bagi pelaku fraud.                                                     a deterrent effect for perpetrators of fraud.
       •    Pemantauan, Evaluasi, dan Tindak lanjut: Memuat                         •   Monitoring, Evaluation, and Action Plan: Provide
            pemantauan terhadap tindak lanjut kejadian fraud,                           monitoring over the action plan of fraud incidents,
            memelihara data kejadian fraud (fraud profiling)                            maintaining data on fraud incidents (fraud profiling)
            guna       mendukung      pelaksanaan     evaluasi,                         to support evaluation implementation, action plan
            mekanisme tindak lanjut untuk menghindari kejadian                          mechanisms to prevent fraud incidents from reoccur.
            fraud terulang kembali.

   •   Pengelolaan   Kelangsungan            Usaha      (Business               •   Business Continuity Management (BCM)
       Continuity Management - BCM)

       BCM merupakan proses pengelolaan yang menyeluruh                             BCM is a comprehensive management process to
       dalam mengidentifikasi dampak yang berpotensi                                identify the impact that potentially threaten business
       mengancam kelangsungan usaha. BCM menjadi sebuah                             continuity. BCM becomes a framework in building
       kerangka dalam membangun ketahanan dan kapabilitas                           resilience and the capability to respond to issues or
       dalam merespon isu atau situasi secara efektif. Dengan                       situations effectively. Therefore, the interests of
       demikian, kepentingan para pemangku kepentingan,                             stakeholders, the reputation of the Company and
       reputasi Perseroan dan kelangsungan usaha dapat                              business continuity can be maintained.
       terjaga.

       Melalui BCM, Perseroan melakukan identifikasi terhadap                       Through BCM, the Company identified the critical
       aktivitas-aktivitas/kejadian kritikal yang berpotensi terjadi                activities/events that can potentially occur in the
       dalam Perseroan, yang mana bila terjadi gangguan pada                        Company, which in case of disruption in that activities,
       aktivitas tersebut, dapat mengancam kelangsungan                             could threaten the Company’s business continuity.
       usaha Perseroan. Melalui hasil analisa tersebut,                             Through the analysis result, the Company prepared a
       Perseroan menyusun Business Continuity Plan (BCP)                            Business Continuity Plan (BCP), which is a documented
       yang merupakan kerangka kerja terdokumentasi untuk                           framework of response and recovery for critical activities
       penanganan dan pemulihan terhadap aktivitas kritikal                         in a unit with a predetermined period of time.
       dalam suatu unit kerja dengan periode waktu yang telah
       ditetapkan.

   Perseroan mengidentifikasi aktivitas-aktivitas operasional                   The Company identified that the critical operational activities
   kritikal yang ada pada kegiatan usaha Perseroan terletak                     of the Company are located in: acquisition, credit,
   pada: bagian akuisisi, kredit, operasional, penagihan,                       operational, collection, finance, information technology and
   keuangan, teknologi informasi dan digital, penyimpanan                       digital, custodian for BPKB and branch services. Other than
   BPKB kendaraan dan pelayanan cabang. Selain itu,                             that, the Company also identified that external crisis can arise
   Perseroan pun mengidentifikasi bahwa krisis eksternal pun                    and affect the Company’s business continuity.
   dapat timbul dan berpotensi memberikan dampak pada
   kelangsungan usaha Perseroan.




* Tidak diaudit                                                                                                                   *Unaudited
                                                                       120


                                                                               2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 579
Page 582
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                       NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                                    As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                               for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                               (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                              unless otherwise stated)

         39. ASET DAN LIABILITAS KEUANGAN                                               39. FINANCIAL ASSETS AND LIABILITIES

             Tabel di bawah ini menyajikan nilai tercatat dan nilai wajar                      The following table sets out the carrying amounts and fair
             dari instrumen keuangan Perseroan:                                                values of the Company’s financial instruments:

                                                                                    2024                                   -
                                                                   Nilai wajar
                                                                     melalui     Nilai wajar
                                                      Biaya        laba rugi/      melalui
                                                    perolehan      Fair value       OCI/
                                                   diamortisasi/    through      Fair value     Nilai tercatat/
                                                    Amortised       profit or     through         Carrying        Nilai wajar/
                                                       cost -         loss -        OCI -           value -       Fair value
                                                                                                                           -

             Aset keuangan                                                                                                                      Financial assets

                Kas dan setara kas                   1.553.858             -             -         1.553.858        1.553.858      Cash and cash equivalents
                Piutang pembiayaan                                                                                                        Consumer financing
                   konsumen - bersih                20.150.126             -             -        20.150.126      20.422.269               receivables - net
                Piutang pembiayaan                                                                                                       Murabahah financing
                   murabahah - bersih                5.551.922             -             -         5.551.922        5.704.275              receivables - net
                Piutang sewa                                                                                                                     Finance lease
                   pembiayaan - bersih               2.235.399             -             -         2.235.399        2.447.008              receivables - net
                Piutang klaim asuransi                  12.865             -             -            12.865           12.865     Insurance claim receivables
                                                                                                                                       Insurance commission
                Piutang komisi asuransi                 42.063             -            -             42.063           42.063                   receivables
                Piutang karyawan                       103.050             -            -            103.050           91.151           Employee receivables
                Aset derivatif                             -               -         62.806           62.806           62.806                Derivative assets
                Investasi dalam saham                      -               -        396.870          396.870          396.870            Investment in shares

             Jumlah aset keuangan                   29.649.283
                                                           -               --       459.676
                                                                                        -         30.108.959
                                                                                                         -        30.733.165
                                                                                                                         -                  Total financial assets


             Liabilitas keuangan                                                                                                             Financial liabilities

                Pinjaman yang diterima              10.665.466             -             -        10.665.466      10.651.919                    Borrowings
                Beban bunga yang masih harus                                                                                                Accrued interest
                   dibayar                             138.088             -             -           138.088          138.088                  expenses
                Bagi hasil sukuk mudharabah yang                                                                                 Accrued revenue sharing for
                  masih harus dibayar                     8.191            -             -              8.191            8.191         mudharabah bonds
                Marjin mudharabah yang
                   masih harus dibayar                     360             -            -                360              360    Accrued mudharabah margin
                Utang obligasi                       6.377.830             -            -          6.377.830        6.378.480                 Bonds payable
                Utang kepada dealer                    153.505             -            -            153.505          153.505            Payables to dealers
                Utang premi asuransi                   141.271             -            -            141.271          141.271    Insurance premium payables
                Liabilitas derivatif                       -               -         75.416           75.416           75.416             Derivative liabilities
                Sukuk mudharabah                       831.830             -            -            831.830          829.652             Mudharabah bonds

             Jumlah liabilitas keuangan             18.316.541
                                                           -               --        75.416
                                                                                        -         18.391.957
                                                                                                         -        18.376.882
                                                                                                                         -                Total financial liabilities




          * Tidak diaudit                                                                                                                          *Unaudited
                                                                                  121


580 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 583
                                             PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                          NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                                       As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                                  for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                                  (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                                 unless otherwise stated)

39. ASET DAN LIABILITAS KEUANGAN (lanjutan)                                    39. FINANCIAL ASSETS AND LIABILITIES (continued)

   Tabel di bawah ini menyajikan nilai tercatat dan nilai wajar                       The following table sets out the carrying amounts and fair
   dari instrumen keuangan Perseroan: (lanjutan)                                      values of the Company’s financial instruments: (continued)

                                                                           2023                                      -
                                                          Nilai wajar
                                                            melalui     Nilai wajar
                                             Biaya        laba rugi/      melalui
                                           perolehan      Fair value       OCI/
                                          diamortisasi/    through      Fair value        Nilai tercatat/
                                           Amortised       profit or     through            Carrying        Nilai wajar/
                                              cost -         loss -        OCI -              value -       Fair value
                                                                                                                     -

   Aset keuangan                                                                                                                         Financial assets

       Kas dan setara kas                   1.435.491             -             -            1.435.491        1.435.491      Cash and cash equivalents
       Piutang pembiayaan                                                                                                           Consumer financing
          konsumen - bersih                20.680.629             -             -           20.680.629      21.326.541               receivables - net
       Piutang pembiayaan                                                                                                          Murabahah financing
          murabahah - bersih                5.520.062             -             -            5.520.062        5.951.171              receivables - net
       Piutang sewa                                                                                                                        Finance lease
          pembiayaan - bersih               1.444.300             -             -            1.444.300        1.564.589              receivables - net
       Piutang klaim asuransi                  15.018             -             -               15.018           15.018     Insurance claim receivables
                                                                                                                                 Insurance commission
       Piutang komisi asuransi                 60.815             -            -                60.815           60.815                   receivables
       Piutang karyawan                       103.253             -            -               103.253           93.616           Employee receivables
       Aset derivatif                             -               -          1.006               1.006            1.006                Derivative assets
       Investasi dalam saham                      -               -        386.360             386.360          386.360            Investment in shares

   Jumlah aset keuangan                    29.259.568
                                                  -               --       387.366
                                                                               -            29.646.934
                                                                                                   -        30.834.607
                                                                                                                   -                 Total financial assets

   Liabilitas keuangan                                                                                                                Financial liabilities

       Pinjaman yang diterima               9.312.972             -             -            9.312.972        9.285.089                   Borrowings
       Beban bunga yang masih harus                                                                                                   Accrued interest
          dibayar                             100.202             -             -              100.202          100.202                  expenses
       Bagi hasil sukuk mudharabah yang                                                                                    Accrued revenue sharing for
         masih harus dibayar                     8.650            -             -                 8.650            8.650         mudharabah bonds
       Marjin mudharabah yang
          masih harus dibayar                     770             -             -                  770              770    Accrued mudharabah margin
       Utang obligasi                       5.885.106             -             -            5.885.106        5.879.074                 Bonds payable
       Utang kepada dealer                    451.577             -             -              451.577          451.577            Payables to dealers
       Utang premi asuransi                   195.581             -             -              195.581          195.581    Insurance premium payables
       Sukuk mudharabah                       859.000             -             -              859.000          856.523             Mudharabah bonds

   Jumlah liabilitas keuangan              16.813.858
                                                  -               --            --          16.813.858
                                                                                                   -        16.777.466
                                                                                                                   -               Total financial liabilities


   Metode dan asumsi yang digunakan untuk estimasi nilai                              Methods and assumptions are used to estimate the fair
   wajar adalah sebagai berikut:                                                      values are as follows:

   •     Nilai wajar kas dan setara kas, piutang klaim asuransi,                      •       The fair value of cash and cash equivalents, insurance
         piutang komisi asuransi, utang kepada dealer, utang                                  claim receivables, insurance commission receivables,
         premi asuransi, pinjaman yang diterima dengan tingkat                                payables to dealers, insurance premium payables,
         suku bunga tetap dan akan jatuh tempo kurang dari satu                               borrowings which bear fixed interest rate and will mature
         tahun, beban bunga yang masih harus dibayar, bagi                                    in less than one year, accrued interest expenses,
         hasil sukuk mudharabah yang masih harus dibayar, dan                                 accrued revenue sharing for mudharabah bonds, and
         marjin mudharabah yang masih harus dibayar                                           accrued mudharabah margin approximate their carrying
         mendekati nilai tercatat karena jangka waktu jatuh                                   amounts largerly due to short-term mature of these
         tempo yang singkat atas instrumen keuangan tersebut.                                 instruments.




