20240614_ARTA_Ringkasan Risalah//Risalah RUPS_31661932_lamp2.pdf

             Consolidated Comprehensive Income Statement of the Company for the financial year
             2023, as examined by Teramihardja, Pradhono & Chandra Public Accountants, with the
             opinion: fairly presented, in all material respects, the consolidated financial position of PT
             Arthavest Tbk and its subsidiaries as of December 31, 2023, in accordance with the
             Indonesian Financial Accounting Standards.
        b.   With the acceptance of the Directors' Annual Report and the approval of the
             Consolidated Financial Position Statement and Consolidated Comprehensive Income
             Statement of the Company for the fiscal year ended on December 31, 2023, it signifies
             the granting of full discharge and acquittal (acquit et de'charge) to the Directors and the
             Board of Commissioners of the Company for their management and supervision actions
             undertaken during the financial year 2023, to the extent that such management and
             supervision actions are reflected in the Consolidated Financial Position Statement and
             Consolidated Comprehensive Income Statement of the Company.
        c.   The Meeting has accepted and approved the report on the performance of the Board of
             Commissioners for the financial year 2023.

     2. The Meeting has approved the utilization of the current year profit of the Company as of
        December 31, 2023, amounting to Rp. 2,362,003,147 (Two Billion Three Hundred Sixty Two
        Million Three Thousand One Hundred Forty Seven Indonesian Rupiah), for the distribution of
        dividends for the financial year 2023:
        a. The amount of Rp 1,340,022,525 (One Billion Three Hundred Forty Million Twenty Two
              Thousand Five Hundred Twenty Five Indonesian Rupiah) will be distributed as cash
              dividends. Alternatively, an amount of Rp 3 (three Rupiah) per share will be distributed as
              cash dividends by the Company.
        b. The amount of Rp 50,000,000 (fifty million Indonesian Rupiah) will be used as an
              installment for the Company's reserve fund;
        c. The remaining amount of Rp. 971,980,622 (Nine Hundred Seventy One Million Nine
              Hundred Eighty Thousand Six Hundred Twenty Two Indonesian Rupiah) will be retained as
              undistributed retained earnings..
        d. The Meeting has granted authority to the Board of Directors of the Company to take all
              necessary actions regarding the distribution of cash dividends and to announce it in
              accordance with applicable laws and regulations..

     3. The Meeting has approved granting authority to the Board of Commissioners of the Company
        to:
        a. Appoint an Independent Public Accountant and Public Accounting Firm registered with
             the Financial Services Authority (Otoritas Jasa Keuangan) as well as a replacement firm,
             and determine the conditions and requirements for their appointment in the event that
             the appointed firm is unable to fulfill or continue its duties due to any reason, including
             legal reasons and regulations in the capital market or the inability to reach an agreement
             on the audit fee.
        b. Authorize the Board of Commissioners to determine the honorarium or reasonable
             remuneration for audit services and other appointment requirements for the appointed
             Public Accounting Firm.

     4.a. The Meeting has approved the establishment of a salary or honorarium and other
          allowances for the members of the Board of Commissioners of the Company, with a
          maximum amount of Rp. 600,000,000 (six hundred million Indonesian Rupiah) for the
          financial year 2024.
       b. The Meeting has approved granting authority to the Board of Commissioners of the
          Company to determine the salary or honorarium and other allowances for the members of
          the Board of Directors of the Company for the fiscal year 2024.


I.   Schedule and Procedure for Dividend Distribution:

     Schedule for Dividend Distribution:
        1. Cum Dividend in Regular and Negotiation Market           : June 25, 2024
        2. Ex Dividend in Regular and Negotiation Market            : June 26, 2024
        3. Cum Dividend in Cash Market                              : June 27, 2024

    4. Ex Dividend in Cash Market                           : June 28, 2024
    5. Recording Date for Cash Dividend                     : June 27, 2024
    6. Payment of Cash Dividend                             : July 19, 2024

Procedure for Dividend Distribution:
1. The Cash dividends will be distributed to Shareholders whose names are recorded in the
   Company's Shareholder List (recording date) on June 27, 2024, and/or Shareholders in the
   Sub-Account of Securities at PT Kustodian Sentral Efek Indonesia (KSEI) on the closing of
   trading period on June 27, 2024.
2. For Shareholders whose shares are held in collective custody by KSEI, the payment of Cash
   Dividends will be executed through KSEI and distributed on July 19, 2024, into the Customer
   Fund Account (RDN) at the Securities Company and/or the Custodian Bank where the
   Shareholder has opened a sub-account. On the other hand, for Shareholders whose shares
   are not held in collective custody by KSEI, the payment of Cash Dividends will be transferred
   to the Shareholder's bank account.
3. The Cash Dividends will be subject to taxation in accordance with the prevailing tax laws and
   regulations. The amount of tax imposed will be borne by the Shareholders concerned and
   deducted from the amount of cash dividends that the Shareholders' right concerned.
4. Based on the prevailing tax laws and regulations, the Cash Dividends will be exempted from
   taxable income if received by domestic corporate taxpayers ("WP Badan DN"), and the
   Company will not withhold Income Tax on the cash dividends paid to such WP Badan DN.
   Cash dividends received by domestic individual taxpayers ("WPOP DN") will be exempted
   from taxable income as long as the dividends are reinvested within the territory of the
   Republic of Indonesia. However, for WPOP DN who do not meet the investment requirements
   mentioned above, the received dividends will be subject to Income Tax ("PPh") according to
   the applicable tax laws and regulations, and the PPh must be self-declared and paid by the
   respective WPOP DN in accordance with Government Regulation Peraturan Pemerintah No. 9
   of 2021 regarding Tax Treatment to Support Ease of Doing Business.
5. Shareholders can obtain confirmation of dividend payments through the securities company
   and/or custodian bank where the shareholders opened their securities account. Subsequently,
   shareholders are responsible for reporting the dividend receipt in their tax reporting for the
   relevant tax year, in accordance with the prevailing tax laws and regulations.
6. For shareholders who are foreign taxpayers and whose tax withholding will be based on the
   tax rates under the Double Taxation Avoidance Agreement (DTAA), they must fulfill the
   requirements stated in the Director General of Taxation Regulation No. PER-25/PJ/2018
   regarding the Procedures for the Application of Double Taxation Avoidance Agreements. They
   are also required to submit the supporting documents or proof of record or receipt issued by
   the Directorate General of Taxation (DGT)/Certificate of Domicile (SKD) uploaded to the
   Directorate General of Taxation's website to KSEI or BAE, in accordance with the regulations
   and provisions of KSEI. Failure to provide the required documents will result in the Cash
   Dividends being subject to Article 26 Income Tax (PPh 26) at a rate of 20% or any other
   applicable rate according to the prevailing tax laws and regulations.
7. For shareholders who are foreign taxpayers and whose shares are held in collective custody
   by KSEI, the proof of dividend tax withholding can be obtained from the Securities Company
   and/or Custodian Bank where the shareholder opens their securities account. For
   shareholders with Warkat (physical share certificates), the proof of dividend tax withholding
   can be obtained from the Securities Administration Bureau/Biro Administrasi Efek (BAE).



                                  Jakarta, 14 June 2024
                                   PT ARTHAVEST Tbk
                                          Director