* Tidak diaudit                                                                                                                             *Unaudited
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                                                                                     2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 581
Page 584
                                                 PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                      As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                 for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                 (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                unless otherwise stated)

         39. ASET DAN LIABILITAS KEUANGAN (lanjutan)                              39. FINANCIAL ASSETS AND LIABILITIES (continued)

             Metode dan asumsi yang digunakan untuk estimasi nilai                   Methods and assumptions are used to estimate the fair
             wajar adalah sebagai berikut: (lanjutan)                                values are as follows: (continued)

             •   Nilai wajar pinjaman yang diterima dengan tingkat suku              •   The fair value of floating-rate borrowings approximate
                 bunga mengambang mendekati nilai tercatatnya karena                     their carrying amounts because the interest rate is
                 tingkat suku bunganya sering ditinjau ulang.                            repriced frequently.
             •   Nilai wajar piutang pembiayaan konsumen, piutang                    •   The fair value of consumer financing receivables,
                 pembiayaan murabahah, piutang sewa pembiayaan,                          murabahah financing receivable, finance lease
                 piutang karyawan dan pinjaman yang diterima dengan                      receivables, employee receivables and borrowings
                 tingkat suku bunga tetap dan akan jatuh tempo lebih dari                which bear fixed interest rate and will mature in more
                 satu tahun dinilai menggunakan diskonto arus kas                        than one year are determined by discounting cash
                 berdasarkan tingkat suku bunga pasar pada tanggal                       flows using market interest rate of similar instruments
                 31 Desember 2024 dan 2023.                                              as of 31 December 2024 and 2023.
             •   Nilai wajar investasi dalam saham pada tanggal 31                   •   The fair value of investment in shares as of 31
                 Desember 2024 diukur menggunakan hirarki nilai wajar                    December 2024 is measured using level 3 fair value
                 tingkat 3. Perseroan menggunakan pendekatan                             hierarchy. The Company applies the income approach
                 pendapatan dengan membandingkan harga beli saham                        by comparing the shares purchase price with the book
                 dengan nilai buku yang tercatat pada laporan keuangan                   value recognized in the financial statements of the
                 entitas pada tanggal pembelian yang kemudian                            investee at the acquisition date, then adjusted for
                 disesuaikan dengan perubahan ekuitas dari entitas yang                  changes in the investee’s equity up to the reporting
                 diinvestasikan hingga tanggal pelaporan, sedangkan                      date, while the carrying amount as of 31 December
                 nilai tercatat pada tanggal 31 Desember 2023 dinilai                    2023 is valued at its acquisition cost because there is
                 sebesar biaya perolehannya karena tidak terdapat                        no significant difference between the acquisition cost
                 perbedaan signifikan antara biaya perolehan saat                        at the time of purchase and the fair value at the
                 pembelian dengan nilai wajar pada tanggal pelaporan.                    reporting date.
             •   Obligasi dan sukuk mudharabah Perseroan terdaftar di                •   The Company’s bonds and sukuk mudharabah listed in
                 Bursa Efek Indonesia. Nilai wajar utang obligasi dan                    the Indonesia Stock Exchange. The fair value of bonds
                 sukuk mudharabah ditentukan berdasarkan harga pasar                     payable and sukuk mudharabah are determined using
                 kuotasi dari Bloomberg pada tanggal 31 Desember 2024                    quoted market price from Bloomberg as of
                 dan 2023.                                                               31 December 2024 and 2023.




          * Tidak diaudit                                                                                                          *Unaudited
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582 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 585
                                    PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                              NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                           As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                      for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                      (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                     unless otherwise stated)

39. ASET DAN LIABILITAS KEUANGAN (lanjutan)                             39. FINANCIAL ASSETS AND LIABILITIES (continued)

   Hirarki nilai wajar instrumen keuangan                                       Fair value hierarchy of financial instruments

   Tabel berikut ini merupakan hirarki nilai wajar dari                        The table below sets out the fair value hierarchy of the
   aset/liabilitas keuangan pada tanggal 31 Desember 2024                      financial assets/liabilities as of 31 December 2024 and 2023:
   dan 2023:
                                                                      2024                        -
                                                        Nilai wajar
                                                          melalui            Nilai wajar
                                         Biaya          laba rugi/             melalui
                                       perolehan        Fair value              OCI/
                                      diamortisasi/      through             Fair value
                                       Amortised         profit or            through      Jumlah/
                                          cost -           loss -               OCI -       Total -

   Aset keuangan                                                                                                            Financial assets
   Tingkat 2:                                                                                                                         Level 2:
      Piutang pembiayaan                                                                                               Consumer financing
         konsumen - bersih              20.422.269               -                    -    20.422.269                  receivables - net
      Piutang pembiayaan                                                                                              Murabahah financing
         murabahah - bersih                 5.704.275            -                    -     5.704.275                  receivables - net
      Piutang sewa                                                                                                           Finance lease
         pembiayaan - bersih                2.447.008            -                   -      2.447.008                  receivables - net
      Piutang karyawan                         91.151            -                   -         91.151                Employee receivables
      Aset derivatif                              -              -                62.806       62.806                    Derivative assets
                                        28.664.703
                                               -                 --               62.806
                                                                                     -     28.727.509
                                                                                                  -
   Tingkat 3:                                                                                                                        Level 3:
      Investasi dalam saham                       -              -               396.870      396.870                 Investment in shares
                                                  --             --              396.870
                                                                                     -        396.870
                                                                                                  -

   Liabilitas keuangan                                                                                                   Financial liabilities
   Tingkat 1:                                                                                                                        Level 1:
      Utang obligasi                        6.378.480            -                    -     6.378.480                      Bonds payable
      Sukuk mudharabah                        829.652            -                    -       829.652                   Mudharabah bonds
                                            7.208.132
                                                  -              --                   --    7.208.132
                                                                                                  -
   Tingkat 2:                                                                                                                         Level 2:
      Pinjaman yang diterima            10.651.919               -                   -     10.651.919                          Borrowings
      Liabilitas derivatif                     -                 -                75.416       75.416                    Derivative liability
                                        10.651.919               - 1              75.416   10.727.335
                                               - 1               -                   - 1          - 1




* Tidak diaudit                                                                                                                 *Unaudited
                                                                 124


                                                                              2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 583
Page 586
                                                PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                              As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                         for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                         (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                        unless otherwise stated)

         39. ASET DAN LIABILITAS KEUANGAN (lanjutan)                              39. FINANCIAL ASSETS AND LIABILITIES (continued)

              Hirarki nilai wajar instrumen keuangan (lanjutan)                           Fair value hierarchy of financial instruments (continued)

              Tabel berikut ini merupakan hirarki nilai wajar dari                        The table below sets out the fair value hierarchy of the
              aset/liabilitas keuangan pada tanggal 31 Desember 2024                      financial assets/liabilities as of 31 December 2024 and 2023:
              dan 2023: (lanjutan)                                                        (continued)
                                                                                 2023                          -
                                                                   Nilai wajar
                                                                     melalui            Nilai wajar
                                                      Biaya        laba rugi/             melalui
                                                    perolehan      Fair value              OCI/
                                                   diamortisasi/    through             Fair value
                                                    Amortised       profit or            through        Jumlah/
                                                       cost -         loss -               OCI -         Total -

              Aset keuangan                                                                                                             Financial assets
              Tingkat 2:                                                                                                                          Level 2:
                 Piutang pembiayaan                                                                                                Consumer financing
                    konsumen - bersih                21.326.541             -                    -     21.326.541                  receivables - net
                 Piutang pembiayaan                                                                                               Murabahah financing
                    murabahah - bersih                5.951.171             -                    -      5.951.171                  receivables - net
                 Piutang sewa                                                                                                            Finance lease
                    pembiayaan - bersih               1.564.589             -                   -       1.564.589                  receivables - net
                 Piutang karyawan                        93.616             -                   -          93.616                Employee receivables
                 Aset derivatif                             -               -                 1.006         1.006                    Derivative assets
                                                     28.935.917
                                                            -               --                1.006
                                                                                                -      28.936.923
                                                                                                              -

              Liabilitas keuangan                                                                                                   Financial liabilities
              Tingkat 1:                                                                                                                        Level 1:
                 Utang obligasi                       5.879.074             -                    -      5.879.074                     Bonds payable
                 Sukuk mudharabah                       856.523             -                    -        856.523                  Mudharabah bonds
                                                      6.735.597
                                                            -               --                   --     6.735.597
                                                                                                              -
              Tingkat 2:                                                                                                                        Level 2:
                 Pinjaman yang diterima               9.285.089             - 1                  - 1    9.285.089                          Borrowings
                                                            - 1             -                    -            - 1

              Pada tanggal 31 Desember 2024 dan 2023, tidak ada                           As of 31 December 2024 and 2023, there are no transfer at
              transfer pada level aset keuangan dan liabilitas keuangan.                  level of financial assets and financial liabilities.


         40. MANAJEMEN MODAL                                                      40. CAPITAL MANAGEMENT

              Tujuan Perseroan dalam mengelola permodalan adalah                          The Company’s objective in managing its capital is to keep
              untuk   melindungi  kemampuan     Perseroan    dalam                        the Company’s capability in maintaining its going concern,
              mempertahankan kelangsungan usahanya, sehingga                              so the Company could distribute the return to shareholders.
              Perseroan tetap memberikan imbal hasil bagi pemegang
              saham.

              Perseroan mempunyai komitmen untuk mengembalikan                            The Company has a commitment to deliver return on
              investasi pemegang saham dalam bentuk dividen kas. Sejak                    investment to its shareholders in the form of cash dividend.
              Penawaran Saham Perdana, Perseroan selalu membagikan                        Since the Initial Public Offering, the Company has
              dividen kepada para pemegang sahamnya secara teratur                        consistently distributed dividends to its shareholders every
              setiap tahun dan juga telah menetapkan kebijakan dividen                    year and has also determined the minimum dividend policy
              minimal sebesar 20% dari laba neto tahun berjalan dengan                    of 20% from current year net income by still considering the
              tetap mempertimbangkan kebutuhan dana Perseroan pada                        Company’s needs of funding in the following year and the
              tahun berikutnya dan kebijakan dividen yang diambil oleh                    dividend policy of PT Bank Danamon Indonesia Tbk as the
              PT Bank Danamon Indonesia Tbk selaku pemegang saham                         controlling shareholder.
              pengendali.




          * Tidak diaudit                                                                                                                  *Unaudited
                                                                           125


584 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 587
                                     PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                             NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                          As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                     for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                     (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                    unless otherwise stated)

40. MANAJEMEN MODAL (lanjutan)                                        40. CAPITAL MANAGEMENT (continued)

   Dalam mengelola permodalan, Perseroan melakukan analisa               In managing capital, the Company conducts monthly
   secara bulanan untuk memastikan bahwa Perseroan tetap                 analysis to ensure that the Company complies with POJK
   mengikuti POJK No. 47/POJK.05/2020 tertanggal                         No. 47/POJK.05/2020 dated 17 November 2020 regarding
   17 November 2020 tentang Perizinan Usaha dan                          Business Licesing and Institutional Financing Companies
   Kelembagaan Perusahaan Pembiayaan dan Perusahaan                      and    Sharia    Financing    Companies     and   POJK
   Pembiayaan Syariah dan POJK No. 35/POJK.05/2018                       No. 35/POJK.05/2018 dated 27 December 2018 regarding
   tertanggal 27 Desember 2018 tentang Penyelenggaraan                   Business Operations of Financing Company which have
   Usaha Perusahaan Pembiayaan yang di antaranya mengatur                some provisions as follows:
   ketentuan sebagai berikut:

   •   Rasio permodalan Perseroan minimum 10%,                           • The Company’s capital ratio minimum 10%,
   •   Jumlah pinjaman yang dimiliki Perseroan dibandingkan              • The amount of the Company’s loan to equity and
       modal sendiri dan pinjaman subordinasi dikurangi                    subordinated loan deducted by investment is maximum
       penyertaan maksimum 10 kali, baik untuk pinjaman luar               10 times, both for off-shore and on-shore loans.
       negeri maupun dalam negeri.

   Pada tanggal 31 Desember 2024 dan 2023, Perseroan telah               As of 31 December 2024 and 2023, the Company has
   memenuhi ketentuan tersebut (lihat Informasi Keuangan                 complied with those provisions (see Supplementary
   Tambahan).                                                            Financial Information).


41. ASET/LIABILITAS DALAM MATA UANG ASING                             41. ASSET/LIABILITY           DENOMINATED         IN    FOREIGN
                                                                          CURRENCY

   Aset dan liabilitas dalam mata uang asing yang dimiliki               The Company’s assets and liabilities denominated in foreign
   Perseroan adalah sebagai berikut:                                     currency are as follows:

                                                      2024      -          2023      -

   Kas di bank                                                                                                              Cash in banks
      USD                                                                                                                         USD
           Nilai penuh                                       41.201               38.889                               Full amount
           Ekuivalen (IDR)                                      663                  599                           Equivalent (IDR)

   Pinjaman yang diterima                                                                                                       Borrowings
       USD                                                                                                                         USD
           Nilai penuh                               (255.000.000)                   -                                  Full amount
           Ekuivalen (IDR)                             (4.104.225)                   -                             Equivalent (IDR)
       JPY                                                                                                                         JPY
           Nilai penuh                            (10.320.084.000)       (2.160.000.000)                                Full amount
           Ekuivalen (IDR)                             (1.063.278)             (235.181)                           Equivalent (IDR)
       Dikurangi:                                                                                                                 Less:
           Lindung nilai arus kas                                                                                  Cashflow hedge
             USD                                                                                                             USD
                Nilai penuh                           255.000.000                    -                             Full amount
                Ekuivalen (IDR)                         4.104.225                    -                         Equivalent (IDR)
             JPY                                                                                                              JPY
                Nilai penuh                        10.320.084.000         2.160.000.000                            Full amount
                Ekuivalen (IDR)                         1.063.278               235.181                        Equivalent (IDR)

   Aset neto USD                                                                                                            Net asset USD
      Dalam nilai penuh                                      41.201               38.889                                 In full amount
      Dalam IDR ekuivalen                                       663                  599                             In IDR equivalent
   Aset neto JPY                                                                                                             Net asset JPY
      Dalam nilai penuh                                         -                    -                                   In full amount
      Dalam IDR ekuivalen                                       --                   --                              In IDR equivalent




* Tidak diaudit                                                                                                              *Unaudited
                                                               126


                                                                       2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 585
Page 588
                                                    PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                    NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                                 As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                            for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                            (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                           unless otherwise stated)

         41. ASET/LIABILITAS          DALAM       MATA      UANG    ASING           41. ASSET/LIABILITY DENOMINATED                           IN    FOREIGN
             (lanjutan)                                                                 CURRENCIES (continued)

             Perseroan telah menerapkan kebijakan lindung nilai untuk                    The Company has applied hedging policy to borrowings
             pinjaman yang diterima dalam mata uang asing dan/atau                       denominated in foreign currencies with/without floating
             memiliki tingkat suku bunga mengambang (lihat Catatan 10                    interest rates (see Notes 10 and 17).
             dan 17).

             Atas aset dan liabilitas dalam mata uang asing, jumlah                      For assets and liabilities denominated in foreign currency,
             laba/(rugi) selisih kurs yang diakui dalam laporan laba rugi                gain/(loss) on foreign exchange recognised in the statement
             pada tahun 2024 sebesar Rp231 (2023: (Rp117)).                              of profit or loss in 2024, amounted to Rp231 (2023: (Rp117)).


         42. AKTIVITAS INVESTASI NON-KAS                                            42. NON-CASH INVESTING ACTIVITY

                                                                     2024     -              2023     -

             Aktivitas investasi non-kas:                                                                                            Non-cash investing activity:
                 Pengadaan aset tak berwujud                                                                             Acquisition of intangible asset which
                     yang masih terutang                                   67.582                   2.249                                   is still payable
                 Pengadaan aset tetap yang masih terutang                   4.877                   9.587      Acquisition of fixed asset which is still payable

                                                                           72.459
                                                                              -                   11.836
                                                                                                     -

         43. REKONSILIASI AKTIVITAS PENDANAAN BERSIH                                43. NET FINANCING ACTIVITIES RECONCILIATION

             Rekonsiliasi dari aktivitas pendanaan adalah sebagai                        Reconciliation from financing activities are as follows:
             berikut:

                                                                                  2024
                                                                                    Perubahan non-kas/
                                                                                    Non-cash changes           -
                                                                                                   Pergerakan
                                                                                                 beban transaksi
                                                                                                    dan beban
                                                                             Pergerakan              lainnya/
                                                                             valuta asing/         Changes in
                                           Saldo awal/                        Movement             transaction        Saldo akhir/
                                           Beginning        Arus kas/         of foreign             cost and           Ending
                                            balance -       Cashflow -       exchange *)-           other cost -       balance -
             Pinjaman yang diterima           9.312.972       1.341.569                      2              10.923       10.665.466                Borrowings
             Utang obligasi                   5.885.106         483.232                      -               9.492        6.377.830             Bond payables
             Sukuk mudharabah                   859.000         (27.170)                     -                   -          831.830          Mudharabah bonds
             Liabilitas sewa                    148.048         (31.249)                     -              21.179          137.978             Lease liabilities

             Jumlah liabilitas dari                                                                                                           Total liabilities from
               aktivitas pendanaan           16.205.126
                                                    -         1.766.382
                                                                    -                    - 2                41.594
                                                                                                               -         18.013.104
                                                                                                                                -           financing activities




          * Tidak diaudit                                                                                                                          *Unaudited
                                                                             127


586 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 589
                                         PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                              As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                         for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                         (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                        unless otherwise stated)

43. REKONSILIASI AKTIVITAS PENDANAAN BERSIH                                 43. NET FINANCING              ACTIVITIES      RECONCILIATION
    (lanjutan)                                                                  (continued)

    Rekonsiliasi dari aktivitas pendanaan adalah sebagai                         Reconciliation from financing activities are as follows:
    berikut: (lanjutan)                                                          (continued)
                                                                         2023
                                                                            Perubahan non-kas/
                                                                            Non-cash changes        -
                                                                                          Pergerakan
                                                                                        beban transaksi
                                                                                           dan beban
                                                                      Pergerakan            lainnya/
                                                                      valuta asing/       Changes in
                                Saldo awal/                            Movement           transaction      Saldo akhir/
                                Beginning          Arus kas/           of foreign           cost and         Ending
                                 balance -         Cashflow -         exchange *)-         other cost -     balance -
    Pinjaman yang diterima           5.073.084       4.268.305               (37.562)             9.145        9.312.972            Borrowings
    Utang obligasi                   4.999.207         880.163                     -              5.736        5.885.106         Bond payables
    Sukuk mudharabah                   441.000         418.000                     -                  -          859.000      Mudharabah bonds
    Liabilitas sewa                    168.688         (38.713)                    -             18.073          148.048         Lease liabilities

    Jumlah liabilitas dari                                                                                                     Total liabilities from
      aktivitas pendanaan          10.681.979
                                          -          5.527.755
                                                           -                 (37.562)
                                                                                 -               32.954
                                                                                                    -         16.205.126
                                                                                                                     -       financing activities

    *) Perseroan telah menerapkan kebijakan lindung nilai untuk                  *) The Company has applied hedging policy to borrowings
    pinjaman yang diterima dalam mata uang asing dan/atau                        denominated in foreign currencies with/without floating
    memiliki tingkat suku bunga mengambang (lihat Catatan 10                     interest rates (see Notes 10 and 17).
    dan 17).


44. PROGRAM KOMPENSASI JANGKA PANJANG                                       44. LONG-TERM COMPENSATION PROGRAM

    Pada bulan September 2023, Perseroan telah meluncurkan                       In September 2023, the Company has launched the new
    Program Insentif Jangka Panjang (“LTIP”) dalam bentuk kas                    Long-Term Incentive Program (“LTIP”) in the form of cash
    yang diberikan kepada Senior Executive Perseroan secara                      which was awarded to the Senior Executives of the Company
    selektif dan akan diberikan pada bulan Juli 2025.                            selectively and will be granted in July 2025.

    Pada tahun 2024, jumlah yang telah diakui dalam laporan                      In 2024, the amount already recognized in the statement of
    laba rugi sebesar RpNihil (2023: Rp2.348).                                   profit or loss amounted to RpNil (2023: 2,348).


45. LIABILITAS KONTINJENSI                                                  45. CONTINGENT LIABILITY

    Perseroan tidak memiliki liabilitas kontinjensi yang signifikan              The Company does not have any significant contingent
    pada tanggal 31 Desember 2024 dan 2023.                                      liability as of 31 December 2024 and 2023.


46. KOMITMEN                                                                46. COMMITMENT

    Perseroan mengadakan perjanjian sewa sebagai berikut:                        The Company has lease agreement as follows:

                     Pihak lawan/                             Item yang disewa/                                  Periode perjanjian/
                    Counterparties                               Leased items                                   Period of agreement
                                                           Kantor pusat di Jakarta/                       16 September/September 2019 –
    PT Permata Birama Sakti
                                                            Head office at Jakarta                         15 September/September 2029
                                                           Data Centre di Jakarta/                           7 Oktober/October 2024 –
    PT DCI Indonesia
                                                           Data Centre at Jakarta                             6 Oktober/October 2027
                                                          Data Centre di Surabaya/                              29 April/April 2022 –
    PT Telekomunikasi Indonesia Tbk
                                                          Data Centre at Surabaya                                28 April/April 2025

    Perseroan mengakui komitmen perjanjian sewa diatas                           The Company recognized rental commitment above as lease
    sebagai liabilitas sewa (lihat Catatan 21).                                  liabilities (see Note 21).

* Tidak diaudit                                                                                                                   *Unaudited
                                                                      128


                                                                                2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 587
Page 590
                                                    PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                               NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                            As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                       for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                       (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                      unless otherwise stated)

         47. INFORMASI          KEUANGAN           TAMBAHAN   -   UNIT            47. SUPPLEMENTARY            FINANCIAL          INFORMATION            -
             SYARIAH                                                                  SHARIA UNIT

                                                                  2024      -          2023      -

             ASET                                                                                                                              ASSETS
             Kas di bank                                                 96.112               76.285                                        Cash in bank

             Piutang pembiayaan murabahah - bruto                 15.687.681           16.160.176                Murabahah financing receivables - gross
             Marjin pembiayaan murabahah yang
                 belum diakui                                      (3.532.885)          (3.813.899)                           Unearned murabahah margin
             Bagian piutang pembiayaan murabahah yang                                                          Portion of murabahah financing receivables
                 dibiayai pihak berelasi - neto                    (6.266.141)          (6.534.107)                    financed by a related party - net
             Cadangan kerugian penurunan nilai                       (336.733)            (292.108)                        Allowance for impairment losses

             Piutang pembiayaan murabahah - neto                   5.551.922            5.520.062                   Murabahah financing receivables - net

             Aset IMBT                                             1.075.770              330.547                                            Asset IMBT
             Akumulasi penyusutan                                   (315.068)             (88.840)                             Accumulated depreciation
             Cadangan kerugian penurunan nilai                       (32.210)             (10.283)                       Allowance for impairment losses

             Aset IMBT - neto                                        728.492              231.424                                        Asset IMBT - net

             Beban dibayar dimuka                                         1.493                2.573                                   Prepaid expenses
             Piutang dan aset lain-lain - neto                           14.684               19.963                    Other receivables and asset - net

             JUMLAH ASET                                           6.392.703
                                                                         -              5.850.307
                                                                                              -                                          TOTAL ASSETS

             LIABILITAS                                                                                                                    LIABILITIES
             Dana investasi                                        4.192.583            3.362.417                                      Investment funds
             Sukuk mudharabah                                        831.830              859.000                                     Mudharabah bonds
             Beban yang masih harus dibayar                          129.747              132.606                                     Accrued expenses
             Liabilitas lain-lain                                    187.417              425.806                                        Other liabilities

             JUMLAH LIABILITAS                                     5.341.577            4.779.829                                    TOTAL LIABILITIES

             EKUITAS                                                                                                                             EQUITY
             Ekuitas                                               1.051.126            1.070.478                                                 Equity

             JUMLAH LIABILITAS DAN EKUITAS                         6.392.703
                                                                         -              5.850.307
                                                                                              -                        TOTAL LIABILITIES AND EQUITY




          * Tidak diaudit                                                                                                                  *Unaudited
                                                                           129


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Page 591
                                            PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                             As of 31 December 2024 and 2023
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                        for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                        (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                       unless otherwise stated)

47. INFORMASI KEUANGAN                  TAMBAHAN     -    UNIT            47. SUPPLEMENTARY FINANCIAL                     INFORMATION             -
    SYARIAH (lanjutan)                                                        SHARIA UNIT (continued)

                                                         2024      -           2023      -

   PENDAPATAN                                                                                                                           INCOME
   Pendapatan marjin                                      1.561.549              1.482.860                                         Margin income
   Pendapatan IMBT - neto                                   103.347                 31.328                                      IMBT income - net
   Pendapatan lain-lain                                     341.173                257.271                                          Other income

   JUMLAH PENDAPATAN OPERASIONAL                          2.006.069              1.771.459                         TOTAL OPERATING INCOME

   Bagi hasil sukuk dan                                                                                                    Revenue sharing for
      pinjaman mudharabah                                  (331.057)              (236.204)                     mudharabah bonds and loans

   PENDAPATAN OPERASIONAL SETELAH                                                                               OPERATIONAL INCOME AFTER
      DISTRIBUSI BAGI HASIL                               1.675.012              1.535.255                           REVENUE SHARING

   BEBAN                                                                                                                               EXPENSES
   Gaji dan tunjangan                                      (524.916)              (430.250)                                   Salaries and benefits
   Penyisihan kerugian penurunan nilai piutang                                                                  Provision for impairment losses on
       pembiayaan                                          (546.837)              (423.327)                              financing receivables
   Umum dan administrasi                                   (338.132)              (262.074)                             General and administrative
   Pemasaran                                               (141.327)              (134.757)                                              Marketing
   Amortisasi biaya emisi sukuk mudharabah,                                                          Amortisation of mudharabah bonds issuance,
       provisi dan administrasi atas pinjaman                                                          provision, and administration expense
       yang diterima                                            (2.267)               (1.065)                                     of borrowing
   Lain-lain                                                      (866)                 (622)                                               Others

   JUMLAH BEBAN                                           (1.554.345)           (1.252.095)                                   TOTAL EXPENSES

   LABA SEBELUM PAJAK PENGHASILAN                           120.667               283.160            INCOME BEFORE INCOME TAX EXPENSE

   Beban pajak penghasilan                                  (24.760)               (57.270)                                   Income tax expense

   LABA TAHUN BERJALAN                                          95.907
                                                                   -              225.890
                                                                                      -                            NET INCOME FOR THE YEAR




* Tidak diaudit                                                                                                                    *Unaudited
                                                                  130


                                                                            2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 589
Page 592
                                                    PT ADIRA DINAMIKA MULTI FINANCE Tbk

         CATATAN ATAS LAPORAN KEUANGAN                                                                  NOTES TO THE FINANCIAL STATEMENTS
         Pada tanggal 31 Desember 2024 dan 2023,                                                               As of 31 December 2024 and 2023
         untuk tahun-tahun yang berakhir pada tanggal tersebut                                                          for the years then ended
         (Disajikan dalam jutaan Rupiah,                                                                          (Expressed in millions of Rupiah,
         kecuali dinyatakan lain)                                                                                         unless otherwise stated)

         48. SEGMEN OPERASI                                                        48. OPERATING SEGMENT

              Perseroan     mengelola    kegiatan     usahanya     dan                   The Company manages its business activities and identifies
              mengidentifikasi segmen yang dilaporkan berdasarkan jenis                  its reported segments based on product categories and
              produk dan wilayah geografis. Laba atau rugi dari masing-                  geographic area. Profit or loss from each segment is used to
              masing segmen digunakan untuk menilai kinerja masing-                      measure performance of each segments’ information
              masing segmen. Informasi yang berkaitan dengan segmen                      concerning the main segments are set out as follows:
              usaha utama disajikan sebagai berikut:

                                                                                  2024                            -
                                                                                    Barang durable
                                                                                     dan lainnya/
                                                    Sepeda motor/     Mobil/        Durable goods         Jumlah/
                                                     Motorcycles
                                                              -       Cars -          and others-          Total -


              Pendapatan pembiayaan                                                                                                     Consumer financing
                konsumen                               3.085.473      1.686.431            1.418.953       6.190.857                            income
              Marjin murabahah                           955.608       582.322                23.619       1.561.549                     Murabahah margin
              Pendapatan sewa pembiayaan                     363        57.854               208.238         266.455                 Finance leases income
                                                                                                                             Interest expenses and financing
              Beban bunga dan keuangan                  (504.171)      (570.949)            (207.478)      (1.282.598)                            charges
              Bagi hasil sukuk mudharabah                 (27.506)      (33.343)                (726)        (61.575) Revenue sharing for mudharabah bonds
              Laba tahun berjalan                      1.484.773       448.208               742.113       2.675.094                     Income for the year
              Penyisihan kerugian penurunan nilai                                                                            Provision for impairment losses
                Pembiayaan konsumen                     (911.878)      (521.580)            (225.954)      (1.659.412)                Consumer financing
                Pembiayaan murabahah                    (289.518)      (213.743)             (11.542)        (514.803)               Murabahah financing
                Sewa pembiayaan                              (29)        (9.872)             (41.600)         (51.501)                      Finance leases

              Aset                                    10.838.990     11.976.634            5.187.949      28.003.573                                 Assets
              Liabilitas                               7.154.331      7.837.232            3.631.948      18.623.511                               Liabilities

                                                                                  2023                            -
                                                                                    Barang durable
                                                                                     dan lainnya/
                                                    Sepeda motor/     Mobil/        Durable goods         Jumlah/
                                                     Motorcycles
                                                              -       Cars -          and others-          Total -


              Pendapatan pembiayaan                                                                                                     Consumer financing
                konsumen                               2.883.357      1.873.156            1.285.263       6.041.776                            income
              Marjin murabahah                           883.341       567.488                32.031       1.482.860                     Murabahah margin
              Pendapatan sewa pembiayaan                     511        50.859                96.492         147.862                 Finance leases income
                                                                                                                             Interest expenses and financing
              Beban bunga dan keuangan                  (360.394)      (471.353)            (137.862)       (969.609)                             charges
              Bagi hasil sukuk mudharabah                 (13.546)      (15.882)                (555)        (29.983) Revenue sharing for mudharabah bonds
              Laba tahun berjalan                      1.613.197       942.840               705.235       3.261.272                     Income for the year
              Penyisihan kerugian penurunan nilai                                                                            Provision for impairment losses
                Pembiayaan konsumen                     (745.078)      (305.772)            (164.336)      (1.215.186)                Consumer financing
                Pembiayaan murabahah                    (191.017)      (208.586)             (13.609)        (413.212)               Murabahah financing
                Sewa pembiayaan                              (75)        (5.467)             (13.714)         (19.256)                      Finance leases
              Aset                                    10.962.683     12.888.111            3.880.479      27.731.273                                 Assets
              Liabilitas                               6.755.215      7.924.202            2.473.001      17.152.418                               Liabilities




          * Tidak diaudit                                                                                                                    *Unaudited
                                                                            131


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Page 593
                                                                                                                                        PT ADIRA DINAMIKA MULTI FINANCE Tbk

                                                             CATATAN ATAS LAPORAN KEUANGAN                                                                                                                       NOTES TO THE FINANCIAL STATEMENTS
                                                             Pada tanggal 31 Desember 2024 dan 2023,                                                                                                                   As of 31 December 2024 and 2023,
                                                             untuk tahun-tahun yang berakhir pada tanggal tersebut                                                                                                               for the years then ended
                                                             (Disajikan dalam jutaan Rupiah,                                                                                                                              (Expressed in millions of Rupiah,
                                                             kecuali dinyatakan lain)                                                                                                                                             unless otherwise stated)

                                                             48. SEGMEN OPERASI (lanjutan)                                                                      48. OPERATING SEGMENT (continued)

                                                                 Berikut adalah informasi yang berkaitan dengan segmen usaha utama                                    The following tables present information concerning the main segments based on
                                                                 berdasarkan wilayah geografis:                                                                       geographic area:

                                                                                                                                                                  2024                                                               -
                                                                                                                                                                                                               Bali dan
                                                                                                                                                                                                            Nusa Tenggara/
                                                                                              Jabodetabekser/    Jawa Barat/     Jawa Tengah/   Jawa Timur/    Sumatera/       Kalimantan/    Sulawesi/        Bali and       Jumlah/
                                                                                              Jabodetabekser
                                                                                                         -       West Java
                                                                                                                         -       Central Java
                                                                                                                                          -      East Java
                                                                                                                                                         -     Sumatera
                                                                                                                                                                      -        Kalimantan
                                                                                                                                                                                        -     Sulawesi-     Nusa Tenggara
                                                                                                                                                                                                                        -      Total -

                                                                 Pendapatan pembiayaan
                                                                   konsumen                        1.718.341         563.631         501.962        435.519     1.254.685          634.316       637.501           444.902     6.190.857    Consumer financing income

                                                                 Marjin murabahah                    251.446         140.706         128.280        129.723       359.697           86.054       440.350            25.293     1.561.549            Murabahah margin

                                                                 Pendapatan sewa
                                                                   pembiayaan                        136.555           8.282          15.914          9.227          61.102         15.134        18.505             1.736      266.455         Finance leases income

                                                                 Beban bunga dan                                                                                                                                                                 Interest expenses and
                                                                   keuangan                         (347.746)        (89.573)       (100.340)       (98.024)     (269.514)        (104.864)     (194.521)          (78.016)   (1.282.598)           financing charges

                                                                 Bagi hasil sukuk                                                                                                                                                                 Revenue sharing for
                                                                   mudharabah                        (11.886)          (6.064)        (4.998)        (4.995)      (11.440)          (1.702)      (19.662)             (828)      (61.575)        mudharabah bonds

                                                                 Beban penyusutan                      (1.497)         (1.277)        (1.337)        (1.060)         (1.999)        (1.138)       (1.815)             (661)      (10.784)       Depreciation expenses

                                                                 Laba tahun berjalan                 836.769         237.937         212.125        136.693       501.590          264.470       333.538           217.519     2.740.641           Income for the year

                                                                 Penyisihan                                                                                                                                                                              Provision for
                                                                   kerugian penurunan nilai                                                                                                                                                       impairment losses
                                                                   Pembiayaan konsumen              (450.513)       (155.211)       (158.661)      (127.558)     (368.464)        (159.883)     (158.427)          (80.695)   (1.659.412)        Consumer financing
                                                                   Pembiayaan murabahah              (95.276)        (58.117)        (40.262)       (51.624)     (112.680)         (17.539)     (129.838)           (9.467)     (514.803)       Murabahah financing
                                                                   Sewa pembiayaan                   (14.884)         (2.787)         (5.145)        (3.201)      (12.995)          (3.359)       (8.459)             (671)      (51.501)            Finance leases

                                                                 Aset                              7.860.059       1.972.627       2.247.957      2.152.347     5.794.807        2.210.676     4.113.785         1.832.813    28.185.071                       Assets

                                                                 Liabilitas                        5.265.975       1.278.974       1.487.759      1.417.104     3.850.228        1.503.412     2.599.064         1.219.972    18.622.488                     Liabilities




                                                              *Tidak diaudit                                                                                                                                                                          *Unaudited

                                                                                                                                                               132




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Page 594
                                                                                                                                        PT ADIRA DINAMIKA MULTI FINANCE Tbk

                                                             CATATAN ATAS LAPORAN KEUANGAN                                                                                                                       NOTES TO THE FINANCIAL STATEMENTS
                                                             Pada tanggal 31 Desember 2024 dan 2023,                                                                                                                   As of 31 December 2024 and 2023,
                                                             untuk tahun-tahun yang berakhir pada tanggal tersebut                                                                                                               for the years then ended
                                                             (Disajikan dalam jutaan Rupiah,                                                                                                                              (Expressed in millions of Rupiah,
                                                             kecuali dinyatakan lain)                                                                                                                                             unless otherwise stated)

                                                             48. SEGMEN OPERASI (lanjutan)                                                                      48. OPERATING SEGMENT (continued)

                                                                  Berikut adalah informasi yang berkaitan dengan segmen usaha utama                                    The following tables present information concerning the main segments based on
                                                                  berdasarkan wilayah geografis: (lanjutan)                                                            geographic area: (continued)

                                                                                                                                                                  2023                                                               -
                                                                                                                                                                                                               Bali dan
                                                                                                                                                                                                            Nusa Tenggara/
                                                                                              Jabodetabekser/    Jawa Barat/     Jawa Tengah/   Jawa Timur/    Sumatera/       Kalimantan/    Sulawesi/        Bali and       Jumlah/
                                                                                              Jabodetabekser
                                                                                                         -       West Java
                                                                                                                         -       Central Java
                                                                                                                                          -      East Java
                                                                                                                                                         -     Sumatera
                                                                                                                                                                      -        Kalimantan
                                                                                                                                                                                        -     Sulawesi-     Nusa Tenggara
                                                                                                                                                                                                                        -      Total -

                                                                 Pendapatan pembiayaan
                                                                   konsumen                        1.611.009         530.075         471.408        433.340     1.326.876          611.991       677.234           379.843     6.041.776    Consumer financing income




592 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
                                                                 Marjin murabahah                    249.750         119.192         110.902        128.606       334.301           59.242       463.858            17.009     1.482.860            Murabahah margin

                                                                 Pendapatan sewa
                                                                   pembiayaan                         80.119           4.849           3.662          8.017          34.981          7.084         7.170             1.980      147.862         Finance leases income

                                                                 Beban bunga dan                                                                                                                                                                 Interest expenses and
                                                                   keuangan                         (222.363)        (60.164)        (67.631)       (76.449)     (227.581)         (85.777)     (173.290)          (56.354)     (969.609)           financing charges

                                                                 Bagi hasil sukuk                                                                                                                                                                 Revenue sharing for
                                                                   mudharabah                          (5.045)         (2.325)        (2.071)        (2.651)         (5.352)          (819)      (11.427)             (293)      (29.983)        mudharabah bonds

                                                                 Beban penyusutan                      (2.113)         (2.092)        (1.845)        (1.450)         (3.264)        (1.329)       (2.325)             (843)      (15.261)       Depreciation expenses

                                                                 Laba tahun berjalan                 978.601         273.513         243.856        190.865       684.148          271.048       487.841           189.903     3.319.775           Income for the year

                                                                 Pemulihan/(penyisihan)                                                                                                                                                         Reversal/(provision) for
                                                                   kerugian penurunan nilai                                                                                                                                                       impairment losses
                                                                   Pembiayaan konsumen              (317.811)       (122.545)       (116.129)      (100.990)     (282.154)        (111.903)      (96.927)          (66.727)   (1.215.186)        Consumer financing
                                                                   Pembiayaan murabahah              (64.213)        (44.976)        (26.191)       (43.483)      (73.198)         (11.298)     (143.113)           (6.740)     (413.212)       Murabahah financing
                                                                   Sewa pembiayaan                    (5.703)         (1.764)         (2.763)           105        (8.835)           1.436        (1.708)              (24)      (19.256)            Finance leases

                                                                 Aset                              7.243.154       1.952.529       2.059.675      2.143.270     6.100.051        2.357.937     4.480.566         1.680.182    28.017.364                         Assets

                                                                 Liabilitas                        4.496.207       1.193.095       1.258.205      1.317.661     3.767.421        1.475.924     2.642.954         1.044.538    17.196.005                      Liabilities




                                                              *Tidak diaudit                                                                                                                                                                           *Unaudited

                                                                                                                                                               133
Page 595
                                            PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2024 dan 2023,                                                            As of 31 December 2024 and 2023,
untuk tahun-tahun yang berakhir pada tanggal tersebut                                                        for the years then ended
(Disajikan dalam jutaan Rupiah,                                                                       (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                       unless otherwise stated)

48. SEGMEN OPERASI (lanjutan)                                             48. OPERATING SEGMENT (continued)

   Berikut adalah rekonsiliasi laba neto, aset dan liabilitas untuk          The reconciliation of net income, assets and liabilities for
   segmen dilaporkan berdasarkan jenis produk:                               reportable segments based on product categories as follows:

                                                           2024       -         2023     -

    Laba untuk segmen dilaporkan                             2.675.094             3.261.272                 Income for reportable segments
    Jumlah yang tidak dialokasikan                          (1.268.412)           (1.317.225)                          Unallocated amounts

    Laba tahun berjalan                                      1.406.682
                                                                   -              1.944.047
                                                                                        -                                Income for the year

    Aset untuk segmen dilaporkan                            28.003.573           27.731.273                  Assets for reportable segments
    Jumlah yang tidak dialokasikan                           4.584.618            3.275.949                            Unallocated amounts

    Aset                                                    32.588.191
                                                                   -             31.007.222
                                                                                        -                                             Assets

    Liabilitas untuk segmen dilaporkan                      18.623.511           17.152.418                Liabilities for reportable segments
    Jumlah yang tidak dialokasikan                           2.408.936            2.742.618                               Unallocated amounts

    Liabilitas                                              21.032.447
                                                                   -             19.895.036
                                                                                        -                                           Liabilities


   Berikut adalah rekonsiliasi laba neto, aset dan liabilitas untuk          The reconciliation of net income, assets and liabilities for
   segmen dilaporkan berdasarkan wilayah geografis:                          reportable segments based on geographic area as follows:

                                                           2024       -         2023     -

    Laba untuk segmen dilaporkan                             2.740.641             3.319.775                 Income for reportable segments
    Jumlah yang tidak dialokasikan                          (1.333.959)           (1.375.728)                          Unallocated amounts

    Laba tahun berjalan                                      1.406.682
                                                                     1            1.944.047
                                                                                          1                              Income for the year

    Aset untuk segmen dilaporkan                            28.185.071           28.017.364                  Assets for reportable segments
    Jumlah yang tidak dialokasikan                           4.403.120            2.989.858                            Unallocated amounts

    Aset                                                    32.588.191           31.007.222
                                                                                          1                                           Assets

    Liabilitas untuk segmen dilaporkan                      18.622.488           17.196.005                Liabilities for reportable segments
    Jumlah yang tidak dialokasikan                           2.409.959            2.699.031                               Unallocated amounts

    Liabilitas                                              21.032.447
                                                                     1           19.895.036
                                                                                          1                                         Liabilities



49. SALING HAPUS                                                          49. OFFSETTING

    Pada tanggal 31 Desember 2024 dan 2023, tidak terdapat                    As of 31 December 2024 and 2023, there is no financial
    aset dan liabilitas keuangan yang saling hapus pada laporan               assets and liabilities that are subject to offsetting in the
    posisi keuangan.                                                          statements of financial position.

    Perseroan memiliki surat berharga yang diterbitkan yang                   The Company has securities issued collaterised by fiduciary
    dijamin dengan fidusia atas piutang pembiayaan konsumen                   of consumer and murabahah financing receivable (see Notes
    dan murabahah (lihat Catatan 5 dan 6), yang menjadi subyek                5 and 6), which are subject to enforceable netting
    untuk memenuhi netting arrangements dan perjanjian                        arrangements and similar agreements, that are not set off in
    serupa, yang tidak saling hapus pada laporan posisi                       the statements of financial position.
    keuangan.




 *Tidak diaudit                                                                                                                 *Unaudited
                                                                  134

                                                                            2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 593
Page 596
                                                   PT ADIRA DINAMIKA MULTI FINANCE Tbk

          CATATAN ATAS LAPORAN KEUANGAN                                                      NOTES TO THE FINANCIAL STATEMENTS
          Pada tanggal 31 Desember 2024 dan 2023,                                                  As of 31 December 2024 and 2023,
          untuk tahun-tahun yang berakhir pada tanggal tersebut                                              for the years then ended
          (Disajikan dalam jutaan Rupiah,                                                             (Expressed in millions of Rupiah,
          kecuali dinyatakan lain)                                                                             unless otherwise stated)

         49. SALING HAPUS (lanjutan)                                         49. OFFSETTING (continued)

              Perseroan memiliki aset dan liabilitas keuangan derivatif         The Company has derivative assets and liabilities that are
              yang tunduk pada perjanjian induk untuk menyelesaikan             subject to enforceable master netting arrangements whereas
              secara neto, dimana perjanjian antara Perseroan dan pihak         the agreement between the Company and the counterparty
              counterparty memperbolehkan penyelesaian neto atas aset           allows for net settlement of the relevant financial assets and
              dan liabilitas keuangan tersebut ketika kedua pihak memilih       liabilities when both elect to settle on a net basis. Otherwise,
              untuk menyelesaikan dengan dasar neto. Ketika kedua               financial assets and liabilities will be settled on a gross basis.
              pihak tidak memilih untuk menyelesaikan secara neto, aset         However, each party to the master netting agreement will
              dan liabilitas keuangan diselesaikan dengan dasar bruto,          have the option to settle such amount on a net basis in the
              akan tetapi masing-masing pihak dalam perjanjian induk            event of default of the other party.
              mempunyai opsi untuk menyelesaikan jumlah-jumlah
              tersebut dengan dasar neto pada peristiwa di mana terjadi
              gagal bayar salah satu pihak.


         50. STANDAR AKUNTANSI YANG TELAH DISAHKAN                           50. ACCOUNTING STANDARD ISSUED BUT NOT YET
             NAMUN BELUM BERLAKU EFEKTIF                                         EFFECTIVE

              Dewan Standar Akuntansi Keuangan (DSAK) telah                     Financial Accounting Standards Board (DSAK) has issued
              menerbitkan standar baru, amandemen dan interpretasi              the following new standards, amendments and
              berikut, namun belum berlaku efektif untuk tahun buku yang        interpretations, but not yet effective for the financial year
              dimulai pada 1 Januari 2024 sebagai berikut:                      beginning 1 January 2024 as follows:

               •    PSAK 117 "Kontrak Asuransi"                                 •   SFAS 117 "Insurance Contracts"
               •    Amandemen PSAK 221 "Pengaruh Perubahan Kurs                 •   Amendment to SFAS 221 "Effect of Changes in Foreign
                    Valuta Asing"                                                   Exchange Rates”

              Standar tersebut akan berlaku efektif pada 1 Januari 2025.        The above standards will be effective on 1 January 2025.

               •    Amandemen dan Penyesuaian Tahunan PSAK 109                  •   Amendment to and Annual Improvement SFAS 109
                    "Instrumen Keuangan"                                            “Financial Instruments”
               •    Amandemen PSAK 107 "Instrumen Keuangan:                     •   Amendment to and Annual Improvement SFAS 107
                    Pengungkapan"                                                   “Financial Instruments: Disclosure”
               •    Penyesuaian Tahunan PSAK 110 "Laporan                       •   Annual Improvement SFAS 110 “Consolidated Financial
                    Keuangan Konsolidasian"                                         Statements”
               •    Penyesuaian Tahunan PSAK 207 "Laporan Arus                  •   Annual Improvement SFAS 207 “Statement of Cash
                    Kas"                                                            Flows”

              Standar tersebut akan berlaku efektif pada 1 Januari 2026.        The above standards will be effective on 1 January 2026.

               •    PSAK 413 "Penurunan Nilai"                                  •   SFAS 413 "Impairment Losses"

              Standar tersebut akan berlaku efektif pada 1 Januari 2027.        The above standards will be effective on 1 January 2027.

              Pada saat penerbitan laporan keuangan Perseroan masih             As at the authorisation date of these financial statements, the
              mengevaluasi dampak yang mungkin timbul dari penerapan            Company is still evaluating the potential impact of these new
              standar baru dan revisi tersebut pada laporan keuangan            and revised standards to the Company’s financial
              Perseroan.                                                        statements.


         51. PERISTIWA SETELAH TANGGAL NERACA                                51. SUBSEQUENT EVENTS

              Perseroan telah melaksanakan penawaran umum atas                  The Company has conducted a public offering of Adira
              Obligasi Berkelanjutan VI Adira Finance Tahap V Tahun             Finance Continuing Bonds VI Phase V Year 2025 on 10 and
              2025 pada tanggal 10 dan 11 Februari 2025 dengan jumlah           11 February 2025 with total principal amount of the bonds
              pokok obligasi sebesar Rp2.066.993.000.000 (nilai penuh).         amounted to Rp2,066,993,000,000 (full amount).




           *Tidak diaudit                                                                                                           *Unaudited
                                                                       135

594 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 597
                                               PT ADIRA DINAMIKA MULTI FINANCE Tbk

INFORMASI KEUANGAN TAMBAHAN                                                               SUPPLEMENTARY FINANCIAL INFORMATION
(TIDAK DIAUDIT)                                                                                                    (UNAUDITED)
31 Desember 2024 dan 2023                                                                              31 December 2024 and 2023

RASIO - RASIO              KEUANGAN          OTORITAS     JASA             FINANCIAL RATIOS                OF      FINANCIAL           SERVICES
KEUANGAN                                                                   AUTHORITY

Berdasarkan       POJK      No.    35/POJK.05/2018      tanggal            Based      on      POJK      No.     35/POJK.05/2018      dated
27 Desember 2018 tentang Penyelenggaraan Usaha                             27 December 2018 regarding the Business Operation of
Perusahaan Pembiayaan, Perseroan diharuskan untuk                          Financing Company, the Company is required to comply with
memenuhi sejumlah rasio keuangan tertentu. Rasio-rasio ini                 several financial ratios. These ratios have been prepared by the
dibuat oleh Perseroan berdasarkan formula sebagaimana                      Company based on the formula as prescribed in the OJK
ditentukan dalam peraturan OJK untuk tujuan kepatuhan                      regulation for regulatory compliance purposes, where such
terhadap peraturan, dimana rasio tersebut dapat berbeda jika               ratios might differ had the ratios been computed based on
rasio tersebut dihitung berdasarkan standar akuntansi keuangan             Indonesian financial accounting standards.
Indonesia.

Berikut ini adalah rasio-rasio keuangan berdasarkan Peraturan              The following are the financial ratios based on OJK Regulation:
OJK:

                                                     2024                         2023

Financing to asset ratio                            85,73%                       89,16%                                     Financing to asset ratio

Rasio saldo piutang pembiayaan neto terhadap
   total pendanaan yang diterima                    156,29%                     172,17%                   Net financing receivables to funding ratio
Rasio saldo piutang pembiayaan untuk
   pembiayaan investasi dan modal kerja
   dibandingkan dengan total saldo piutang                                                       Financing receivables for investment and working
   pembiayaan                                       21,84%                       23,84%         capital financing to total financing receivables ratio

Rasio piutang pembiayaan bermasalah (NPF)            0,34%                       0,49%                        Non-performing financing (NPF) ratio
Rasio permodalan                                    44,90%                       45,01%                                                  Capital ratio
Gearing ratio                                        1,74 x                      1,50x                                                  Gearing ratio
Rasio ekuitas terhadap modal disetor                11.556%                     11.112%                               Equity to paid up capital ratio


PENGUNGKAPAN KOLEKTIBILITAS                                                INFORMATION ON COLLECTABILITY

a.   Piutang pembiayaan konsumen                                           a.     Consumer financing receivables

     Pengelompokan piutang pembiayaan konsumen bruto                              The breakdown of gross consumer financing receivables
     menurut jumlah hari tunggakan adalah sebagai berikut:                        based on overdue days are as follows:

                                                              2024    -            2023   -

     Lancar (0-10 hari)                                       41.918.584           43.278.867                                  Current (0-10 days)
     Dalam perhatian khusus (11-90 hari)                      10.775.704           10.311.862                         Special mention (11-90 days)
     Kurang lancar (91-120 hari)                                 361.991              353.020                          Substandard (91-120 days)
     Diragukan (121-180 hari)                                    672.181              606.222                             Doubtful (121-180 days)

     Piutang pembiayaan konsumen - bruto                      53.728.460
                                                                       1           54.549.971               Consumer financing receivables - gross


b.   Piutang pembiayaan murabahah                                          b.     Murabahah financing receivables

     Pengelompokan piutang pembiayaan murabahah bruto                             The breakdown of gross murabahah financing receivables
     menurut jumlah hari tunggakan adalah sebagai berikut:                        based on overdue days are as follows:

                                                              2024    -            2023   -

     Lancar (0-10 hari)                                       12.208.018           12.912.647                                  Current (0-10 days)
     Dalam perhatian khusus (11-90 hari)                       3.171.405            2.967.481                         Special mention (11-90 days)
     Kurang lancar (91-120 hari)                                 109.032              103.689                          Substandard (91-120 days)
     Diragukan (121-180 hari)                                    199.226              176.359                             Doubtful (121-180 days)

     Piutang pembiayaan murabahah - bruto                     15.687.681
                                                                       1           16.160.176
                                                                                            1              Murabahah financing receivables - gross




 *Tidak diaudit                                                                                                                       *Unaudited
                                                                     136

                                                                                2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 595
Page 598
                                                    PT ADIRA DINAMIKA MULTI FINANCE Tbk

         INFORMASI KEUANGAN TAMBAHAN                                                   SUPPLEMENTARY FINANCIAL INFORMATION
         (TIDAK DIAUDIT)                                                                                        (UNAUDITED)
         31 Desember 2024 dan 2023                                                                  31 December 2024 and 2023

         PENGUNGKAPAN KOLEKTIBILITAS (lanjutan)                            INFORMATION ON COLLECTIBILITY (continued)

         c.   Piutang sewa pembiayaan                                      c.   Finance lease receivables

              Pengelompokan piutang sewa pembiayaan bruto menurut               The breakdown of gross finance lease receivables based
              jumlah hari tunggakan adalah sebagai berikut:                     on overdue days are as follows:

                                                              2024    -         2023   -

              Lancar (0-10 hari)                               2.235.633         1.527.941                               Current (0-10 days)
              Dalam perhatian khusus (11-90 hari)                265.659           156.096                      Special mention (11-90 days)
              Kurang lancar (91-120 hari)                          3.315             2.336                       Substandard (91-120 days)
              Diragukan (121-180 hari)                             6.039             2.781                          Doubtful (121-180 days)

              Piutang sewa pembiayaan - bruto                  2.510.646
                                                                       1         1.689.154
                                                                                         1                  Finance lease receivables - gross




           *Tidak diaudit                                                                                                      *Unaudited
                                                                     137

596 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 599
LIST OF DISCLOSURE BASED ON
POJK NO.51/POJK.03/2017 &
GRI content index with reference                                                            [SEOJK G.4]




No. Index                                          Name of Index                                           Pages

                                                       Sustainability Strategy

   A.1      Explanation on Sustainability Strategies                                                                      384

                                       Overview of Sustainability Aspects Performance

   B.1      Economy Aspects                                                                                                 23

   B.2      Environmental Aspects                                                                                           23

   B.3      Social Aspects                                                                                                  23

                                                          Company Profile

   C.1      Vission, Mission, Sustainable Values                                                                         70-71
  [2-6]

   C.2      Company Address                                                                                                 59
  [2-1]
  [2-3]

   C.3      Business Scale:                                                                               59; 72; 123; 133; 424
  [2-1]     a. Total assets or assets capitalizationm and total liabilities;
  [2-7]     b. Total employee based on gender, position, age, education and employment status;
  [2-8]     c. Percentage of share ownership; and
            d. Operational area.

   C.4      Product, Service and Business Activities                                                                    59; 66
  [2-1]
  [2-6]

   C.5      Member Association                                                                                              67
 [2-28]

   C.6      Significant Changes                                                                                       132; 391
  [2-2]
  [2-4]

                                                        Director Explanation

   D.1      Director Explanation                                                                                 32-38; 42-52
 [2-22]

                                              Sustainable Corporate Governance

    E.1     Person in Charge Responsibility for Sustainable Finance                                          54; 55; 244; 384
  [2-14]

   E.2      Sustainable Finance Competency Development                                                                    245
  [2-17]

   E.3      Sustainable Finance Risk Assessment Implementation                                                             331
  [2-18]

  E.4       Stakeholders Relations                                                                                   387-388
 [2-29]

   E.5      Sustainable Finance Implementation Problems                                                                   407
 [2-25]

                                     GENERAL STANDARD DISCLOSURE 2021 [ Governance]

   2-9      Governance Structure and Composition                                                                           222

  2-10      Nomination and selection of the highest governance body                                                  278; 279

   2-11     Chair of the highest governance body                                                                          279

   2-12     Role of the highest governance body in overseeing the management of impacts.                                  387

   2-13     Delegation of responsibility for managing impacts                                                             387

   2-15     Conflicts of interest                                                                                         330

   2-16     Communication of critical concerns                                                                             352

   2-19     Remuneration policies                                                                                          281

                                                                         2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 597
Page 600
           No. Index                                         Name of Index                                             Pages

             2-20      Process to determine remuneration                                                                             281

             2-21      Annual total compensation ratio.                                                                              283

                                      GENERAL STANDARD DISCLOSURE 2021 [Strategy, policies and practices]

             2-23      Policy commitments                                                                                            384

             2-24      Embedding policy commitments.                                                                                 384

             2-26      Mechanisms for seeking advice and raising concerns.                                                           354

             2-27      Compliance with laws and regulations                                                                          330

                                                                Sustainable Performance

              F.1      The Activities of Building a Culture of Sustainability                                                   385-386

                                                               GRI 3: Material Topics 2021

              3-1      Process to determine material topics                                                                 387; 390; 391

              3-2      List of material topics                                                                                       391

                                                                 Economic Performance

              F.2      Comparison of Production Targets and Performance, Portfolio, Financial Targets, or                              13
                       Investment, Revenue and Profit

              F.3      Comparison of Portfolio Targets and Performance, Financing Targets, or Investments                         15; 397
                       in Financial Instruments or Projects in Line With the Implementation of Sustainable
                       Finance

                                                               GRI 3: Material Topics 2021

              3-3      Management of material topics                                                                              210-211

                                                           GRI 201: Economic Performance 2016

             201-1     Direct Economic Value Generated and Distributed                                                                211

                                                               GRI 3: Material Topics 2021

              3-3      Pengelolaan topik-topik material | Management of material topics                                              390

                                                        GRI 203: Indirect Economic Impact 2016

            203-2      Significant Indirect Economic Impacts                                                                         394

                                                              Environmental Performance

              F.4      Environment Cost Incurred                                                                                     410

                                                                     Material Aspect

              F.5      Use of Environmentally Friendly Materials                                                                     409

                       Aspek Energi

              F.6      The Amount and Intensity of Energy Used                                                                       409

              F.7      Efforts and Achievement of Energy Efficiency Including Use of Renewable Energy                                409
                       Sources

                                                               GRI 3: Material Topics 2021

              3-3      Management of material topics                                                                                408

                                                                  GRI 302: Energy 2016

                       Energy Consumption Within the Organization                                                                    409
             302-1

                       Water Aspect

              F.8      Water Used                                                                                                    409

                       Biodiversity Aspect

              F.9      Impacts from Operational Areas Close to or in Conservation Areas or Having            Adira Finance’s operational
                       Biodiversity                                                                              areas are not located in
                                                                                                                     conservation areas.

             F.10      Biodiversity Conservation Efforts                                                                            408

                                                                    Emission Aspect

              F.11     The Amount and Intensity of Emissions Produced by Type                                                        409

             F.12      Efforts and Achievement Emission Reduction Carried Out                                                        410




598 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 601
No. Index                                      Name of Index                                                Pages

                                                  GRI 3: Material Topics 2021

   3-3      Management of material topics                                                                                 406

                                                    GRI 305: Emission 2016

  305-1     Direct GHG Emissions (Scope1)                                                                                 409

                                                  Waste and Effluent Aspect

  F.13      The Amount of Waste and Effluent Produced by Type                                                             409

  F.14      Mechanism of Waste and Effluent Management                                                                    408

  F.15      Spills that Occur (if any)                                                                                        -

                                               Environmental Complaint Aspect

  F.16      The Amount and Material of Environmental Complaints Received and Resolved              There are no complaints of
                                                                                                     environmental problems

                                                          Social Aspect

  F.17      Commitment to Provide Services for Equivalent Products and/or Services to                                 4111; 413
            Consumers

            Employment Aspect

  F.18      Equality of Employment Opportunities                                                                           178

  F.19      Child Labor and Forced Labor                                                                                  400

  F.20      The Regional Minimum Wage                                                                                         -

  F.21      Decent and Safe Working Environment                                                                       177; 398

   F.22     Training and Capacity Building of Employees                                                           124; 137; 174
 [404-2]

                                                  GRI 3: Material Topics 2021

   3-3      Management of material topics                                                                                  167

            GRI 401: Employment 2016

  401-1     New Employee Hires and Employee Turnover                                                         172; 177; 400; 401

  401-2     Benefits Provided to Full-time Employees That Are Not Provided to Temporary or Part-                  173; 177; 403
            Time Employees

  403-1     Occupational Health and Safety Management System                                                               398

 403-5      Worker Training On Occupational Health and Safety                                                             404

 403-6      Promotion of Worker Health                                                                                    404

 403-9      Work-related injuries                                                                                         405

 404-1      Average hours of training per year per employee                                                                401

                                                        Society Aspect

  F.23      Operational Impacts to the Surrounding Community                                                               392

  F.24      Public Complaints                                                                                              393

  F.25      Environmental and Social Responsibility Activities                                                        392; 394
 [413-1]

                                 Responsibilities for Developing Sustainable Products/Services

  F.26      Innovation and Development of Sustainable Financial Products and/or Services                                   159

  F.27      Products/Services that have been Evaluated for Safety for Customers                                       346; 412

  F.28      Products/Service Impacts                                                                                       414

  F.29      Number of Products Recalled                                                                                    414

  F.30      Customer Satisfaction Survey of Sustainable Finance and/or Services                                            413

                                                            Lain-lain

   G.1      Written Verification from an Independent Party (if any)                                                       390
  [2-5]

   G.2      Feedback Form                                                                                             600-601

   G.3      Feedback on Previous Year’s Sustainability Report                                      No feedback from previous
                                                                                                        Sustainability Reports

  G.4       Disclosure List Based on POJK No.51/POJK.03/2017 regarding the Implementation of                          597-599
            Sustainable Finance for Financial Services Institutions, Listed Companies and Public
            Companies

                                                                          2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 599
Page 602
         FEEDBACK FORM                                          [SEOJK G.2]




         Thank you for your attention and appreciation on our Sustainability Report.

         To improve our next report, please let us know what you think about the report by filling in the
         questionnaire below, and return this feedback form to us. Your views, and critics are very much
         welcomed and appreciated.

           No.                Statements                  SA          A       SD        D          SD               Comment

               1   This report contains useful
                   information on Adira Finance
                   commitment and its policy

               2   This report provides a good
                   overview on Adira Finance
                   performance in its pursuit to
                   reach sustainable development

               3   This report is easy to understand

               4   The report provides enough detail
                   of information

               5   This report has sufficient
                   accountability

          SA: Strongly Agree		            A: Agree SD: Somewhat Disagree      D: Disagree        SD: Strongly Disagree




                         Most interested information is (are)                         Least interested information is (are)

          a.

          b.

          c.




                     Comments on content, design, layout, etc.                              Any additional comments

          a.

          b.

          c.




600 2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK
Page 603
   YOUR PROFILE

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PT Adira Dinamika Multi Finance Tbk
Gedung Millennium Centennial Center, Lantai 53-61
Jl. Jend. Sudirman Kav. 25,
Jakarta Selatan 12920, Indonesia
Tel.      : (62-21) 3973-3322/3232
Faks.     : (62-21) 3973-4949
E-mail : af.corsec@adira.co.id
Website : www.adira.co.id




                                                                  2024 ANNUAL REPORT PT ADIRA DINAMIKA MULTI FINANCE TBK 601
Page 604
annua l rep ort


2024

BALANCING GROWTH:
Strategic Adaptations in a
Dynamic Market




PT Adira Dinamika Multi Finance Tbk
Gedung Millenium Centennial Center, Lantai 53, 56-61
Jl. Jend. Sudirman Kav. 25,
Jakarta Selatan 12920 Indonesia
Phone      : (62-21) 3973-3322/3232,
Facsimile : (62-21) 3973-4949
E-mail     : af.corsec@adira.co.id
Website : www.adira.co.id

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Names mentioned 157 people and organisations named in the text · linked when the evidence is strong

linked org ADIRA DINAMIKA MULTI FINANCE TBK p.2 ×404
linked org Bank Danamon p.3 ×44
linked person Daisuke Ejima · Komisaris Utama p.34 ×12
linked org Mandala Multifinance Tbk p.37 ×17
linked org Bank Danamon Indonesia Tbk p.39 ×67
linked person Manggi Taruna Habir · Commissioner p.42 ×16
linked person Krisna Wijaya · Commissioner p.42 ×15
linked person Congsin Congcar · Komisaris p.43 ×8
linked person Hafid Hadeli · Komisaris p.43 ×10
linked person Eng Heng Nee Philip · Komisaris p.43 ×9
linked person I Dewa Made Susila · President Director p.44 ×14
linked person Sigit Hendra Gunawan · Direktur p.53 ×11
linked person Sylvanus Gani Kukuh Mendrofa · Direktur p.53 ×7
linked person Takanori Mizuno · Direktur p.53 ×9
linked person Swandajani Gunadi · Direktur p.53 ×8
linked person Niko Kurniawan Bonggowarsito · Direktur p.53 ×8
linked person Harry Latif · Director p.53 ×12
linked person Denny Riza Farib · Direktur p.53 ×10
linked org PT Adira Dinamika Multi p.65
linked org Mahaka Radio Integra Tbk p.77 ×2
linked org Bank Mandiri Tbk p.77 ×2
linked org ABM-Investama Tbk p.78 ×4
linked org Bank Jago Tbk p.78 ×5
linked org Bank Mega Tbk p.83 ×2
linked org Smartfren Telecom Tbk p.84 ×2
linked org PT Bank CIMB Niaga p.84
linked org Astra International Tbk p.94 ×13
linked org Kirana Megatara Tbk p.96 ×2
linked org PT Astra Sedaya Finance p.97 ×7
linked person Sylvanus Gani K. Mendrofa p.231
linked person Prof. Dr. H. Fathurrahman Djamil · Ketua p.477
linked person Perry Barman Slangor. p.477
possible person Jin Yoshida · Direktur p.53 ×6
possible — Permadi Rachmat p.64
possible person Jusuf Sukiman · Anggota p.71 ×3
possible org MUFG Bank p.76 ×2
possible org PT Bank Rakyat Indonesia p.77 ×13
possible — Jardine Cycle & Carriage p.79
possible org PT Pembangunan Perumahan p.92
possible org Otoritas Jasa Keuangan p.561
unresolved org Financial Services Authority p.17 ×11
unresolved org Indonesia Stock Exchange p.19 ×4
unresolved org Bank Indonesia p.36 ×6
unresolved org PT Zurich p.39
unresolved org Bank Indonesia Regulation p.51
unresolved org Danamon Indonesia Tbk p.52 ×3
unresolved org PT Zurich General Takaful p.52
unresolved org Capital Management Framework p.53
unresolved person Takanori Customer-Centric Culture p.53
unresolved person Jin p.53
unresolved person Misahardi Wilamarta · Notaris p.61
unresolved org Minister of Justice p.61 ×2
unresolved org South Jakarta District Court p.61
unresolved org Bapepam p.64 ×2
unresolved org Minister of Law and Human Rights p.65 ×2
unresolved person Fathiah Helmi p.65
unresolved org Minister of Law and Human Register p.65
unresolved org PT Adira p.65
unresolved org Dinamika Multi Finance Tbk p.65
unresolved person Mukti p.65
unresolved org Minister of Law p.65 ×2
unresolved org PT Mandala Multifinance Rating BBB p.67
unresolved person Mala Mukti · Notaris p.68
unresolved person Renewed · Member p.69 ×4
unresolved org PT Adira Dinamika p.69
unresolved org Wheel Multi Finance Tbk p.69
unresolved person H. Head Of SSD Head Of E-Bike p.70
unresolved person H. Head SSD Business Requirement p.70
unresolved — Reappointed · President Commissioner p.76 ×6
unresolved org Ministry of Finance p.76
unresolved org PT Brilian Indah Gemilang p.77 ×2
unresolved org PT Chub Syariah Insurance p.77 ×2
unresolved org PT Adira Finance p.77
unresolved org PT BNI Life Insurance p.77
unresolved org PT Jaya Proteksi Takaful p.77
unresolved org PT Mahaka Group p.77
unresolved org Deposit Insurance Corporation p.77
unresolved org Minister of Finance p.77
unresolved org PT Sanwa BRI Leasing p.77
unresolved org PT Berdayakan Usaha Indonesia p.78 ×2
unresolved org PT Asuransi Adira Dinamika p.78
unresolved org PT Pemeringkat Efek Indonesia p.78 ×2
unresolved org PT Multinational Finance Corporation p.78
unresolved org Must Be Company Limited p.79 ×2
unresolved org Frasers Hospitality International Pte. Ltd p.79
unresolved org ALPS Pte. Ltd p.79
unresolved org Healthcare Supply Chain Pte. Ltd p.79
unresolved org TSI Tech Pte. Ltd. p.79 ×2
unresolved org Transmex Systems International Pte. Ltd. p.79 ×2
unresolved org Frasers Australand Pty. Ltd p.79
unresolved org Vanda I Investments Pte. Ltd p.79
unresolved org Frasers Property Limited p.79
unresolved org Frasers Centrepoint Limited p.79
unresolved org Ezra Holdings Ltd. p.79
unresolved org Children’s Hospital Pte. Ltd. p.79
unresolved org Heliconia Capital Management Pte. Ltd p.79
unresolved org Breweries Ltd p.79
unresolved org Hup Soon Global Corp. Ltd. p.79
unresolved org Singapore Health Services Pte. Ltd. p.79
unresolved org Hour Glass Ltd. p.79
unresolved org OpenNet Pte. Ltd. p.79
unresolved org Frasers Centrepoint Asset Management Ltd. p.79
unresolved org MCL Land Ltd. p.79
unresolved org Carriage Ltd. p.79
unresolved org Ayudhya Capital Services Co., Ltd. p.80 ×2
unresolved org Bank PCL p.80
unresolved org Broadband Multimedia Tbk p.81 ×2
unresolved org Bank Lippo Tbk p.81 ×8
unresolved org CT Corporation p.83
unresolved org PT United City Bank p.83
unresolved org PT Sompo Insurance Indonesia p.84 ×2
unresolved org Maybank Indonesia Tbk p.84 ×2
unresolved org Indonesia Tbk p.84
unresolved org PT Asuransi Allianz Life Indonesia p.84
unresolved org Internal Audit ABN AMRO Bank N.V. p.84
unresolved org PT ING Barings Indonesia p.84
unresolved org PT. Cipta Piranti Tehnik p.84
unresolved org Yayasan Pendidikan Internal Audit p.84
unresolved org PT Bank Aceh Syariah p.87
unresolved org Bank ICB Bumiputera Tbk p.87 ×2
unresolved org Dow Jones Telerate Pte Ltd p.87
unresolved org Bank PDFCI p.87
unresolved org Bank Danamon Competency p.87
unresolved org Bank BTN Recovery Team Certification p.87
unresolved org Tunas Ridean Tbk p.90 ×2
unresolved org PT Heinz ABC Indonesia p.90
unresolved org PT Mattel Indonesia p.90
unresolved org PT Indesso Promatama p.92 ×2
unresolved org PT DISA p.92 ×2
unresolved org Agritrade International Pte Ltd p.92
unresolved org PT Total Sinergy International p.92
unresolved org PT Darmex Agro p.92
unresolved org Lippo E-Net Tbk p.92 ×4
unresolved org Lippo Life Tbk p.92 ×6
unresolved org PT Asuransi AIG Lippo p.92
unresolved org PT Home Credit Indonesia p.93 ×2
unresolved org Sumalindo Lestari Jaya Tbk p.94 ×2
unresolved org PT Astra International Tbk-Automotive Division p.94
unresolved org PT Mandiri Pakar Sakti p.95
unresolved org PT Sinar Galesong Pratama p.95
unresolved org PT Indomobil Suzuki International p.95
unresolved org PT Istana Mitra Sendani p.96
unresolved org PT Viar Motor Indonesia p.96
unresolved org PT Kencana Laju Mandiri p.96
unresolved org PT Astra Honda Motor p.96
unresolved org PT Indonesian Financing Professional Certification Affiliate Relationship p.96
unresolved org BFI Finance Tbk p.98 ×2
unresolved person Swandajani · Director p.231
unresolved person Niko · Director p.231
unresolved person Sigit · Director p.231
unresolved person Sylvanus · Director p.231
unresolved person Prof. Dr. H. Noor Achmad · Anggota p.477
unresolved person Dr. Rini Fatma Kartika · Anggota p.477 ×2
unresolved person Restiana Ie Tjoe Linggadjaya · Anggota p.477
unresolved person Rio Erriad · Anggota p.477

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